H. Cora Younce
Internal Revenue Agent
Fairfield
Summary
I am a US citizen. English is my native language. I am proficient in utilizing Microsoft Office Suite: Microsoft Word, Microsoft Excel, Microsoft PowerPoint and Outlook. I have a strong Internet connection at home. WiFi is easily accessible. I am experienced at working remotely. I have done so for several years without incident. I am an experienced planner & calendar user. My Filofax is a constant companion.
Overview
37
37
years of professional experience
Work History
GS-12 Internal Revenue Agent
Internal Revenue
01.2001 - 01.2026
- Provided technical assistance and information to taxpayers, explaining complex tax concepts clearly.
- Managed inquiries regarding tax-exempt bonds and unrelated business income tax, ensuring accurate and timely responses for stakeholders.
- Returned to work on tax-exempt applications, ensuring thorough processing from initial review to final determination.
- Reviewed applications for auto revocation cases to ensure compliance with tax-exempt regulations. - 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.
- Examined and processed Forms 1023, 1024, 1026, and 8940, determining tax-exempt eligibility for organizations with complex issues while ensuring compliance with technical requirements and identifying potential issues affecting exemption.
- Communicated with officers of applicant organizations, CPAs, and attorneys to clarify case issues, ensuring accurate fact determination; prepared Information Request and determination letters while conducting thorough research on tax law to support interpretations and applications.
- 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, Inurement, 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(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).
- Consistently interpreted and applied tax laws and regulations to ensure accurate exemption determinations., 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.
- 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.
- Collaborated on a special assignment to enhance processing efficiency in tax-exempt applications. 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.
GS-05 Procurement Technician
Department of Defense, Wright-Patterson AFB, Ohio
Wright-Patterson AFB, Ohio
05.1989 - 08.2001
- 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. Developed and delivered training for procurement technicians, contract negotiators, and project engineers, enhancing understanding of procurement processes. 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 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. I filled in for the Director’s secretary as assigned and completed her duties in her absence.
- Coordinated procurement activities to support mission readiness and operational requirements.
- Managed inventory levels, ensuring timely availability of critical supplies and materials.
Education
Master of Science Degree - Information Resource Management
Central Michigan University
Mount Pleasant, MIBachelor of Science degree - Accounting & Management
Park University
Parkville, MOAdditional Information
I developed, approved and denied cases that have highly sensitive issues in relations to internal issues, for-profit relationship, LLC, private benefit/inurement, 509(a)(3) types I, II, & III, partnerships and/or joint venture issues, and potential terrorism. These type of cases require an in depth knowledge and understanding of the tax law. Additionally, require interaction with more sophisticated organizations, attorneys, accountants and individuals. I successfully denied organizations tax exempt status, such as credit counseling, schemes, foreign organizations, foreign activities, conduits, trust, and private benefit/inurement.
Timeline
GS-12 Internal Revenue Agent
Internal Revenue
01.2001 - 01.2026
GS-05 Procurement Technician
Department of Defense, Wright-Patterson AFB, Ohio
05.1989 - 08.2001
Bachelor of Science degree - Accounting & Management
Park University
Master of Science Degree - Information Resource Management
Central Michigan University