Lan Doan

1. Efficient GS 13 Employment Tax Specialist (ETS) familiar with federal employment tax (ET) law to perform ET examinations of various entities including very large and complex business entities with extensive operations often conducted through subsidiaries or other related operating components.

2. Either independently conduct ET examinations by themselves or as an ETS on an audit team in the examination of a controlled large case.

3. Create examination strategies to conduct tax examinations of complex business entities. Using my extensive knowledge of financial and tax accounting procedures, the Internal Revenue Code, Regulations and investigate audit techniques, I identify large, unusual, and questionable items on tax returns and areas of high noncompliance potential. This includes utilizing appropriate examination techniques and statistical sampling methods, then adjusting the scope of the audit based on the results of my analysis.

4. Specialized areas are: Income Tax Withholding, Back Up Tax Withholding; Federal Insurance Contribution Act - FICA taxes including Additional Medicare tax; Federal Unemployment Tax Act: FUTA tax and Railroad Retirement Tax Act.

5. Technical & complicated issues that I have identified, selected & resolved successfully were:

Worker Classification including Classification Settlement Program (CSP) offer, Worker Recharacterization, Officer Compensation, Severance, Settlement and Litigation, Fringe Benefits, Backup Withholding, Claims including Employee Retention Credit (ERC), Whistleblower (WB), Refund of Overpayment of Taxes Imposed Under the Federal Insurance Contribution Act (FICA) in a Subsequent Year Following the Use of Tax Equalization Methods, DOMA-Protective, etc…

Stock-based compensation – Employee Stock Option Plan (ESOP) vs. Restricted Stock (RS) Unit/Awards and Incentive Stock Option (ISO) - Failure to Deposit Penalty, if warranted from Exercises of Non-Qualified Stock Options (NQSO) and restricted stock (RS) units vs. awards. Additionally, penalties for failure to file information returns and failure to issue payee statements are considered and asserted, if applicable.

6. Examination of ET Claims – Identify type of claim, determine claim status, verify or establish controls, report time correctly, develop identified issues and process the case for closure.

6. Expertize includes developing pre-audit analysis of assigned cases by researching any available background materials through available research tools, internal data/records, internet, ET library, Company website, media, etc... to formulate audit plan and risk analysis.

7. Audit techniques applied included: advanced investigate, public records, news, interview, fact- finding, analysis, sampling techniques, third parties records, software programs in the examination of voluminous books, records and complex accounting systems to determine accuracy of tax reported.

8. Pick Up related Information Return Penalties package, related tax years and/or related entities for significant audit adjustments.

9. Make Income Tax referral and/or Fraud referral, etc... if applicable.

10. Research intensively relevant, precise, available guidelines, reference materials and/or seek, request Counsel's advices to resolve questions of tax law, argument, dispute that may arise during the course of the examination. They are necessary steps since issues are typically without precedent or the subject of conflicting precedents.

11. Coordinate with Managers, Lead Employment Tax Specialists, ET Policy Analysts and Counsel to ensure consistent application, interpretation of tax law, to develop and resolve significant material tax compliance issues. My experience includes the development of form 5701 Notice of Proposed Adjustments with Counsel guidance by newly published CCA.

12. Solicit statute extension as needed to protect cases' Statute of Limitation.

13. Focus on completing a clear, concise written audit report to inform the Taxpayer or representative of any changes of tax liability and explain the reasons for the adjustment. Negotiate to reach agreement with the taxpayer or representative, explain appeal procedures and provide necessary/applicable Publication.

14. Solicit the Taxpayer's position and reasonable cause for penalties purposes.

15. Solicit, collect & send payments of additional tax liability for processing.

16. Prepare timely appropriate and proper closing documents.

17. Consistently produce a high level of customer service with the taxpayer and their representatives throughout the examination. This includes encouraging a commitment to clear and open communication, effectively explaining why issues were selected for audit, working with the taxpayer in a collaborative manner to develop each issue and consistently updating the taxpayer with new developments throughout the examination process. From the opening conference meeting to the resolution phase of the audit, the taxpayer is reminded that all of the taxpayer views, responses and rebuttals to my analysis are welcome to be considered to confirm whether or not the taxpayer is tax law compliant.

18. Maintain professional and courteous conduct during examination including correspondences with the taxpayer and their representatives.

As a Financial Products (FP) Agent, a team member of IC/LCC cases for SRS referrals, either regular or mandatory FP referrals for significant, large, unusual questionable items, potential audit transactions that were detected by the Team Coordinator (TC) controlling the IC/LCC cases, I identify large, unusual, and questionable items on tax returns and areas of high noncompliance potential using extensive knowledge of Tax Laws, Tax Auditing, Tax Audit Procedures, Tax Code Knowledge, Understanding of Applicable Tax Laws, Regulatory Requirements, Financial Auditing, Financial Accounting, Financial Statements, Books/Tax Reconciliation, Schedule M-1, Internal Control, Corporate Tax Returns, Partnerships, Payroll, Accounts Payable, Research Proficiency, Compliance Knowledge, Complex Problem-Solving, Critical Thinking, Valuations, Due Diligence, Closing Procedures, Verbal Communication, etc...

I had been trained, exposed to successfully conduct examinations of complex business entities with Managed Funds/ IRC 475 including Hedging, Mark to Market (MTM), Dealers/Traders/Investors & Elections, Securities Identification, Debt-Equity Characterization, Swap & Other Derivatives, Options, Futures/Forward contracts, Equity Instruments, Notes (Structured, Exchange-Traded), Notional Principal Contracts (NPCs), Asset Securitization/Asset-Backed Securities, Distressed Debts, Convertible Securities, Worthless Stock, etc…

I did apply and practice knowledge of financial and tax accounting procedures, the Internal Revenue Code to investigate, develop audit techniques utilizing appropriate examination techniques and statistical sampling methods, then adjusting the scope of the audit based on the results of my analysis.

I did consistently produce a high level of customer service with taxpayers and their representatives throughout the examination, emphasis on maintaining professional and courteous conduct when corresponding with the taxpayer and their representatives.

Consistently trained for to conduct the examinations of the Service's incentives, directives, and campaigns. Hands on experience include the examinations of Forms 1040, 1120, 1120-S, 1065, 941, 940 and information return penalties including Tax Compliance Measurement Program (TCMP) and non-filer audits. Create examination strategies to conduct tax examinations of complex business entities including Schedule C businesses. Using my extensive knowledge of financial and tax accounting procedures, the Internal Revenue Code, Regulations and investigate audit techniques, I identify large, unusual, and questionable items on tax returns and areas of high noncompliance potential. This includes utilizing appropriate examination techniques and statistical sampling methods, then adjusting the scope of the audit based on the results of my analysis.

Coordinate with Managers, Senior Revenue Agents, Subject Matter Experts, Specialists, and Counsel to ensure consistent application, interpretation of tax law, to develop and resolve significant material tax compliance issues.

Consistently produces a high level of customer service with taxpayers and their representatives throughout the examination. Encourage a commitment to clear and open communication, effectively explaining why issues were selected for audit, working with the taxpayer in a collaborative manner to develop each issue, and consistently updating the taxpayer with new developments throughout the examination process. Consistently maintain professional courteous conduct.