Michael L Booker
Lawrenceville,GA
Summary
Dedicated and detail-oriented tax professional with extensive experience in collecting delinquent taxes and securing delinquent returns. Skilled in conducting thorough investigations and interviews with taxpayers in various environments, including business locations, residences, and offices. Proficient in providing exceptional customer service by respecting and explaining taxpayer rights, IRS policies, and procedures. Adept at performing credit and financial analysis to determine taxpayers' financial conditions and ability to pay outstanding tax obligations. Experienced in developing clear plans of action to resolve cases and taking appropriate enforcement actions to secure assessments on past due returns. Multifaceted leadership style with an ability to develop and implement an institution’s vision, construct strategies that maximize organizational potential, foster high ethical standards, and balance change with continuity.
Overview
29
29
years of professional experience
Work History
Management and Program Assistant (Office Automation)
Internal Revenue Service
Chamblee, GA
10.2024 - Current
- Identifies potential and actual problems, probable causes, and provides recommendations for resolution
- Researches a variety of issues, gathers statistics and information, and reports findings for the full scope of a program or function
- Currently serving as a FY2025 POC for the LB&I/PTE Admin Guide reference source in six different secondary/sub categories to include: Gains/Loss Reports, UPS CampusShip, BEARS, ERCS, SETRand Concur.gov
- Provided customer service by respecting and explaining taxpayer rights, IRS policies, and procedures
- Provided instructions and analyzed issues presented by taxpayers, practitioners, and IRS employees
- Monitors, reviews, and evaluates operations and interrelationships with other functions regarding workflow, work redundancy, or systemic problems and provides recommendations to higher levels analyst(s) or supervisor
- Performed a GHW Audit in FY2025, focusing on key disciplines in preparation to institute standard practices among the territory's examination technicians to protect taxpayer's bill of rights
- Resolves account discrepancies and responded to taxpayer and practitioner requests
- Verifies completeness of controls to ensure accuracy and compliance with established procedures, guidelines, and formats
- Performs regular follow-up of exam technician and administrative associate's work-flow while soliciting revenue agent (customer) feedback to evaluate compliance with GHW procedures and standards
- Developed feasible plans of action to resolve cases
- Revises procedures, guidelines, and controls as a result of changes in higher level procedures or as instructed by analyst(s) or comparable positions
- Performs periodic and on-the-spot training opportunities for territory examination technicians and administrative associates to ensure team members have access to current information and best practices shared across territories
- Prepares memoranda, preliminary reports, and charts showing findings and recommendations
- Regularly prepares on a weekly, monthly or quarterly basis, Gains & Losses reports, Training Roster Solicitations, training compliance reports, evaluation work-flow charts, meeting rosters, manager delegation documents, ERCS reports and IBMIS reports
- Volunteers as a LB&I Ambassador Cadre program member which provides new LB&I employees a positive experience of working at the IRS, beginning on their first day
Examination Technician
Internal Revenue Service
Chamblee, GA
06.2023 - 09.2024
- Identifies potential and actual problems, probable causes, and provides recommendations for resolution
- Researches a variety of issues, gathers statistics and information, and reports findings for the full scope of a program or function
- Troubleshoots ERCS and AIMS posting errors during annual IVL, provides recommendations to exam teams and management, and documents findings via written memo or email
- Completed FY2024 100% IVL for 4 teams as the primary exam tech for two teams and the backup support for two other teams who do not have reliable support with initial error rate of 0%, 0%, 2.9% and 0% respectively
- Monitors, reviews, and evaluates operations and interrelationships with other functions regarding workflow, work redundancy, or systemic problems and provides recommendations to higher levels analyst(s) or supervisor
- Monitors transfers of new hires and departing agents to ensure case movements on ERCS are correct
- Provides recommendations to Supervisory Agents for optimal workflow and accurate reporting
- Served as an official OJI for 2 external new hire exam technicians in Fall 2023, helped with onboarding tasks, assisted with technology and attendant glitches, attended daily foundational training events for 6+ weeks, met regularly in one-on-ones with assigned mentees, and provided hands-on training
- Verifies completeness of controls to ensure accuracy and compliance with established procedures, guidelines, and formats
- Verifies case controls regarding project codes, Alpha statutes, freeze codes, and server access based on established guidelines and formats
- Uses word processing, spreadsheet and database software to prepare documents and to enter, revise, manipulate, sort, calculate, store, and retrieve data
- Monitors server files for 5 LB&I teams, verifies that files are organized and named in accordance with GHW file retention standards, notifies back-up and primary exam technicians of required corrective actions and provides training as necessary
- Revises procedures, guidelines, and controls as a result of changes in higher level procedures or as instructed by analyst(s) or comparable positions
- Revises procedures and controls, such as statute controls and timekeeping procedures based on management preferences, expectations, and guidelines
- Served as liaison between SBSE and GHW analysts & managers to transfer case files to follow FY2024 internal hire Revenue Agents
- Gathered information from each entity to advise and implement effective procedure for case file transfer between incompatible IT systems (RGS & ERCS)
- Prepares memoranda, preliminary reports, and charts showing findings and recommendations using word processing, database and spreadsheet software to prepare documents and to enter, revise, manipulate, sort, calculate, store and retrieve data
- Created and presented a training demonstration for GHW Fall 2023 exam technicians' new hires on IBMIS procedures and reports, provided hands-on training scenarios and Q&A session for attendees
- Disseminates monthly reminders and provides one-on-one assistance to ensure SETTS monthly timekeeping and manhour records are entered accurately and timely
- Keeps Supervisory Revenue Agent informed of timekeeping and manhour discrepancies and deadline compliance
- Gathering and compiling available data and information for aspects of a program and reporting findings to higher level employees and may recommend corrective action for aspects of a program or function
- At the request of Senior Revenue Agents, researched in Westlaw to find a specific case
- Provided a briefing on the ruling to Senior Revenue Agent and looked for any subsequent cases that might have had a different finding by the Tax Court, concurring, and contradictory key cites (Non-Life Insurance, Loss Reserves for Unpaid Losses)
- A Supervisory Revenue Agent, in another territory, asked if I would help a Revenue Agent with issuance of 3rd party letters
- Researched the IRM regarding third party contact procedures and prepared a template with abbreviated instructions to prepare the letters
Contact Representative
Internal Revenue Service
Chamblee, GA
02.2022 - 05.2023
- Conferred with internal and external advisors, analysts, or attorneys (e.g., Counsel or Department of Justice) regarding case development, issue determination, case processing, and coordination
- Developed feasible plans of action to resolve cases
- Recognized patterns of delay and other indicators that a taxpayer was not cooperating or attempting to defeat assessment or collection of delinquent tax
- Uses sophisticated interviewing techniques, the employee reviews individual circumstances and goals, and advises on the most advantageous ways to meet them
- Elicits sensitive, personal and financial information, e.g., innocent spouse determinations, bankruptcies, or draws out information the individual may attempt to withhold, e.g., additional sources of income, overpayments, to ensure compliance with reporting and disclosure requirements
- Summonsed taxpayer records and other financial information from taxpayers and financial institutions or other third parties
- Makes determinations and uses sound judgment concerning controversial matters in reporting as appropriate the degree to which the individual understood their responsibilities and whether errors in their records reflected honest mistakes or fraudulent intent
- Develops, analyzes and evaluates information involving the research of records and the nature of each inquiry including the way it was presented in order to inform and advise, answer inquiries, or resolve problems related to the unique circumstances of each individual or fulfill regulatory requirements
- Explains what future actions are necessary to achieve voluntary compliance by computing and/or advising on tax liability and probable assessment of taxes in cases involving: varied sources of income, including self-employment
General Manager
Safway Group Holding LLC (A Division of BrandSafway)
Atlanta, GA
12.2015 - 04.2018
- Company Overview: A leading global provider of logistical and design solutions to include motorized access equipment, scaffolding, insulation, fireproofing and coatings to commercial, industrial and municipal clients
- Supervise as many as 100 employees, including sales, construction, engineering, administrative, and project management personnel
- Project oversight over as many as 20 construction projects simultaneously
- Responsible for annual combined $5.9M budget ROI for two profit centers (Safway Services & Spider Staging)
- Performs credit and financial analysis of customer financial records to determine the customer's financial condition and ability to pay outstanding financial obligations and prevent future delinquencies. Analyzes financial information and evaluates assets. Applies expense standards and provides guidance on a wide range of financial alternatives to assist customers in identifying options that could assist in resolving delinquent financial obligations including installment agreements, offers in compromise or suspending collection action
- Recognized patterns of delay and other indicators that a customer was not cooperating or attempting to defeat assessment or collection of delinquent accounts
General Manager
Blue Rhino (A Division of Ferrellgas)
Richmond, VA
05.2008 - 01.2012
- Company Overview: Second-largest US retail marketer of propane, selling over 900 million gallons of propane a year to 1 million industrial, commercial, and agricultural customers in all 50 states
- Multiple site management of territory including all or parts of Virginia, Washington, D.C., Maryland and North Carolina
- Established a culture that became the 2009 Safety Division of Year (Blue Rhino lowest claim cost per unit 2009)
- Decreased costs per unit by as much as 6.85% over 3 years while increasing deliveries of product by 25%
- Collects delinquent accounts and secures delinquent payments from customers who have not resolved their obligations in response to prior correspondence or other contact. Conducts interviews with customers (and/or their representatives) in different environments such as the business location, residence or office as part of the investigative process of collecting delinquent accounts
General Manager
ABC Supply Company, Inc.
Lakeland, FL
11.2003 - 03.2008
- Company Overview: Wholesale construction material distribution and sales, marketing, domestic and international freight management
- Created a prospectus advocating the need for a new operational division and a traditional sales branch (both start-ups)
- Managed a team that generated a net income of over $900,000 in our first full calendar year
- Performs financial investigations in situations in which customers are unwilling to be forthcoming concerning assets and sources of income. Searches public records, financial and credit information to locate distrainable assets. Summonses customer records and other financial information from the customer and financial institutions or other third parties. Confers with internal and external advisors, analysts, or attorneys (for example: Gen Counsel or custome'sr representation) regarding case development, issue determination, case processing and coordination. Develops a feasible plan of action to resolve the case
- Plans and takes appropriate enforcement actions to secure an assessment on past due accounts, such as summonsing financial records, referrals to counsel or prompt, quick and jeopardy assessments. Takes appropriate enforced collection action, such as liens, judicial actions, or fraud investigation. Conducts funds recovery investigations: evaluates willfulness, responsibility and authority, and recommends penalty assessments. Prepares affidavits, statements and testimony for court cases, such as summons enforcement, or seizure action. Files and releases state property liens.
Asst. Flight Commander/Air Battle Manager
United States Air Force
Tinker AFB, OK
02.2000 - 02.2003
- Responsible to the commander for management and leadership of over 500 students annually attending the fifth largest training program in the Air Force in support of national interests
- Controlled aircraft performing surveillance, defensive, and offensive operations
- Wrote a proposal to eliminate several of the instructor positions held by military officers allowing them to go back to operational flying and use civilian instructors in what would be a GS-12 position that now saves the Air Force approximately $120K per position annually
- Negotiated a formal contract for tanker support and joint training that increased our training completion rate 30%
Intern
California Air Resources Board – Monitoring and Laboratory Division
09.1997 - 09.1998
- Conducted research and data analysis to write official reports, used by decision makers, to construct laws and regulations for the state of California
- Assisted in the maintenance of California's air quality and greenhouse gas monitoring network, including related quality assurance, chemical laboratory analysis, and emergency response programs
- Performed certification and evaluation activities in support of vapor recovery control equipment and development of regulations and strategies for controlling emissions from a range of gasoline-powered equipment and fueling systems
Flight Engineer
United States Air Force
Travis AFB, CA
09.1995 - 09.1997
- Managed crew resources and flight emergency procedures with critical steps committed to memory
- Computed aircraft performance, weight & balance and inspections of all systems for takeoffs, in-flight operations, and landings
Education
Bachelor of Science - Environmental Policy Analysis & Planning, Environmental Law Emphasis
University of California-Davis
Master of Human Relations - Human Development Emphasis
University of Oklahoma
AFROTC-Continuing Education - (No degree)
California State University-Sacramento
Accounting Fundamentals - Technical or occupational certificate
University of Mississippi – Office of Professional Development
Accounting Fundamentals II - Technical or occupational certificate
University of Mississippi – Office of Professional Development
Skills
- Business Law
- Delinquent Loan Collection
- Fundamental Accounting Principles
- Internal Revenue Code (IRC)
- Sales and Business Development
- Key Account Management
- Contract Negotiation
- Price Negotiation
- Staff Development
- Motivation
- Budgeting
- Expense Control
- Customer Focus Groups
- Presentations
- Training
- Outside Recruiting
- Building Coalitions
- Consensus Building
- Investigative Techniques
- Business Organization
- Commercial Practices
- Legal Accountability
- Accountability in Regulatory Practices
References
Available upon request
Honors & achievements
- Air Force Commendation Medal
- Kuwaiti Liberation Medal (K)
- Kuwaiti Liberation Medal (SA)
- National Defense Service Medal w/1 Bronze Star
- Air Force Good Conduct Medal w/1 device
- Southwest Asia Service Medal w/3 devices
- Air Force Longevity Service Award w/1 device
- King Abdul Aziz Air Base Certificate of Appreciation
- John L. Levitow Award (Top Graduate: USAF Airman Leadership Academy)
- Santa Clara University Law Faculty Scholarship Award Winner
- Honor Graduate Basic Flight Engineer Course (Feb 96)
- California Air Resources Board (Monitoring and Laboratory Div) Intern
- Officer Training School Graduate (USAF)
- Combat/Water Survival and Psychological Training Course Graduate (USAF)
Timeline
Management and Program Assistant (Office Automation)
Internal Revenue Service
10.2024 - Current
Examination Technician
Internal Revenue Service
06.2023 - 09.2024
Contact Representative
Internal Revenue Service
02.2022 - 05.2023
General Manager
Safway Group Holding LLC (A Division of BrandSafway)
12.2015 - 04.2018
General Manager
Blue Rhino (A Division of Ferrellgas)
05.2008 - 01.2012
General Manager
ABC Supply Company, Inc.
11.2003 - 03.2008
Asst. Flight Commander/Air Battle Manager
United States Air Force
02.2000 - 02.2003
Intern
California Air Resources Board – Monitoring and Laboratory Division
09.1997 - 09.1998
Flight Engineer
United States Air Force
09.1995 - 09.1997
Bachelor of Science - Environmental Policy Analysis & Planning, Environmental Law Emphasis
University of California-Davis
Master of Human Relations - Human Development Emphasis
University of Oklahoma
AFROTC-Continuing Education - (No degree)
California State University-Sacramento
Accounting Fundamentals - Technical or occupational certificate
University of Mississippi – Office of Professional Development
Accounting Fundamentals II - Technical or occupational certificate
University of Mississippi – Office of Professional Development
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