Gary J. Michalski

ACCOUNTANT/ENROLLED AGENT

Gary J. Michalski

ACCOUNTANT/ENROLLED AGENT

Gary J. Michalski is a former Internal Revenue representative with 35 years of experience and expertise in the civil collection/ enforcement area of the IRS Small Business and Self Employment Division (SBSE).

During his IRS career he worked the positions of a Revenue Officer, Offer in Compromise Investigator, Special Procedure Advisor, Acting Manager and Instructor. Based on this comprehensive background, he concluded the last 6 years in the IRS as a Settlement Officer in the IRS Office of Appeals conducting administrative hearings. This involved making decisions on taxpayers appealing IRS proposed enforcement action(s) (Collection Due Process), as well as taxpayers appealing the IRS rejection of an Offer in Compromise or Request for Relief as an Innocent Spouse. The work required representing the IRS at pretrial conferences and ultimately testifying on behalf of the IRS in Tax Court.

He shared his knowledge by accepting assignments at the IRS National Office writing and preparing training material for newly hired Revenue Officers. In addition, he traveled throughout the country lecturing and conducting IRS classes pertaining to IRS enforcement procedures and alternatives to enforcement action.

In return, he received many awards in recognition for his performance in the various capacities he held throughout his career.

After leaving the IRS, he established and conducted his own business representing taxpayers before the IRS as an Enrolled Agent, ensuring they received their rights entitled under the law, in resolving their tax problems.

Academic Degrees

  • BA in Economics, Minoring in Accounting, State University of New York at Buffalo