Our Affiliates Advisors

Former IRS Agent

Michael D. Sullivan is the founder of Michael D. Sullivan, Former IRS Agent. He 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 on undercover operations. Michael received several awards for his work and dedication as an IRS Agent.

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 district offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.

Michael has been in private practice for the last 35 years in the field of Taxpayer Consultation for IRS Audit and Collection tax resolution issues. 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 tax profession 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.

Mr. Sullivan also teaches courses for Attorneys, Lawyers, and CPAs for continuing education.

For Attorneys and Lawyers, Course number 1708462N to the members who have completed “IRS Tax Resolution”. Florida Bar members can report their CLE credits online at www.floridabar.org.

CPA CE Provider application 1769 and your CPA CE Course application were both approved on 11/28/2017. Your provider number is PVD990 and your course number is CRS22227.

Mr. Sullivan has been a featured speaker in the credit card industry, student loan, and the debt settlement vertical as well. He also was one of the featured speakers at the Latino Tax Fest which also featured Nina Olsen, National Taxpayer Advocate.

License Broker, CEO

I was born in Cambodia and raised in the United States, growing up during a time of great uncertainty and hardship. Those early experiences taught me invaluable lessons about resilience, family, and the importance of protecting what matters most. Today, those values remain at the core of everything I do — both in life and in business.

With over 25 years of experience in the insurance and financial services industry, I've made it my mission to help families, entrepreneurs, business owners, and self-employed individuals create financial security and peace of mind. I specialize in customized healthcare plans, annuities, and life insurance strategies that grow your money tax-free, risk-free, and provide a lifetime income — the kind of financial freedom many don't realize is possible.

While I take my work seriously, I'm silly at heart, love to laugh, and believe in building genuine relationships with the people I serve.

I'm proud to call sunny Arizona home (even though anything below 75° feels freezing to me)

If you or someone you know is looking for an honest, down-to-earth, and caring financial professional — someone who's passionate about protecting futures and growing wealth in smart, secure ways — I'd be honored to connect.

Let's make sure you, your family, and your business have the protection and financial freedom you deserve.

Former IRS Agent & ENROLLED AGENT

Julie Lynch recently retired after a 38-year renowned career as a Revenue Officer in the Collection Division of the Internal Revenue Service. During that time, she worked collection cases involving both individuals and businesses, and handled all aspects to resolve the cases; from securing Offers-in-Compromise, installment agreements, reporting cases currently not collectible, and requests for abatement.

She worked closely with all divisions within the IRS, including the Examination Division and Taxpayer Advocate. She also met regularly with representatives of both the U.S. Attorney’s Office and the IRS Office of Chief Counsel. Julie taught several IRS classes, was an On-The-Job Instructor for new employees; and as a senior Revenue Officer, she acted as a mentor to lower graded employees.

She was often called upon for her expertise to assist with other departments within the Collection Division, as well as assisting employees within her group.

During her tenure, she received yearly Performance Awards, as well as a Regional Commissioner’s Award and a Certificate of Appreciation from the Secretary of the Treasury.

At the time of her retirement, she received the Albert Gallatin Excellent Service Award from the Secretary of the Treasury.

Tax Attorney and Civil litigation attorney

David graduated from Boston University with a Master of Taxation of Law. David was fifth in his class.

He attended the University of Santa Clara with a Juris Doctorate and graduated 19th in his class.

He graduated from California State University with a Bachelor of Arts.

He was awarded first place in the Rebellion Forum public policy competition for “Taxman in the Textbook.”

Mr. Hoines is admitted to the Supreme Court of the United States of America, The Supreme Court of the State of California, The Supreme Court of the State of Florida, And the Appellate Division of the Supreme Court of the State of New York.

David also was admitted in the U.S. Circuit Court of Appeals, the U.S. Court of Claims, and the United States Tax Court.

MEMBERSHIPS
David is a member of the American Bar Association, the Broward County Bar Association, and a sustaining member of the Association of Trial Lawyers of America.

David is a highly skilled tax attorney who can handle anything from a simple IRS notice or letter, to full representation before the Internal Revenue Service and Tax Court as well.

CPA, MBA, Former CFO

Joe has 25+ years as a Certified Public Accountant licensed in the State of Texas and solving IRS problems. Current member with the American Institute of Certified Public Accountants (AICPA), Texas Society of CPA’s (TSCPA), National Society of Accountants (NSA), Bachelor’s degree in accounting (BBA), Master’s degree in Business Administration (MBA) at Texas A&M Corpus Christi. Experience in a variety of industries as Controller, CFO and tax resolution issues for both business and personal tax cases.

Joe is experienced in all aspects of Tax Resolution cases regarding Currently Not Collectible, Offer in Compromise & Installment Agreement cases. He has successfully resolved cases in all areas of tax resolution including liens, levies, tax audits & collection cases.

Joe has consulted with small to medium size companies on CFO / Controller accounting / tax strategies. Providing both an initial company analysis and continuing with monthly and quarterly consulting feedback to keep them on the right pathway.

QuickBooks certified with experience in both desktop and online versions. He has additional experience implementing software, creating budgets & analytical reports to suit your business needs. Plus, in-depth experience with tax preparation for both personal and business. Joe has previously overseen company operations with annual revenues exceeding $500 million. Joe has found solutions that fit both the small business to mid-size company operational goals. These operational goals include but are not limited to: policies, procedures, internal/external auditors, capital expenditure budgeting, fixed asset depreciation programs, GPS time card administration, accounts receivable/payable solutions, 3rd party software integrations, reviewing complex contracts, 401K plan administrations, periodic financial preparations and corresponding correcting adjustments, as well as insurance policy reviews.

Joe and his team strongly believe when you are successful then our team is successful.

Joe has a passion for scuba diving and kayaking annually on multi-day ventures at remote destinations. Click link for one of the adventures to the Pecos River in Texas. In addition, Joe enjoys his time in a joint weekly Bible study with Michael Sullivan shown below.

CPA, Tax Attorney, Lawyer

Lucy has experience in both industry and public accounting, managing and consulting for businesses, assisting taxpayers from tax preparation to representation before the Tax Court, and representing clients at the federal, state, and local levels. Prior to becoming an attorney Lucy managed her CPA practice and worked as a Controller and Accounting Manager for public and International manufacturing companies.

Lucy earned her MBA from the University of St. Thomas in Houston, followed by her JD from the South Texas College of Law Houston. While at South Texas, she earned the University and Texas State Bar Pro Bono Honors award. She was also the President of the Tax Law Society and a member of the Board of Advocates. She then went on to become an Adjunct Tax Clinic Professor at South Texas.

In addition to her professional accomplishments, Lucy is an advanced diver and a pilot. She is fluent in Spanish and Portuguese and enjoys seeing and learning about the world, having traveled to more than 50 countries and has lived abroad.

Her accumulated experience as an attorney, business owner, CPA, and manager of a non-profit has fueled Lucy’s desire to help those in need and provide a holistic approach to business problems.

Education

• The University of St. Thomas – Master of Business Administration (MBA)
• South Texas College of Law Houston – Juris Doctor (JD)

Licenses

• Admitted to Practice Law in Texas
• US Tax Court Certified Public Accountant

Memberships & Associations

• American Academy of Attorney-CPAs
• Texas Society of CPAs
• American Institute of Certified Public Accountants
• Texas Bar Association

EA, IRS Tax Resolution Expert

Kevin Bowes, based out of Richmond Hill, Georgia (GA), is a retired law enforcement officer from New Jersey and is currently pursuing an MBA with a focus on Finance from Western Governors’ University. He is dedicated to continuous professional education and collaboration to tackle IRS resolution issues.

With his education and experience, Kevin ensures comprehensive representation against the IRS for both personal and business tax matters. He also offers expert bookkeeping and tax preparation/filing services. His specialty is protecting taxpayers’ rights against the nation’s largest collection agency, serving clients nationwide and ensuring “NO TAXATION without REPRESENTATION.”

CPA, Former IRS Revenue Agent/ IRS Appeal Agent

Born in Coral Gables, Florida, Herb’s career started with 2 years in public accounting at the international CPA firm Harris, Kerr Forster.

After 2 years, he was hired by the IRS and started in the Small Business Division as a Revenue Agent. He primarily audited “C” and “S” corporations and Schedule-C’s. He also acted as an acting group manager.

After 6 years, he was recommended to join the Appeals Division as an Appeals Officer.

He worked on hundreds of cases such as those involving individual income taxes, “S” and “C” corporation tax issues, whether the trust fund recovery penalty applied to various individuals, claims for refunds, whether a civil fraud or accuracy penalty applied to a tax understatement, unreasonable compensation from a corporation, whether a preparer penalty should be applied against a tax return preparer, under-reported income, whether a sale of an asset should be classified as a capital gain versus ordinary income, charitable contribution valuations, distributions exceeding basis in an “S” corporation.

Herb also worked Offers in Compromise, Doubts as to Liability and Collectibility and cases scheduled for trial before the United States Tax Court.

He also lectured before various professional groups such as the Greater Fort Lauderdale Tax Council, the Florida Institute of CPA’s and several radio talk shows.

Herb has received numerous commendation letters from taxpayers and their CPAs on cases he resolved. While at the IRS, Herb even resolved cases with Mike Sullivan and Steve Jacob of this firm.

Herb’s areas of expertise are examinations of individuals, corporations, Appeals and negotiating with the IRS.

Herb was also a lay member of the Fee Arbitration Committee of the Broward County Bar Association.

After working in Appeals for 18 years, Herb moved to the Large Case Division of the IRS. He examined financial records of large corporations and proposed various tax issues. The largest case he was engaged in exceeded $20 billion in sales.

He met with numerous taxpayers and their CPAs and Attorneys in scheduling and performing tax examinations. He was also a consultant to the IRS Criminal Investigations Division to determine if their tax cases warranted a criminal or civil investigation.

EA, NTPI Fellow, USTCP

Joshua A. Webskowski is an Enrolled Agent and USTCP practitioner with over a decade of experience representing individuals and small businesses before the IRS and state tax authorities. He specializes in resolving complex tax issues, including liens, levies, audits, and other IRS collection cases.

Over the years, Joshua has successfully handled a wide range of tax resolution matters, helping clients achieve favorable outcomes in Offer in Compromise, Installment Agreement, and Currently Not Collectible cases. His expertise lies in handling federal and state tax compliance to bring clarity and relief to taxpayers.

As an Enrolled Agent, Joshua is federally licensed to represent taxpayers before the IRS in all 50 states. EAs are recognized for their deep technical knowledge of tax law and their authorization by the U.S. Department of the Treasury to advocate on behalf of taxpayers in all tax matters.

Joshua has been an active leader within the tax community, serving a six-year term as President of the Minnesota Society of Enrolled Agents (MNSEA). First elected in 2017, he continues to contribute as the organization’s Immediate Past President. He is also a proud member of the National Association of Enrolled Agents (NAEA) and the National Association of Tax Professionals (NATP).

In addition to his Enrolled Agent credentials, Joshua is among the select few non-attorneys admitted to practice before the United States Tax Court (USTCP). This is a distinction that highlights his advanced expertise and commitment to taxpayer advocacy. He is also a Fellow of the National Tax Practice Institute (NTPI), a recognition awarded to professionals who demonstrate exceptional skill and dedication in tax representation.

EA, IRS Tax Resolution Specialist, Tax Preparation Expert

Tina Hall is a federally licensed Enrolled Agent (EA) with extensive experience in tax resolution and representation. As one of America’s tax experts, she holds unlimited rights to represent taxpayers before the IRS. She helps individuals and businesses resolve complex tax issues with confidence and care.

Tina understands that dealing with the IRS can be stressful and overwhelming. Whether you’re facing an audit, lien, levy, or wage garnishment, she and her team work diligently to protect your financial future and reputation. With her deep technical expertise and compassionate approach, Tina ensures that every client receives the personalized guidance they need to resolve tax challenges and move forward with peace of mind.

EA, IRS Tax Resolution Specialist, Tax Preparation Expert

Tina Hall is a federally licensed Enrolled Agent (EA) with extensive experience in tax resolution and representation. As one of America’s tax experts, she holds unlimited rights to represent taxpayers before the IRS. She helps individuals and businesses resolve complex tax issues with confidence and care.

Tina understands that dealing with the IRS can be stressful and overwhelming. Whether you’re facing an audit, lien, levy, or wage garnishment, she and her team work diligently to protect your financial future and reputation. With her deep technical expertise and compassionate approach, Tina ensures that every client receives the personalized guidance they need to resolve tax challenges and move forward with peace of mind.

EA, MSA IRS resolution expert

Tammy brings more than 20 years of hands-on tax experience. She helps people and businesses deal with back taxes, IRS debt, and complex tax issues. She has guided clients through tough IRS cases, from wage garnishments and liens to audits and payment plans. As a Federally Licensed Enrolled Agent, she represents clients before the IRS. Her background gives her strong skill in tax law, numbers, and real-world problem solving. She also holds a Master’s in Accounting from Indiana Wesleyan University, and she is a QuickBooks ProTax Advisor.

Tammy believes in honesty, care, and clear communication. She takes time to understand each case and find the right path forward. She has handled IRS letters, unfiled returns, large balance cases, penalty help, hardship requests, offers in compromise, and more. She also supports expat tax needs and business tax filings.

Clients trust Tammy because she stays calm, explains each step in plain English, and works fast and well. She knows how stressful IRS matters can feel.