In 1997, my young husband (then 22) was influenced by an anti-tax
scheme claiming income taxes were illegal for several reasons.  We
were married filing separately because I did not have enough income to
necessitate filing (less than $6,000).  Over the years since then, he
has come to realize the information was misleading, but he was nervous
about dealing with the IRS and buried his head in the sand.  Very
recently, over $11,000 disappeared from our joint checking and savings
accounts as well as two of our business accounts.  The bank said the
IRS issued a levy & faxed me a copy.  It was for an assessment they
prepared for 1997.  We have received no correspondence from the IRS,
and the levy had a P.O. Box listed for our address that we had in
1997.  I contacted the IRS with a new address, and they refuse to send
copies of the return prepared for us or any notices, they would only
send copies of 1099s and w-2s they had on file for the years not
filed.  I saw TAXMAMA's answer to the person from California, so I
went to the NAEA website, and only found one Enrolled Agent for
Georgia who specializes in small business taxes.  When I contacted
him, he seemed extremely conservative.  Can you please give me some
referrals for more agressive, well qualified EAs in Georgia?  Or
should I use an EA or CPA?  If I use a CPA, will I need a tax attorney
also to try to reduce the penalties with the IRS?  I got the IRS to
place a 30-day hold on us last week, but we don't have much time and a
quick reply would be greatly appreciated.

Dear Domestic Goddess,

Check out this page on IRS's website:
http://www.irs.gov/individuals/article/0,,id=96853,00.html

It lists tax professionals who are registered
to accept documentation for legal alients who
want substitute taxpayer identification numbers.

Surely, one of those people can help you. 
I don't know their skills when it comes to representation
on the kinds of issues you're facing.

I am just getting acquainted with Karen Robinson-DeLee
and know that she has a extensive experience in personal
and business taxation, but - representation is whole other area. 

Goddess, your issue is not about small business taxes. 
You need someone who has experience at representation. 
Doing a quick search of the NAEA website for someone in
GA who does representation gives me 83 Enrolled Agents.

In the search box, select GA as the state, and in the
drop-down box, select "Representation". (Note: that could
mean audit OR collections expertise.)
http://www.naea.org/eadirectory.cfm

Why don't you call Tom O'Neal, president of the GA Society of EA's?
You'll find his phone number and e-mail at this address, under Georgia.
(Google Answers does not permit us to post that information here.)
Ask him if he knows of an EA who specializes in representation - and is good. 
http://www.naea.org/eadir-staffil.cfm

Or you could visit the website of the GA Society of Enrolled Agent's
to find someone in your area. When you call someone, ask them if they
know of another EA who specializes in representation if you don't feel
that they are strong enough. Be nice about it, but do ask. 
http://www.4gaea.org/findea.php

Incidentally, when it comes to IRS, your representative doesn't 
have to be in Georgia. An EA anywhere in the country is able to 
represent you in all IRS issues. That's the whole point of the
Enrolled Agent designation - to be able to provide national represention.

So, if you liked the company you found in California - they will have
little trouble dealing with your case. Besides, most of IRS's collections
functions have become centralized. So even though your case is in GA, it
might be handled out of Nashville, or Baltimore or Manhattan.
http://www.irs.gov/irs/article/0,,id=101001,00.html

If I were looking for someone in Georgia, though, I would start by
calling Tom O'Neal. I'll bet he'll know exactly the right person to
refer in his state.

Best wishes,

Your TaxMama-ga

---

Clarification of Answer by taxmama-ga on 31 May 2005 16:54 PDT

Hi Domestic Goddess, 

Karen Robinson-DeLee responded to me. 

She does have experience dealing with collections
and representation issues.

Scroll down on this page 
http://www.it-consultants-directory.com/48/consultants4744.html
to find  DeLee's Accounting & Tax Consultants in 
Lawrenceville, GA 30044. You'll find her phone number there. 

Remember, with the climate your husband has created
at IRS, odds are this is going to be a long road.
That doesn't come cheap. And you'll have to be a 
big help to your husband and whoever you hire.

Stick with it. You'll work it out.

Best wishes

Your TaxMama-ga

Thanks for the advise and help everyone.  Taxmama, you are a great resource.

What is it that you want the EA / CPA to help you do?

Intercede on our behalf with the IRS, help us prepare back returns and
reconstruct deductions, and attempt to get the penalties, etc.
reduced.

Try this firm:
http://www.april15.com/loc.htm
If you use them, do I get a credit?

Thanks for the tip; I'll check em out.  I am completely new to google,
however your helpful tip was not a complete answer to my questions and
I don't think google would credit you.  I think you have to be
screened and meet certain qualifications to provide answers for them. 
But I do appreciate your help.

Just checked them out, and they are in California.  I am in Georgia

Thanks, TaxMama.  I spoke with Mr. O'Neal today, and he has the time
to handle our case personally, and I told him I would let him know by
tomorrow.  I will also call Ms. Robinson-DeLee tomorrow and speak with
her.  Thank you for all of your help.  Goddess

you may consider change filing status to married filing joinly.
you might gain some credits and since your income was small - it will
move you into lower taxing area.