Owner - Public Accounting Practice

Robert M. Swaim, MAcc, Enrolled Agent

Swaim & Associates

Accountants and Tax Advisors

**** **** ****** ******

Greensboro, NC 27403

Telephone: 336-***-****

Facsimile: 336-***-****

www.CarolinaTax.net

******@***********.***

Professional License

Enrolled Agent. License issued by U.S. Treasury Department to represent

any and all taxpayers (Individuals and Businesses) in all matters before

the IRS as power of attorney for taxpayers in areas such as tax return

preparation, IRS audits, IRS enforced collections, and IRS appeals.

Education:

1982 Bachelor of Science in Business Administration from East Carolina

University, Greenville, NC.

1988-1989: Took 28 semester hours in accounting at Guilford College,

Greensboro, NC.

1992 Master of Accountancy (Tax) from The University of Georgia, Athens,

GA.

Career History

02-1998 - Present:

Owner/Principal - SWAIM & ASSOCIATES, Accountants and Tax Advisors.

Atlanta, GA and Greensboro, NC. Sold the Atlanta Practice in Nov. 2009 and

moved back to my hometown of Greensboro and opened small part time

practice.

*Heavy practice in IRS controversies: audits, enforced collections,

appeals, offers in compromise, installment agreements, CNC status, liens,

and levies. Ghost writing petitions for U.S. Tax Court to be signed by

attorneys. Heavy tax law research using CCH, Lexis, Westlaw, IRS Chief

Counsel Opinions, GCM's, FSA's, Treasury regulations, Internal Revenue

Manual, and Case law from all federal courts in tax cases. Heavy face to

face contact with IRS on weekly basis. Worked closely with Exam Div. staff

and management, Collection Div. staff and management, IRS District Counsel,

Taxpayer Advocate, and IRS Appeals Officers and managers. Occasional

contact and meetings with IRS Criminal Investigation Division and the U.S.

Attorney for the Northern District of Georgia.

*Saved taxpayer $300,000 by researching Opinions of the IRS Office of Chief

Counsel and Georgia Supreme Court ruling to prove during audit that my

client was not to be taxed on hundreds of thousands of dollars of "alimony"

received from ex-husband. IRS Appeals Office ruled that we were right and

auditor was wrong. Client was not taxed. Extremely complex legal research

which resulted in an obscure piece of law on the definition of alimony that

worked to my client's advantage.

*Real estate investor client in IRS audit was denied $380,000 in business

related legal fees. I prepared a legal brief for the appeals office citing

case law, code, and regs. Appeals office overruled auditor on this issue

and every other disallowance of deductions because of my legal arguments

and presentation of the law and facts.

*Client was silent partner in two S corps, manufacturing businesses. He

was an M.D. in private practice. He was hit with $70K in TFRP for S corp's

unpaid employment taxes. I filed an appeals and argued the code and regs.

that say only an officer who has control and power over operations can be

held responsible. I was able to prove my client was not a responsible

party with evidence that he had no control over the business or the

checkbook. Defeated IRS collection division with law and facts.

*Tax Prep for Individuals, sole props, LLC's/Partnerships, S corps, C

corps. Approximately 400-500 clients.

*Took firm from gross revenue of $56K in first year to over $800K in the

sixth year.

*Supervised 4 CPA's and EA' plus 2 FT assistants, and 2-4 PT clerical

staff.

*Federal income tax issues for real estate investors/ professionals. PAL

Rules, Sec. 469, Sec. 1031, Uniform Capitalization rules, and Installment

sales.

11-1994 to 12-1997

Fleet Finance, Corporate Headquarters, Atlanta, GA

Senior Tax Accountant. Preparation of Multi-State Corporate income tax

returns for 23 states. Preparation of City and County business tax returns

(Gross Receipts tax). Preparation of "Foreign Corporation" state tax

returns for multiple states. Preparation of annual Reports to state

insurance commissioners also.

02-1993 to 10-1994

Berman & Associates, CPA's, Atlanta, GA

Staff tax accountant. Preparation of returns for high net worth

individuals, Estates and Trusts.

8- 1991 to 12-1992

Accounting Instructor - The University of Georgia, J.M. Tull School of

Accounting.

Taught the first two accounting principles courses. Average class size 50-

60, mostly sophomores and juniors.

11-1984 to 08-1991

VOLVO TRUCK Corp. North American HQ - Greensboro, NC.

Corporate Accountant. General ledger maintenance and reconciliations.

Accounting for long term debt and intra-company debt. Month end account

reconciliations. Accounting for warranty expense accruals. Accounting for

cash advances to employees.

Material Control Analyst. Managing aftermarket inventory in regional

warehouses. Redistribution of inventory. Ordering Inventory. Supervised

3 material control planners and their inventory responsibilities.

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