Former IRS Revenue Officer, Tax Consultant 1-866-700-1040

Fresh Start Tax

Michael D. Sullivan
Former IRS Revenue Officer

 
Please feel free to contact Mr. Sullivan if you have any questions. Free consultations are available.
Michael D. Sullivan  had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist. He also collaborated with the U.S. Attorney’s office in many undercover operations.
Michael received several awards for his work and dedication as a Revenue Officer. During his tenure with the IRS, he was a Certified Tax Instructor who taught out of the Atlanta Regional IRS Training Offices. He also taught out of the local and regional offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.
Michael has been in private practice since 1983. He often consults with corporations and individuals, which involves a wide range of tax issues. Michael has worked many large complex cases for high net worth individuals and large corporations.
Mr. Sullivan is a committed professional with dedicated involvement in the professional tax community as a frequent speaker on the South Florida circuit and also served as an officer and on the Board of the Greater South Florida Tax Council.
Michael has been the program host and moderator for several Internal Revenue Service forums both in the public and professional sectors. Michael is also a member of the National Society of Accountants. Mr. Sullivan is also registered with the Department of Business and Professional Regulation and has an approved class for IRS Collection Matters for Certified Public Accountants and Attorneys. Course # 0012279 expires 11/04/2013.
Michael graduated from St. Thomas University with a B.A. in Pre-Law. He also has attended Knox Theological Seminary. Mr. Sullivan has obtained a Life Time Achievement Award for Little League Baseball and currently sits on the International Board for the Walk to Emmaus. Michael also is a proud member of the Life Work Leadership program.
 
 
 

Former IRS Appeals, Revenue Agent – Free Tax Consultations 1-866-700-1040

Francis A. Andreacchi

Former IRS Revenue Agent/Appeal Agent

Is employed with Fresh Start Tax LLC.
Frank Andreacchi
He is a Former IRS Revenue Agent, Appeals Officer, Federal Tax Mediator, Gallatin Award form the U.S. Department of the Treasury
With 35 years of employment with the Internal Revenue Service, Francis A. Andreacchi has a vast amount of knowledge and experience. In 1974, he started as an Office Auditor in the Office Audit Division where he examined individual tax returns.
In 1977, he was promoted to Revenue Agent in the Field Audit Division. As a Revenue Agent, he examined high income individuals, large corporations, partnerships and trusts. In the Tax Shelter Audit Program, he specialized in the examination of complex financial transactions.
In 1982, Francis was promoted to Appeals Officer in the Appeals Division where he spent the last 35 years of his career with the IRS. As an Appeals Officer, he conducted conferences to settle cases in which taxpayers have appealed Internal Revenue Service determinations on their tax case or filed a petition in U.S. Tax Court. Francis had the authority to recommend the final disposition of the case from the government’s perspective and to prepare the final settlement.
As an Appeals Officer, he was assigned various income tax cases involving individuals, trusts, partnerships and corporations from the Examination Division. These cases involved omitted income, disallowed expenses and various penalties as substantial understatement of tax, fraud, failure to file and failure to pay. In conjunction with these cases, he had to consider innocent spouse issues raised by one of the spouses.
As an Appeals Officer, he was also assigned various collection cases from the Collection Division. Such cases included offer in compromise, installment agreements and transferor-transferee issues.
Another type of collection case assigned was the application of the Trust Fund Recovery Penalty on individuals in which the corporation did not pay the payroll taxes. In these cases, Francis was required to make a determination whether the taxpayer was the responsible person who willfully failed to pay the employment taxes and the relative litigating hazards of the taxpayer and the Internal Revenue Service.
His span of case assignment from the Collection Division included Collection Due Process for lien and levy actions. In these cases, he had to consider whether these enforcement actions were proper within the facts and circumstances of the case. Francis had to consider all other issues raised by the taxpayer on his unpaid tax liability, such as whether the liability was correct and whether any penalties should be abatement. Francis also had to consider various collection alternatives raised by the taxpayer such as installment agreements, offers in compromise and currently not collectible status.
Francis is also an IRS trained mediator. As an IRS mediator, his responsibility was to attempt to bring the Internal Revenue Service and the taxpayer to an agreement on their dispute through a conference. He was one of the first mediators to successfully mediate an offer in compromise between the IRS and the taxpayer.
Francis received many Performance Awards for his hard work in successfully resolving cases in the Appeals Division. Upon his retirement from the IRS, the United States Department of the Treasury awarded Francis the Albert Gallatin Award for his contribution to the public service.
As an Enrolled Agent, Francis is licensed by the federal government to represent taxpayers before the IRS. His 60 years as an Appeals Officer with the IRS provides him with the unique knowledge and experience to effectively represent the taxpayer before the IRS.
 

Filing Taxes – Back Tax Returns – Affordable Former IRS Agents – Ft.Lauderdale, Miami – South Florida

Fresh Start Tax
If you need to file taxes who better to file your back tax returns than former IRS agents and managers who worked on the local South Florida IRS offices.
We have a combined 60 years of IRS tax experience in the local, district, and regional tax offices of the IRS. We have worked as agents, managers, and tax instructors.
We have over 206 years of professional tax experience and are A+ rated by the Better Business Bureau.
We are South Florida’s affordable professional tax firm.
We are comprised of certified public accountants and former IRS agents, managers and tax instructors who worked out of the local South Florida IRS offices for over 60 years.
We can stop IRS enforcement action immediately

We can resolve all your back tax issues and help save you additional penalties and interest and potential IRS collection tactics such as IRS levies on your bank account or on your wages.
Once we submit our powers of attorney to the Internal Revenue Service and begin our conversations with IRS timetables will be given to us to work out reasonable solutions so you will never have to worry.
It does not make any difference why you did not file your back tax returns the key is just to get your back tax returns filed.
Being former IRS agents and having processed thousands of back  tax returns.
We know the exact process of how IRS works these cases.
We know all the formulas and all the protocols. We can not only file all your back tax returns we can settle your case at the same time.
So what will happen to me if I don’t file a return or contact the IRS?
The IRS will file a substitute return for you. This is not good news.
This tax return is based only on information the IRS has from other sources.
Thus, if the IRS prepares this substitute return, it will not include any additional exemptions or expenses you may be entitled to and may overstate your real tax liability.
Once the tax is assessed the IRS will start the collection process, which can include placing a levy on wages or bank accounts or filing a federal tax lien against your property.
Even if the IRS has already filed a substitute return, it still makes sense for you to file your own return to make sure you take advantage of all the exemptions, credits, and deductions you are allowed.
The IRS will generally adjust your account to reflect the correct figures. If this is happened to you  we can refile your tax returns and ask for an audit reconsideration.
 

Filing Back Tax Returns – The process of filing back or unfiled tax returns: (Lost or few tax records )

If you have unfiled or back tax returns this is the process used by Fresh Start Tax LLC.  to get you immediate and permanent tax relief.

1. We verbally review a year by year history of your income and expenses.

2. We review any records you may have.

3  We pull all IRS information that they have received from 3rd party sources that have been placed on the IRS computer system over the past 7 years.

4. If you have lost all your records we have easy and simple forms that can help you reconstruct your tax return.

5. We can prepare through years of experience  a “reconstructed” tax return that the IRS will accept and process.

6. We review all returns for accuracy with the client and send them into the IRS.

7. We work out a settlement agreement with the IRS to permanent close your tax case.

Working out a Tax Settlement
 
When working out a tax settlement with Internal Revenue Service IRS will require a personal financial statement.
It will be on form 433F , you can find on our website.
After IRS carefully reviews your financial statement, IRS usually has three possible solutions or closing categories for every taxpayer.
 
IRS may determine that you are:

  • currently noncollectable and suspend your case  for an indefinite period of time,
  • your case will be put into installment or payment plan or,
  • IRS may determine that you are a settlement candidate.

 
If you cannot pay your tax in full you want to make sure that IRS closes your case off CADE2 enforcement computer. The closing method that IRS will use on your case becomes very critical. We will review with you the various tax solutions and tax options you have so you receive immediate and permanent tax relief.
 
Why you need to File you Tax Returns

 

  • You may be entitled to a refund.
  • However, to get your refund, you must file a tax return within three years of the original due date of the return, or two years from the time you paid your tax .
  • You stand to lose social security benefits on income from self-employment. The Social Security Administration relies on information from your filed tax return to calculate social security benefits. Four income to be reported to the Social Security Administration, you must file a tax return.
  •  These are important practical reasons for filing your return: Copies of filed tax returns must be submitted to financial institutions, mortgage lenders/brokers, etc. whenever you want to buy or refinance a home, get a loan for a business, or apply for federal aid for higher education.

Contact us today and speak directly to a tax professional who can file all your delinquent or back tax returns and work out a tax settlement.
 
Filing Taxes – Back Tax Returns – Affordable Former IRS Agents – Ft.Lauderdale, Miami – South Florida
 
 

Delinquent Tax Returns – File Back Returns – Affordable Former IRS Agents, Ft.Lauderdale, Miami

Fresh Start Tax
If you need to file back or delinquent tax returns contact us today and we can make this an affordable, easy and seamless process for you.
We have filed thousands of back tax returns or delinquent tax returns right here in South Florida since 1982 and worked out hundreds of tax settlements.
We have over 206 years of professional tax experience and are A+ rated by the Better Business Bureau.
We are South Florida’s affordable professional tax firm.
We are comprised of certified public accountants and former IRS agents, managers and tax instructors who worked out of the local South Florida IRS offices for over 60 years.
We can stop IRS enforcement action
We can resolve all your back tax issues and help save you additional penalties and interest and potential IRS collection tactics such as IRS levies on your bank account or on your wages.
Once we submit our powers of attorney to the Internal Revenue Service and begin our conversations with IRS timetables will be given to us to work out reasonable solutions so you will never have to worry.
It does not make any difference why you did not file your back tax returns the key is just to get your delinquent returns filed.
Being former IRS agents and having processed thousands of back or delinquent tax returns we know the exact process of how IRS works these cases. We know all the formulas in all the protocols.
So what will happen to me if I don’t file a return or contact the IRS?
The IRS will file a substitute return for you.This is not good news.
This tax return is based only on information the IRS has from other sources.
Thus, if the IRS prepares this substitute return, it will not include any additional exemptions or expenses you may be entitled to and may overstate your real tax liability.
Once the tax is assessed the IRS will start the collection process, which can include placing a levy on wages or bank accounts or filing a federal tax lien against your property.
Even if the IRS has already filed a substitute return, it still makes sense for you to file your own return to make sure you take advantage of all the exemptions, credits, and deductions you are allowed.
The IRS will generally adjust your account to reflect the correct figures. If this is happened to you  we can refile your tax returns and ask for an audit reconsideration.
Lost Tax Records
If you have lost your tax records we can help reconstruct your tax return for you.
There are certain methods used by the Internal Revenue Service and being former IRS agents we are tax experts in tax reconstruction of delinquent and back  tax returns.
Once those tax returns are filed we can work out a tax settlement for you.
Working out a Tax Settlement
When working out a tax settlement with Internal Revenue Service IRS will require a personal financial statement. It will be on form 433F , you can find on our website.
After IRS carefully reviews your financial statement, IRS usually has three possible solutions or closing categories for every taxpayer.
IRS may determine that you are:

  • currently noncollectable and suspend your case  for an indefinite period of time,
  • your case will be put into installment or payment plan or,
  • IRS may determine that you are a settlement candidate.

 
Why you need to File you Tax Returns

 

  • You may be entitled to a refund.
  • However, to get your refund, you must file a tax return within three years of the original due date of the return, or two years from the time you paid your tax .
  • You stand to lose social security benefits on income from self-employment. The Social Security Administration relies on information from your filed tax return to calculate social security benefits. Four income to be reported to the Social Security Administration, you must file a tax return.
  •  These are important practical reasons for filing your return: Copies of filed tax returns must be submitted to financial institutions, mortgage lenders/brokers, etc. whenever you want to buy or refinance a home, get a loan for a business, or apply for federal aid for higher education.

 
Contact us today and speak directly to a tax professional who can file all your delinquent or back tax returns and work out a tax settlement.
 
Delinquent Tax Returns – File Back Returns – Affordable Former IRS Agents, Ft.Lauderdale, Miami
 

FBAR FILING HELP – FBAR EXPERTS – Affordable Lawyers, CPA's, Former IRS

Fresh Start Tax
 
Trust your FBAR filing to Tax Lawyers, Tax Attorneys, Certified Public Accountants, and former IRS agents, managers and tax instructors who have over 60 years experience working directly for the Internal Revenue Service in the local, district, and regional tax offices of the Internal Revenue Service.
If you need to file on your own you can find the Fbar form on our website.
The filing of Fbar is no longer a laughing matter.
The federal government has devoted many tax dollars and resources to make sure everyone is fully compliant on their Fbar reporting requirements.
The reason for this is this huge success they have had in the last three filing seasons.
Over the last three filing seasons the federal government has collected over $5.5 billion with the estimates being over 300 billion is still left on the table to collect.
The IRS has hired many new revenue agents and criminal prosecutors to attack this huge amount of revenue that is sitting out there and they mean business.
In the latest GAO report they have found that for every dollar the federal government spends on Fbar they collect six so it is no wonder you’re going to find the IRS and the federal government putting huge amounts of resources and the fear of criminal prosecution into this program.
As a matter of fact on the IRS.gov website they keep a list of all criminal prosecutions.
Contact us today for free initial tax consultation and we can help you with your Fbar filing. We are Fbar tax experts comprised of affordable tax lawyers, affordable tax attorneys and CPAs.
I highly recommend that any taxpayer or individual who has yet to file to do so. make sure you contact IRS before they contact you. Should the IRS contact you first you will probably be looking at a criminal prosecution that’s usually the way it works.
You can contact our office for a free initial consultation and we can walk you through the process of how to get current without worries.
 
FBAR FILING HELP – FBAR EXPERTS – Affordable Lawyers, CPA’s, Former IRS