As a tax attorney, I represented taxpayers before the Internal Revenue Service from assessment to collection of federal income taxes. Taxpayer representation included: advising clients as to the federal tax consequences of business transactions; defending taxpayers before revenue agents conducting audits of tax returns; securing Offers-in-Compromise (Doubt as to Liability, Collectability, and Effective Tax Administration), partial-pay installment agreements, “streamlined” and “fresh start” installment agreements; drafting and filing lien subordination, lien withdrawal, and lien discharge requests; preparing and filing audit reconsideration requests; releasing IRS wage and bank levies; defending taxpayers against the assessment and collection of Trust Fund Recovery Penalties; advising clients on the filing of 940 and 941 returns, and other payroll tax-related issues; drafting petitions for Innocent Spouse relief; appearing on behalf of taxpayers at Collection Due Process hearings with IRS Settlement Officers, and; preparing and submitting penalty abatement requests for accuracy-related penalties and penalties assessed for failure to timely file a return, failure to pay taxes when due, and failure to make quarterly payroll tax deposits.