It is difficult, if not impossible, for a novice to understand what the IRS can and cannot do. You need a professional tax attorney as well as a trained and experienced tax CPA to guide you through the mystifying maze of the Internal Revenue Code, Regulations, Revenue Rulings, cases, and the Internal Revenue Manual. You should have an Attorney-CPA represent you. Mr. Davey has been a tax attorney/CPA for over 30 years. He has defended many taxpayers before the IRS and in litigation. Those taxpayers, like you, erroneously perceived their problems to be unsolvable and insurmountable. Mr. Davey has a proven track record of assisting taxpayers and effectively asserting their rights.