Mike is a 1988 graduate of Merrimack College, North Andover MA (magna cum laude) with a BS/BA in Finance. He worked in corporate finance until 1991 when he joined IRS as a Revenue Officer (RO). He was an RO in NH until 1998 when he joined the Independent Office of Appeals in Boston as a Settlement Officer (SO) to begin working the recently enacted Collection Due Process (CDP) workstream. In 2012 he became an Area then eventually an Executive Technical Advisor to the Director with oversight responsibility for national Collection Appeals programs. As of September 2023, Mike is a Tax Law Specialist with a focus on legal trends in collection work. 

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