Alma M. Scarborough retired from the Internal Revenue Service after thirty years of service. While employed at the IRS she operated as a Revenue Officer, Classroom Instructor, On the Job Trainer, Coach, and an Offer in Compromise Specialist. Fifteen of the thirty years Alma spent at the Internal Revenue Service as a Lead Instructor. This cadre of instructors served as a core group controlling, representing, and training revenue officers to be proficient in the areas of federal tax liens, and their priorities, levy, sale and the securing of assets. As a Lead Instructor, Alma taught all forms of property, i.e., Tenants by the Entirety, Joint Tenants, Tenants in Common and Community Property. The main focus of discussing forms of property was how the notice of federal tax lien affected each form of property. Additional subjects which Alma taught were the notice of federal tax liens, levies, seizures, sales, how to prepare suits by the United States and taught the basis for Suing the United States.
“Licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS).”
Scarborough ’s Tax Affair is proficient in defense of the Trust Fund Recovery Penalty of the Internal Revenue Service Code 6672 which can transfer the corporate liability to the “Responsible Person.” This is also called the Civil Penalty. This is applicable to all corporate entities with employees. Alma Scarborough is a member of The National Association of Enrolled Agents. This professional society represents Enrolled Agents (EAs), which number some 40,000 nationwide. The NAEA members are licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service (IRS), including examination, collection and appeals functions. While the Enrolled Agent license was created in 1884 and has a long and storied past, today’s EA are the only tax professionals tested by IRS on their knowledge of tax law and regulations. They provide tax preparation, representation, tax planning and other financial services to millions of individual and business taxpayers. EAs adhere to a code of ethics and professional conduct and are required by IRS to take Continuing Professional Education. Like attorneys and Certified Public Accountants, Enrolled Agents are governed by Treasury Circular 230 in their practice before the IRS. Finally, as Quickbooks Certified Professionals, we are poised to serve all your bookkeeping needs!