Micheal Calderon is an Enrolled Agent with extensive experience in federal tax compliance, enforcement, accounting, and taxpayer representation. Before joining McCauley Law Office, Micheal spent seven years with the Internal Revenue Service, where he gained firsthand experience with the federal tax system and the procedures the IRS uses to investigate, assess, and collect tax liabilities.
Significantly, Micheal served as an Abusive Tax Avoidance Transactions (“ATAT”) Revenue Officer, a specialized role within IRS Field Collection focused on complex and sophisticated tax enforcement matters. ATAT cases frequently involve complicated financial transactions, multiple or layered business entities, trusts, partnerships, corporations, limited liability companies, and offshore entities. These matters can require extensive financial investigation to identify assets, trace income and transfers, and determine the true ownership and control of property.
As an ATAT Revenue Officer, Micheal developed substantial experience analyzing complex financial structures and utilizing the IRS’s collection and investigative tools. ATAT matters may involve administrative summonses, third-party investigations, and the analysis of nominee, alter-ego, and transferee relationships where assets or income may be held or transferred through other individuals or entities. His work in this specialized area provided Micheal with significant experience handling some of the more complicated collection and enforcement issues encountered by IRS Field Collection.
During his IRS career, Micheal also worked on civil enforcement matters and alongside IRS Criminal Investigation through joint task force initiatives involving suspected tax fraud, tax evasion, civil enforcement actions, and asset seizures. His experience provides him with an uncommon understanding of how the IRS investigates taxpayers, analyzes financial information, locates assets, and determines which collection and enforcement tools to pursue.
Prior to joining the IRS, Micheal worked for a public accounting firm, where he gained experience in tax preparation, taxpayer representation, and forensic accounting. He prepared individual and corporate tax returns and represented businesses during federal and state tax audits, including matters involving income tax, sales tax, corporate tax, and payroll tax.
Micheal also worked within the firm’s forensic accounting practice, performing detailed financial analyses in matters requiring the reconstruction and preparation of accurate financial information for court proceedings and other complex disputes. This accounting background provided a strong foundation for his subsequent work with the IRS and continues to inform his approach to complex tax controversy matters today.
At McCauley Law Office, Micheal draws upon this distinctive combination of public accounting, forensic accounting, and IRS enforcement experience to help taxpayers facing serious federal and state tax problems. Having spent years working within the IRS, Micheal understands how Revenue Officers approach collection cases, how the government evaluates a taxpayer’s financial circumstances, and the enforcement tools available when a case escalates. He now uses that knowledge and experience on behalf of taxpayers to identify potential defenses, develop resolution strategies, and help clients navigate an often complicated and intimidating tax system.
Micheal earned his Bachelor of Science degree from The Pennsylvania State University and his Master of Science degree from Saint Xavier University.