I was a Revenue Officer in the IRS Collection Division for 35 years including two years as one of 17 Fraud Technical Advisors in the USA who specialized in collection related fraud issues.  I now have a solo practice as an enrolled agent representing clients who have collection problems, want to file Offers in Compromise or multiple years of delinquent tax returns.  I am secretary of the Big Valley Chapter of the California Society of Enrolled Agents and quality reviewer for the AARP Tax Aide program.