Michael D. Sullivan
Former IRS Revenue Officer

Michael D. Sullivan is one of the founders of Fresh Start Tax LLC. He had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large

Dollar Case Specialist. He also collaborated with the U.S. Attorney’s office in many undercover  operations. Michael received several awards for his work and dedication as a Revenue Officer. During his tenure with the IRS, he was a Certified Tax Instructor who taught out of the Atlanta Regional IRS Training Offices. He also taught out of the local
and district offices of the IRS. Mr. Sullivan trained many of the new IRS Agents.

Michael has been in private practice for the last 29 years in the field of Taxpayer Representation / Consultation for IRS tax resolution issues. He often consults with corporations and individuals, which involves a wide range of tax issues. Michael has worked many large complex cases for high net worth individuals and large corporations. Mr. Sullivan is a committed professional with dedicated involvement in the tax profession community as a frequent speaker on the South Florida circuit and also served as an officer and on the Board of the Greater South Florida Tax Council. Michael has been the program host and moderator for several Internal Revenue Service forums both in the public and professional sectors. Michael is also a member of the National Society of Accountants. Mr. Sullivan is also registered with the Department of Business and Professional Regulation and has an approved class for IRS Collection Matters for Certified Public Accountants and Attorneys. Course # 0012279 expires 11/04/2013. He also is a Certified and Registered Tax Preparer with the IRS.

Michael graduated from St. Thomas University with a B.A. in Pre-Law. He also has attended Knox Theological Seminary. Mr. Sullivan has obtained a Life Time Achievement Award for Little League Baseball and currently sits on the International Board for the Walk to Emmaus. Michael also is a proud member of the Life Work Leadership program.

Michael is very active in the various ministries of his church where he can be found leading and teaching Biblical Studies. He has been the Lay Leader for five years at the church which he now serves.

Mr. Sullivan can be heard on Grace FM, 90.3 for the Christian Business Weekly show. He is the co-host for the show on IRS Tax Issues and Problems.

He is also an avid bass fisherman, has a commercial racing license, and can be found on occasion skydiving.

Steven F. Jacob
Certified Public Accountant

Steven F. Jacob, CPA is a founder of Fresh Start Tax. His career includes over 60 years in public accounting, six years with international accounting and consulting firm, KPMG Peat Marwick.

While at KPMG he was a manager in the SALT, (State and Local Taxation), group where he handled various state tax issues including multi-state sales and unemployment tax issues. Since 1998, Steve maintained a private practice for which handled tax issues for firm clientele. He has helped clients receive tax refunds on monies lost in Ponzi schemes. He has handled numerous IRS audits and has saved clients millions of dollars through tax audits, OIC’s, and negotiations with the IRS and states. Mr. Jacob currently focuses his efforts in the area of tax consulting and IRS and state tax resolution.

Steve received his Bachelor of Arts in Accounting and a Masters of Accounting with a specialization in Tax from Florida Atlantic University. He passed the CPA exam in 1990 and is licensed as a CPA in the State of Florida. He is also a current member of the Florida Institute of Certified Public Accountants (FICPA). Steve has presented many tax seminars throughout South Florida.

Steve is a member of Christ Church United Methodist in Ft. Lauderdale. He was one of the founding board members that helped launch the Christian Community Foundation of South Florida. Steve has attended Knox Theological Seminary as an audit student and is currently on the International Advisory Committee for Walk to Emmaus. Steve served on the Christ Church School Board for 6 years and was Chairman for 2 years. He has coached youth sports at all levels through high school and continues to coach, play golf, and tennis in his spare time.

Stephen Wilkinson
Corporate Accountant

Steve brings knowledge and expertise to Fresh Start Tax, with involvement with large figure compliance cases and resolution of IRS tax issues for individual client cases. Steve has served as an Accounting Director for Alamo/National Car Rental, the third largest car rental company in North America. Responsible for $5 billion in vehicle inventory and sales, and management of a corporate accounting department. He has a strong operational background to provide management of the entire Fresh Start Tax process between staff and client issues and needs.

Steve holds a USCG captain’s license and is a member of the Florida Guides Association.

Susan Moss
Former IRS Audit Supervisor

Susan Moss began her career with the Internal Revenue Service in the Office Audit Division in 1973. As an Office Auditor she examined individual and small business tax returns. In 1978 she was promoted to Office Audit Group Manager. As a Group Manager she supervised a group of 25 IRS agents. Susan received numerous awards for accomplishments with Fraud Discovery and Awareness; Examination of Business Returns; and The Tax Shelter Audit Program.

Susan retired from the Internal Revenue Service in 1983 and for the past 26 years has worked in private practice as a tax consultant and IRS audit and collection specialist. With her practice she has worked with many accounting firms representing corporations and individuals to resolve their tax problems. Susan has been a featured speaker at various tax industry functions. Susan is married with 3 grown children and 2 grandchildren. She graduated from Florida Atlantic University with a B.A. degree and attended Arizona State University and Florida Atlantic University graduate school.

Bernard A. Singer
Board Certified Tax Attorney

Bernard A. Singer is a Board Certified Tax Lawyer and a Certified Public Accountant. Bernie is a Florida native and University of Miami Law School graduate. He has over 30 years of experience in the area of taxation as an attorney. His career includes positions with the law firm of Abrams Anton, P.A., the accounting firm of Ernst & Young, and Tax Director for Lennar Corporation (a NYSE listed national homebuilder).

Mr. Singer has been given an “AV” rating, by Martindale-Hubbell, the highest rating given to an attorney based on professional ethics and legal expertise. Bernie has handled numerous tax controversies on behalf of clients with both the IRS and various state taxing authorities.

Edward A. Vecchio
IRS and Tax Specialist

Ed began his tax and accounting career with Firley, Moran, Freer & Eassa, PC (member of the RSM McGladrey Network) in Syracuse, New York in 1989.

An IRS and Tax Specialist for FMFE for almost 60 years specializing in personal & corporate taxation, IRS representation, small business /rental property along with trusts,
estates, sales tax, and financial statements. As a co-manager he co-supervised a large tax client (52 retail stores) for 14 years. He also had his own private tax practice in Syracuse
for 21 years doing the same type of work. Ed is a member of “The National Association of Tax Professionals” and has been for 19 years. He is also a registered practitioner for the State of New York. Ed has an Associate Degree in Business from Alfred State College (New York) and an Associate Degree in Accounting from Onondaga Community College (New York).

Nadine Smith
Enrolled Agent

Nadine Smith, EA is licensed by the federal government to represent taxpayer’s before the Internal Revenue Service since 1996. She has been working in the field of taxation for over 23 years. She has had her own professional offices in Florida, New York, and Michigan. She has focused her career exclusively in representing taxpayers in tax controversies. She adamantly and aggressively represents taxpayers with tax controversies in collections, State and Federal Tax audits, and appeals to protect their rights.

Nadine is a faculty member of the National Tax Practice Institute (NTPI). NTPI is the premier representation education for attorneys, CPAs, and Enrolled Agents who are seeking instruction on how to represent taxpayer’s before the Internal Revenue Service. This is a three-year program in which graduates become a fellows. She has spent the past two years as the Chair of the NTPI planning committee whereas she selected the institute’s complete faculty and curriculum.

Nadine is a member of the National Association of Enrolled Agents whereas she has served as a member of the National Education Fund of Trustees and Past President of the Michigan Society of Enrolled Agents. She currently is serving as the Chair of the Education Committee for the Florida Society of Enrolled Agents. She is frequently invited to speak before tax professional groups such as attorneys, CPAs, and Enrolled Agents and has spoken to various groups across the country. Nadine is very involved with Make A Wish Foundation.

Nadine is also a member of the IRS Practitioner Liaison Committee.

Annmarie Cornwall
Administrative Assistant

Annmarie Cornwall serves as the Administrative Assistant of Fresh Start Tax, working to provide the firm and its clients with optimal administrative support and assistance. She has previously worked with some of the big 4 accounting firm such as KPMG and Deloitte, and has over 60 years of experience. She is very versed in the accounting field and although she doesn’t prepare tax returns, her knowledge of the administrative functions of the accounting industry is extensive.

She is an alumnus of Essex County Vocational School and has a certificate in Secretarial Administration from Florida International University.

Born in Kingston, Jamaica and raised in Orange, New Jersey, Annmarie and daughter, Krysteena, now reside in Broward County, Florida.

Francis A. Andreacchi

Former IRS Revenue Agent, Appeals Officer, Federal Tax Mediator, Gallatin Award form the U.S. Department of the Treasury

With 35 years of employment with the Internal Revenue Service, Francis A. Andreacchi has a vast amount of knowledge and experience. In 1974, he started as an Office Auditor in the Office Audit Division where he examined individual tax returns.

In 1977, he was promoted to Revenue Agent in the Field Audit Division. As a Revenue Agent, he examined high income individuals, large corporations, partnerships and trusts. In the Tax Shelter Audit Program, he specialized in the examination of complex financial transactions.

In 1982, Francis was promoted to Appeals Officer in the Appeals Division where he spent the last 60 years of his career with the IRS. As an Appeals Officer, he conducted conferences to settle cases in which taxpayers have appealed Internal Revenue Service determinations on their tax case or filed a petition in U.S. Tax Court. Francis had the authority to recommend the final disposition of the case from the government’s perspective and to prepare the final settlement.

As an Appeals Officer, he was assigned various income tax cases involving individuals, trusts, partnerships and corporations from the Examination Division. These cases involved omitted income, disallowed expenses and various penalties as substantial understatement of tax, fraud, failure to file and failure to pay. In conjunction with these cases, he had to consider innocent spouse issues raised by one of the spouses.

As an Appeals Officer, he was also assigned various collection cases from the Collection Division. Such cases included offer in compromise, installment agreements and transferor-transferee issues.

Another type of collection case assigned was the application of the Trust Fund Recovery Penalty on individuals in which the corporation did not pay the payroll taxes. In these cases, Francis was required to make a determination whether the taxpayer was the responsible person who willfully failed to pay the employment taxes and the relative litigating hazards of the taxpayer and the Internal Revenue Service.

His span of case assignment from the Collection Division included Collection Due Process for lien and levy actions. In these cases, he had to consider whether these enforcement actions were proper within the facts and circumstances of the case. Francis had to consider all other issues raised by the taxpayer on his unpaid tax liability, such as whether the liability was correct and whether any penalties should be abatement. Francis also had to consider various collection alternatives raised by the taxpayer such as installment agreements, offers in compromise and currently not collectible status.

Francis is also an IRS trained mediator. As an IRS mediator, his responsibility was to attempt to bring the Internal Revenue Service and the taxpayer to an agreement on their dispute through a conference. He was one of the first mediators to successfully mediate an offer in compromise between the IRS and the taxpayer.

Francis received many Performance Awards for his hard work in successfully resolving cases in the Appeals Division. Upon his retirement from the IRS, the United States Department of the Treasury awarded Francis the Albert Gallatin Award for his contribution to the public service.

As an Enrolled Agent, Francis is licensed by the federal government to represent taxpayers before the IRS. His 60 years as an Appeals Officer with the IRS provides him with the unique knowledge and experience to effectively represent the taxpayer before the IRS.

Lauryn Charles

Lauryn Charles with Fresh Start Tax LLC is an expert in accounting and tax return preparation. A graduate of Florida Atlantic University in Boca Raton, she has served clients in banking, financial services, lending, manufacturing, non-profit, professional services, retail, production companies, construction, real estate, and many other service related industries. She is qualified to aide small businesses in Federal and State & local government contracting opportunities.

Ms. Charles works closely with professionals in the community to reach her client’s goals. She is the President of the Better Business Network, an enterprise group of the Pompano Beach Chamber of Commerce. She is an active member of Have a Heart Charities, a non-profit serving South Florida communities in need. She is an instructor for the Small Biz Community & Economic Development Corporation where she teaches tax, accounting, business, and QuickBooks courses.

Kelly Hadlock

Kelly began her career in Banking, working both in a conventional Bank and also in a Savings & Loan institution.  After spending almost 10 years in various positions in banking, she decided to apply her banking and accounting skills to Finance Management for entrepreneurs and startup companies. 

For over 20 years, she has been Controller and Office Manager for several companies.  She is responsible for successfully implementing accounting systems, ie QuickBooks, in each of the entities that employed her. She has been involved in IRS Representation and State Tax Issues for various clients.
She graduated from Saddleback College in Mission Viejo, California with an Associative Arts Degree in Business Administration.

Kelly has lived in the South Florida area for over 20 years

Scott Szaro

Scott has worked in the field of accounting for over 25 years. He earned a Bachelor of Science in Accounting from the University of Rhode Island in 1987. He also began his career in 1987 in public accounting with Sparrow, Johnson & Ursillo, Inc. in Providence, Rhode Island where he worked in the auditing and tax departments. He gained extensive experience working for CPA firms through 1994, at which point he started his own tax accounting practice. He also pursued a CPA license, acquiring it in 1995; Scott currently holds his CPA license in the State of Rhode Island. For many years afterward, he worked in the tax departments of privately and publicly owned companies, during which time a corporate relocation brought him to Florida in 1998.

Scott has experience in bookkeeping, payroll, financial reporting, and tax preparation. He has worked in corporate, small business, and not-for-profit settings including various churches in Rhode Island and Florida. He also has experience in the tax resolution process of personal and business assessments issued to taxpayers by various states and the Internal Revenue Service.

One of Scott’s passions has always been aviation, and in 2005 he earned an MBA from Lynn University with a concentration in aviation management. He also earned a private pilot’s license in 2005 and gained additional experience in small business management for many years while managing his own flight leasing company.

Scott is married and has two grown daughters and a grandson. He likes watching and playing different sports, enjoys running, likes to travel, and often returns to New England to visit family and friends.

Mohamed Said

Coming soon..