Our Team

We are the most experienced Tax Relief Resolution team in America with over 200 years of IRS experience!

MD. Sullivan

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 CPA’s 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, Nation Taxpayer Advocate.

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’s, 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


Joe Hopkins
Joe Hopkins

CPA, MBA, Former CFO

Herb Cantor
Herb Cantor

CPA, Former Revenue Agent/ 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.

David graduated from Boston University with a Masters of taxation of law. David was fifth in his class.

He attended the University of Santa Clara with the jurist doctorate and graduated 19th in his class. He graduated from the California State University with a bachelors of arts. He was awarded first place in the Rebellion Forum first public policy about the “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, 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 US Circuit Court of Appeals, the US Court of Claims and the United States Tax Court.

  • David is a member of the American Bar Association, the Broward County Bar Association and a sustaining member 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, representation before the Internal Revenue Service, and Tax Court as well.
David Hoines
David Hoines

Civil/Criminal, Tax Attorney

Lucy Petry
Lucy Petry

Tax Attorney/CPA

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.

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

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 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 employers.

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.

Julie Lynch
Julie Lynch

Former IRS, Revenue Officer

Alysia Dahir
Alysia Dahir

Former IRS, Revenue Agent

We are proud to have Alysia R. Dahir MBA, Former IRS Agent on our staff.

Alysia has held positions with the Federal Government in The Department of Treasury (IRS) and The Department of Defense (Academic and Military Projects Army/Navy) along with global corporations in her early work as an Agent, Accountant and Analyst. She was a Revenue Agent.

Her combined 18 years of government service, corporate accounting and individual business consulting define her as a leader. She has extensive experience with income tax preparation for individuals, corporations, partnerships, non-profits, estates and trusts, foreign expats, start-ups and community property.

  • Pursuant CPA ~ Engagement at USC, LA
  • Executive ~ Sustainable Business/System Sciences and Anthropologist, Pinchot, Seattle
  • MBA~ Intl Bus & Fin Western Intl, AZ
  • BS ~ Accounting WPCarey ASU, Tempe
Professional Certifications, Associations and Memberships
  • American Institute of Certified Public Accountants(AICPA) ~ Member
  • Accounting & Financial Women’s Association (AFWA) ~ Member
  • National Tax Professional Association (NTPA) ~ Member
  • Beta Alpha Psi (Collegiate Accounting Society) ~Alumni
  • Arizona State University ~ Alumni
  • Fountain Hills Chamber of Commerce ~ Member
  • Networking 360 ~ Member
  • Center for Nonprofit Excellence ~ Member
  • Personal and Civic Activities
  • Curator ~ Syntony International
  • Organizer ~ TEDx Fountain Hills
  • TEDWomen ~ Events
  • TEDSummit ~ Events
  • TEDxRoma ~ Adventures
  • TEDxBeaconStreet ~ Adventure Catalyst
  • CoFounder, CFO ~ DQDinc (Education Non Profit)
  • Certified Educator AZ
  • Project Director ~ Arizona Consortium for the Arts

Ed Babitzke was a former IRS Revenue Officer with the Department of Treasury, Internal Revenue Service. Ed covered 4 main states, Iowa, Nebraska, South Dakota and North Dakota.

Ed was a teaching instructor, on-the-job instructor and served as acting group manager on various occasions. He is is a veteran and skilled former agent of the Internal Revenue Service and during the course of its career he worked in the wage and investment division as a tax resolution representative known as TRR at the local taxpayer assistance Center.

He is skilled in all aspects of the collection division of the Internal Revenue Service including being an expert in trust fund taxes, payroll taxes, individuals, businesses, corporations, and any entity that owes the Internal Revenue Service any amounts of money.

Ed was at the top of his career when he retired from Internal Revenue Service working the largest cases in his post of duty. Lastly, he was also was a certified instructor for virtual face-to-face training for other revenue officers in the entire area teaching basic procedures to advanced technical issues.

Ed Babitzke
Ed Babitzke

Former IRS, Revenue Officer

Jackie Nguyen

Former IRS, Revenue Agent/TIGTA/EA

Jackie Knows the IRS. She Used to Audit Them!

Jackie has had a decorated tax and auditing career of 33+ years of combined experience as a Revenue Agent with the IRS and as a Senior Auditor with the most powerful IRS watchdog – the Department of Treasury Inspector General for Tax Administration (TIGTA). 

As an IRS Revenue Agent, Jackie conducted taxpayer audits, demanded records, conducted interviews, and had the power to assess additional federal taxes. As a TIGTA Auditor, she conducted audits and investigations that improved IRS operations, with the focus on preventing fraud, waste and abuse at the IRS. This experience makes Jackie uniquely skilled in all aspects of IRS operations, including the Examination and Collection divisions of the IRS.

There is no information like insider knowledge, which is precisely what Jackie can deliver to clients. During her tenure with the IRS and TIGTA, she worked closely with every level of IRS organizations, from agents to top-level management. She is extremely familiar with the ins and outs of the IRS system as well as the best negotiating techniques. While the IRS may be forthcoming with its rules and regulations, there is certain information they simply won’t tell the public. Jackie knows that there is always a little wiggle room, or shall we say, she knows the best methods for getting clients out of hot water with the IRS’s aggressive audits and collection actions.

Jackie is a humble, easy to talk to, down-to-earth petite woman. In fact, you would not even know that she was an ex-IRS and TIGTA Agent. To Jackie, every client is family, and she wants everyone to know that she is on their side when they become a client. Every client of Jackie is delighted when asked: “What Would You Ask a Former IRS/Treasury Auditor?”.
Imagine the astounding types of questions Jackie received from clients! And this has made her and her clients’ day, over and over again!

Jackie earned her accounting degree from Texas Tech University. She also received the IRS Enrolled Agent license, the highest tax credential awarded by the Department of the Treasury, to practice and represent taxpayers before the IRS in 50 states. Furthermore, Jackie is a member of the American Society of Tax Problem Solvers (ASTPS). When she is not solving tax problems, Jackie volunteers at the Salvation Army and enjoys doing community work.

Executive Office of the President of the United States May 31, 2018 – August 31, 2018


  • Studied Master of Laws Taxation (LL.M) at Boston University School of Law Class of 2021
  • Studied Law at UDC David A. Clarke School of Law Class of 2020
  • Studied at University of Houston-Downtown Class of 2017
Clayton Cruse
Clayton Cruse

Attorney/ Crypto/ BitCoin/ NFT


EA, IRS Expert

Enrolled agent, Tammy Graham, is authorized to represent individuals, corporations, and others before the IRS.

Tammy obtained a Master of Science in Accounting from Indiana Wesleyan University, where she graduated with honors. Tammy specializes in nearly everything related to IRS and State Tax Problems. She has been working with taxpayers in the federal and state tax resolution sector for years.

She specializes in all things resolution including, but not limited to offers in compromise, hardships, installment agreements, levy releases, unfiled tax returns, penalty abatements, 941 payroll tax problems, and trust funds.

Amit Chandel is a “Certified Tax Planner/Coach”, and “Certified Tax Resolution Specialist”. He has extensive experience in Tax Planning and Tax Problem Resolutions – helping his clients proactively plan and implement tax strategies that can rescue thousands of dollars in wasted tax and specializes in issues relating to unfiled tax returns, unpaid taxes, liens, levies, foreign bank account reporting, audit representation, and any other type of tax controversy; Financial Consulting; Business Planning, Business Valuation, Forensic Accounting and Litigation support. He is the recipient of the prestigious Certified Tax Planner of the Year Award-2017, bestowed by the American Institute of Certified Tax Planners.

Amit Chandel
Amit Chandel

CPA & Lead Tax Strategist

Ronnie Lee Johnson
Ronnie Lee Johnson


Ronnie Lee Johnson is an American author, ordained minister and financial advisor. He was born in East Texas and grew up in Orange, Texas near the Gulf Coast. Ronnie lost his wife, Nancy Jean in 2019. He has two children: a son who resides in Colorado and a daughter who lives in San Antonio, Texas. He is the proud grandfather of nine grandchildren.

Ronnie Lee Johnson is also an estate planner, life underwriter, artist, and seminar presenter. He now works remotely with a team of experienced professionals from North Padre Island in Corpus Christi, Texas. He has conducted seminars across the country and internationally for the past 25 years. His audiences include: schools, colleges, churches, corporations, and cruise ships.

Ronnie has described his life ministry and career compared to a stick of butter cut perfectly in two pieces: the first half as a pastor and the second half in financial planning. Ronnie’s favorite quote is by Mark Twain, “Do what is right, this will gratify some people and astonish the rest.

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