Gary began his 40-year tax career in 1979 as a tax auditor working for IRS. After 4 years, he became an Internal Revenue agent for the same agency and continued his IRS career for another 30 years. During that time, he worked on many sophisticated business entity audits including consolidated corporate returns, S-corporations, partnerships, and high net worth individual taxpayers. This work included mega-million dollar and multi-billion dollar companies as he worked in LB&I (Large Business and International division of the IRS).
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During the final 40 months of his IRS career, he was a Technical Advisor/Subject Matter Expert working in the Pre-Filing Technical Guidance section. View Full Bio His expertise as a TA/SME included:
a) net operating losses, b) Alternative Minimum Tax, c) Accumulated Earnings Tax, d) Corporate Capital losses, e) claims for refund, and f) requests for tentative refunds. For 25 years, he taught UNICAP (IRC 263A) in the Los Angeles area.
As a Technical Advisor, he worked collaboratively with LB&I Counsel, National Office Management, Joint Committee Specialists, Learning and Education, IRS Field Training and Field/Office Personnel.
Since 2014, Gary has been an Enrolled Agent who primarily represents taxpayers involved in IRS audits. His technical expertise includes teaching on-line courses through professional providers a) CPE Link, b) Strafford Publications, and c) Online Compliance Panel.
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After 40 years of experience, Gary is able to share his thoughts and accumulated expertise on a multitude of federal tax issues after securing the applicable facts and documentation. Gary has excellent recall of the Internal Revenue Code, IRS regulations, the Internal Revenue manual, and many court cases, revenue rulings, and revenue procedures.
He is a valued resource at Leading Tax Group View Less