About this desk
The IRS is not mysterious. It is procedural.
I am Darrin T. Mish, a tax attorney in Tampa, Florida. My practice is federal tax controversy: IRS collection, audits, appeals and Tax Court.
Every IRS case runs on procedure. Revenue Officers, Automated Collection System employees, offer examiners and their managers all work from the Internal Revenue Manual, a public document that tells them what to do, when to do it and who has to sign off. Most taxpayers never read it. The people who do read it tend to ask better questions and make fewer avoidable mistakes.
This site is my attempt to put that manual into plain English. Each article cites the IRM section and revision date it relies on, along with the Internal Revenue Code, Treasury Regulations, IRS.gov and reports from the Treasury Inspector General for Tax Administration. If an official source does not document a practice, I do not describe it.
Credentials
I have been a member of The Florida Bar since 1993 (Bar No. 986641). I am also admitted in Colorado and Texas, before the United States Tax Court, and before the Supreme Court of the United States. Because the IRS is a federal agency, representation before it is not limited to one state. You can verify these admissions through the links on getirshelp.com/credentials.
What this site is not
It is not legal advice for your situation, and reading it does not make you a client. Procedure changes, and the facts of your case matter more than any general article. If you want your own file reviewed, start with a consultation.