John Martinez retired from the Internal Revenue Service after more than  twenty six years with the U.S. Government, which included service in the U.S. Army. During his career with the IRS, John served as a Revenue Officer, Special Procedures Advisor and was later promoted to Chief Special Procedures.  John last worked as a National Program Analyst for the Collection Division and retired from his post in Washington, D. C. in 1995.  Some of his past duties included collecting unpaid income and employment taxes from individuals and businesses and securing tax returns that were not filed.

     In Special Procedures, John was responsible for advising Revenue Officers in the field on procedural and legal questions that arose in their assigned cases.  John’s duties included the approval of Federal Tax Lien filings, levies and seizures that were being pursued against taxpayers.  John also approved lien discharges and offers-in compromise submitted by taxpayers and worked on bankruptcy cases in which the IRS was a creditor.  In that capacity, he made decisions regarding the type and amount of the claim the IRS would file in a bankruptcy case and made determinations regarding the dischargeability of a taxpayer’s debt after bankruptcy.      

     In 1994, John became a Program Analyst with the Collection Division in Washington, D.C.  In that position, John developed policy and procedures that were implemented throughout the nation by Revenue Officers in the field.  One specific project John worked on was the development and roll-out of an automated discharge program that the IRS uses in bankruptcy cases. 

     After his retirement, John became an Enrolled Agent and began to represent taxpayers who have collection issues with the IRS and/or the State taxing authorities.  Since 1995, John has represented hundreds of individuals and businesses in various parts of the country regarding matters including: 

·         Representing taxpayers during collection and audit interviews.

·         Preparing federal and state Offers-in-Compromise. 

·         Defending against collection of income, payroll, sales and corporate taxes.

·         Negotiating and preparing installment agreements and tax payment plans.

·         Resolving tax liens and levies.

·         Defending against seizures of homes, businesses and other assets.

·         Providing “responsible person” defense against federal and state withholding taxes and state sales taxes.