Delma Smith, Program Manager for IRS Collection Assistance
Delma Smith is an Enrolled Agent with over 40 years experience dealing with IRS & State Collection and Audit issues.
Delma started his career at the IRS in 1971 as a Taxpayer Service Representative in Savannah, GA. During his tenure as a “TSR” he worked extensively in various Georgia (Atlanta District) locations assisting under-staffed offices.
In mid 1974 Delma was promoted to the position of Revenue Office in Albany, Georgia. After 6 months of training he was transferred to Dublin, GA and remained there until early 1982 when the office was closed. As an R/O, he specialized in working complex employment tax, tax lien & entity cases. He eventually became an offer-in-compromise specialist. In addition to his R/O duties, Delma was appointed as the Directors Representative to handle Administrative Managerial duties.
In early 1982, Delma moved back to Savannah as a Senior Revenue Officer and also worked on a task force in Nashville, Tennessee, developing the IRS Automated Collection System. Delma also taught internal CPE courses & on-the-job instructor training.
Delma left the IRS in 1985 to start his own tax resolution business, initially specializing in IRS & State collection issues. As the third person in this industry, he was truly a pioneer. The same as he did as a Revenue Officer, Delma worked extensively with Federal and State:
- Offer in compromises
- Installment Agreements
- Employment (Payroll) taxes
- Liens, Levies, Garnishments, Penalty removal
- Trust Fund issues.
In addition to resolution of collection issues, Delma expanded his business to include all types of Federal and State Audits for Individuals & Corporations including Employment taxes.
Delma has conducted numerous approved continuing education sessions for CPAs, Enrolled Agents & Attorneys. He has also conducted speaking engagements with numerous tax professionals, civic groups and organizations.
Mark Altemose, Program Manager for IRS Audit Assistance
Mark graduated from the University of SC with a degree in business management and accounting. He started his career at the IRS in 1974 as a Tax Auditor in Sumter, South Carolina. He simultaneously worked at Sumter Area Technical College as a part-time instructor teaching classes in economics, accounting, taxes and other general business courses. In 1979 Mark was selected to the position of Revenue Agent in Beaufort, South Carolina.
In early 1982, Mark moved to Columbia, South Carolina to take on the responsibility as a front-line IRS group manager. He managed both Tax Auditors and Revenue Agents for 15 months before accepting the front-line manager’s position in Charleston, SC. For the next 18 years, Mark supervised audits that took place in Charleston, occasionally in Beaufort and in Myrtle Beach, South Carolina.
Throughout his IRS career Mark accepted temporary teaching assignments for the IRS, instructing Tax Auditor and Revenue Agent basic and advanced income tax law training, on-the-job instructor training and various technical review topics (including internal contining professional education courses).
In 2000, Mark went abroad for a detail as a foreign tax advisor to the Republic of Armenia. The Armenian officials were frustrated with prior US technical assistance citing the major shortfall that a majority of US Treasury Department (Office of Technical Assistance) recommendations simply did not work in the Armenian business community. Mark interviewed top level officials, evaluated their input, gained their buy-in to unique approaches and compiled drafts for alternative policy changes that were tailored to fit the needs of the foreign ministry. He was asked to return to Armenia to oversee the implementation of these policy changes for two additional years as a resident adviser.
In 2002, Mark accepted the position as a Senior Program (Team Leader) Analyst headquartered in the IRS National Office in Washington, DC. He provided oversight of key program areas with respect to IRS policy implementation (nationwide) including:
- IRS Examination Reengineering Program – Mark was a lead analyst assigned to the re-engineering of the examination process for both office and field audits (this process had remained unchanged since the early 1950’s – a rather significant makeover). He worked directly with outside consultants to help design the new audit process, monitor the implementation process across the entire US and conduct operational reviews to ensure proper compliance after the examiners were fully trained.
- Alternative Dispute Resolution Programs – Mark was a lead analyst for the launch of innovative alternative dispute resolution programs for the SBSE (small business taxpayers) division of the IRS. He was the key national office analyst contact person for both the Fast Track Mediation (FTM) and Fast Track Settlement (FTS) programs.
- IRS’ Audit Report Software – Mark had primary oversight on behalf of the national office analyst team for the IRS’s audit report software program including consultation with proposed enhancements, coordinating “bug” reports and many other related tasks.
- Unagreed Cases and the Appeals Process – Mark was the responsible program analyst for the review and statistical management of IRS-SBSE’s unagreed cases and the associated coordination with the IRS Appeals Division.
- Combat Zone Suspense Provisions – Mark wrote the Internal Revenue Manual section pertaining to the appropriate suspense of audits whenever a taxpayer or his/her spouse is assigned to a combat zone (Afghanistan, Iraq, etc).
- Operational Reviews – As a Senior Program Analyst and team leader, Mark helped conduct operational reviews for the entire US – with special emphasis on the performance of IRS examination employees. He was a lead analyst for the compilation and issuance of the written reports issued at the completion of each review.
With a career of over 31 years of service, Mark retired from the IRS in January 2006 and obtained his certificate to practice as an Enrolled Agent on May 3, 2006.