Open To Work
Hi, I’m
Herlean C. Younce
Fairfield,OH
Summary
Experienced with conducting thorough tax determinations and investigations to ensure compliance with tax regulations. Utilizes in-depth knowledge of tax laws and financial analysis to identify discrepancies and enforce accurate taxation. Strong understanding of tax-exempt determination procedures and regulatory compliance, ensuring fair and consistent application of tax laws.
Overview
37
years of professional experience
Work History
Internal Revenue ServiceCincinnati, OH, United States
Internal Revenue Agent
01.2014 - Current
Job overview
- Beginning in 2014 through 2026 - Auto Revocation Cases - I review the applications for all types of organizations. I utilize the new Streamline Procedures in order to process taxpayer applications in a more efficient and less time consuming manner. More cases can be closed effectively using the Streamline Procedures for several cases, rather than Full Development of every case. This process is intended to completely process a greater number of cases in a shorter time frame. This helps the taxpayer receive a determination of tax-exempt status in less time than it takes to completely work a full development case.
- I examine & process Forms 1023, 1024 and 8940 (Application for Recognition of Exemption). I review the applications for tax-exempt status and determine eligibility for exemption for organizations with complex issues involved. These applications are reviewed to ensure technical requirements are met as well as compliance with the Code section under which the organization is requesting exemption. Potential issues that may impact exemption are identified such as private benefit/inurement issues, unrelated business activities, and issues specific to advance approval of grant applications 4945(g) and churches.
- I communicate verbally and in writing with officers of applicant organizations, CPA's, and attorneys to discuss case issues to ensure proper determination of the facts of the case is established. In situations where issues are sensitive or controversial, tact and skillful communication are required. I prepare Information Request letters and determination letters. I conduct detailed research and analysis to establish proper interpretation and application of tax law for cases that are similar to precedent cases. This research includes review of relevant court cases and CPE articles in addition to reviewing the Code, Revenue Rulings, Regulations, GCM and the IRM. I provide technical assistance to tax specialists.
- I review Advanced Processing cases and I compose letters to request additional information; review responses received in conjunction with agents contact with taxpayers and determine if all information is present, then closing the case or taking the steps to secure additional information. I prepare written business summaries for cases that meet the requirements for tax exemption. I communicate with EO Technical and legal counsel on complex issues such as Private Benefit, marketing for-profit relationships and complex legal documents, such as appraisals. I independently review and develop highly sensitive and complex applications and requests on Forms 1023 (Application for Recognition of Exemption Under Section 501(a), 501(c)(3) of the Internal Revenue Code), Forms 1024 (Application for Recognition of Exemption Under Section 501(a)), and Forms 8940 (Request for Miscellaneous Determination).
- Additionally, I consistently and accurately interpret and apply the Internal Revenue Code, Federal Tax Regulations, Revenue Rulings, Revenue Procedures, IRMs, Court Cases and all other tax laws, to execute reasoning and conclusion of my determinations for exemption from Federal Income Tax or Miscellaneous request.
- I am highly knowledgeable researching on IRS systems (i.e. IDRS, TEDS, EDS), Internet, West Law, Knowledge Management.)
- I consistently assist Co-workers on a daily based answering questions on applications/Forms listed above and reading research such as IDRS. I am knowledgeable in managing my inventory based on importance and directives.
- While in group 7822 new processes were put in place for MEDS/TEDS conversions. I took the initiative to learn the new procedures for the agents to allow me to assist other agents and clerical staff where needed. I resolve issues at the lowest level, I made decisions on technical and procedural issues to keep process running smoothly.
- I monitored updates to our processes, letters, IRMs and presented reports on the various updates each month at our Group Meetings. I have been a Revenue Agent for more than 25 years. For five years, I worked with the R Mail Unit. Immediately prior, I was in Accelerated Processing, utilizing TEDS. TEDS is the new computer system used by agents in processing tax-exempt applications and reviewing applications. I maintain my ability to communicate professionally with taxpayers, their representatives, co-workers and management in a pleasant and courteous manner. I effectively convey thought and ideas orally in individual and group settings.
- Worked on a special assignment with the Accelerated Processing (AP) Group – processing cases in a more efficient and expedient manner. I volunteered for and was selected for this assignment. I have given numerous presentations to the group covering a variety of topics during our monthly group meetings, for both groups. I have also discussed varying aspects of taxpayer applications with the group to bring to light aspects of the case and provide teaching opportunities. I provide technical support to other agents and tax specialists
- Once the assignment in R Mail was completed, I returned to working on Tax Exempt applications; Form 1023, Form 1024, Amendments, Automatic Revocation and others. Each case is fully worked by me, from initial review through final determination of tax-exempt status of the applicant organization. This includes explaining tax law, telephone conversations, composition of Information Request letters, Follow Up letters and finally, case closure. Use of TEDS, EDS, IDRS and ESAM are all utilized in the process.
Internal Revenue Service
Internal Revenue Agent
04.2001 - 09.2014
Job overview
- R-Mail, Internal Revenue Agent. On a daily basis, I utilize my extensive knowledge of tax law, revenue rulings, Internal Revenue Manual, Lexis Nexis and Westlaw research skills to provide technical assistance and information to taxpayers. This is done both verbally and in written communication. I explain the Code to the taxpayers. I assist the taxpayers with their inquiries relating to various portions of the tax code, the revised Form 990, Tax Exempt Bonds, Unrelated Business Income Tax, Gaming, VEBAs and other tax topics. I volunteered for this assignment and was selected to join the R Mail Unit.
- Once the assignment in R Mail was completed, I returned to working on Tax Exempt applications; Form 1023, Form 1024, Amendments, Automatic Revocation and others. Each case is fully worked by me, from initial review through final determination of tax-exempt status of the applicant organization. This includes explaining tax law, telephone conversations, composition of Information Request letters, Follow Up letters and finally, case closure. Use of TEDS, EDS and IDRS are all utilized in the process.
- I volunteered for and was selected to join the R-Mail Unit in 2009. This position requires that I work independently. I conduct extensive independent research on various tax law matters and topics related to Exempt Organizations (Form 990, Form 990-T, Form 990-N, Form 990-PF, Form 5227, Form 8282, Form 8283, etc.). I contact the taxpayers by phone and in writing and I explain the tax law to the taxpayer in a clear and concise manner. I have also continued to work Exempt Organization applications. Working in R Mail, I have gathered experience in various topics, including Foreign Organizations, Charitable Gaming, Homeowners Associations, Legislative and Lobbying Activities, Political Activities, Private Benefit and Inurement, Tax Exempt Bonds, Trusts, UBI, and others.
- This involved researching a broad range of topics for taxpayers and various professionals both verbally, over the phone and in writing. I would conduct the research, compose a written response to relay the information to the person seeking the information. The research covered all aspects of the Internal Revenue Service, not limited strictly to Exempt Organizations.
- Detail to AP Group
- I volunteered for and was selected to an initial one-year detail working on AP cases (was extended for several years.) I call taxpayers, their attorneys, accountants and other designated points of contact. I prepare and review written correspondence. I review and evaluate written correspondence. I have verbal discussions with the taxpayers and their representatives regarding their applications, tax law applications, private foundation status, and sources of support. I go behind other agents and review their correspondence with taxpayers and follow-up with the taxpayers when necessary. The cases involve a wide range of topics, from initial 1023 and 1024 applications, Foundation Follow-Up, determining Private Foundation status and other topics. These cases were also reviewed for technical accuracy which included checking the letters and computing support tests.
- Supervisor: John Schafer Okay to contact this Supervisor: No. He retired from IRS in 2014.
- Analyzed financial records and documentation to assess accuracy and completeness of tax returns.
Department of Defense, Wright-Patterson AFBOhio
Procurement Technician
05.1989 - 08.2001
Job overview
- I performed research of contract law and reviewed contractor proposals. I prepared documents utilizing Microsoft Word, Excel and PowerPoint software. I prepared and presented presentations prepared with PowerPoint software. I prepared and taught training to procurement technicians, contract negotiators and project engineers, both military and civilian. I prepared timecards accurately and timely. I supported five to thirty contract negotiators by preparing documentation, conducting internet research, communicating verbally and in writing with Project Engineers, various contractors, military counterparts and others. I prepared travel orders and I prepared supply requests. I prepared training requests. I prepared and completed FOIA (Freedom of Information Act) requests in a timely and accurate manner. I answered written requests and verbal requests from Project Engineers, contractors and contract negotiators. I managed the office and calendar for my immediate supervisor and his/her acting manager as needed. I filled in for the Director’s secretary as assigned and completed her duties in her absence.
Education
Central Michigan UniversityMount Pleasant, MI
Master of Science Degree from Information Resource Management
University Overview
Relevant Coursework, Licenses and Certifications: Management - 36 semester hours
Park UniversityParkville, MO
Bachelor of Science degree from Accounting & Management
University Overview
Relevant Coursework, Licenses and Certifications: 134 total semester hours. Accounting, Management, Auditing, Law
Wayne High SchoolHuber Heights, OH
Graduated
Skills
- Tax-exempt determination techniques
- Data interpretation
- Accounting principles
- Tax law expertise
- Detailed documentation
- Teamwork and collaboration
Work Preference
Work Type
Full TimePart TimeContract WorkGig WorkInternshipLocation Preference
RemoteTimeline
Internal Revenue Agent
Internal Revenue Service
01.2014 - Current
Internal Revenue Agent
Internal Revenue Service
04.2001 - 09.2014
Procurement Technician
Department of Defense, Wright-Patterson AFB
05.1989 - 08.2001
Park University
Bachelor of Science degree from Accounting & Management
Wayne High School
Graduated
Central Michigan University
Master of Science Degree from Information Resource Management