Agent Service

Thomas F. Gavin

Enrolled Agent

P.O. Box **** ● *138 Baltimore Pike ● Springfield, PA 19064 ● 610-***-**** ● **********@*****.*** Education

Villanova University, Villanova, PA August 1974 – May 1978 Bachelor of Science in Accountancy

Monsignor Bonner High School, Drexel Hill, PA September 1970 – June 1974 Employment

U.S. Department of Housing & Urban Development, Philadelphia, PA May 1978 – June 1981 Internal Revenue Service, Philadelphia, PA June 1981 – December 2016 Commendations

Albert Gallatin Award January 2017

Commissioner John A. Koskinen’s Commendation for 38 Years of Service January 2017

IRS Criminal Investigation Division Awards April 2014 & April 2015

Award for Direction of National Housing Fraud Program January 2000

Performance Awards (32) January 1984 – January 2017 Professional Development

May 1978 – June 1981:

Worked as a professional accountant and auditor for the U.S. Department of Housing and Urban Development.

Reviewed programs including loans, grants, and subsidies for the recovery of funds. June 1981 – January 1983:

Hired by the Internal Revenue Service as an Internal Revenue Agent.

Duties included audits of businesses and high wealth individuals, with examinations of proprietorships, corporations, S corporations, and partnerships. These assignments included full reviews of books and records, in addition to interviews of individuals, third parties, and other relevant subjects. January 1983 – June 1993:

Appointed to manage and direct 45 revenue agents in the review and correction of tax returns with abusive tax shelter investments.

Approximately 18,000 returns were reviewed, adjusted, settled, and in some cases litigated, during this period.

These efforts assisted in criminal cases against promoters, appraisers, and securities brokers.

Assisted in a local investigation to remove and convict a dozen corrupt Revenue Agents. June 1993 – January 2000:

Appointed to direct a national effort to combat housing and real estate fraud.

Managed 75 agents nationwide in the review of property transactions, subsidies, loans, books, and records. These housing programs accounted for 45% of all multi-family housing starts in the U.S. during these years.

Oversaw the recovery of funds, and coordinated with federal, state, and local law enforcement agencies for criminal investigations.

Attended local and state housing conferences as the highest representative of the U.S. Treasury Department. These conferences had between 300 and 500 industry participants each, in addition to state and local government officials.

January 2000 – December 2016:

Planned and conducted interviews and investigations of individuals, corporations, partnerships, limited liability companies, sole proprietorships, and fiduciaries, as a special enforcement agent. These investigations included prominent figures, such as politicians, professionals of prominence, and leaders of complex organizations (legal and/or illegal). These examinations produced a corrected tax liability, and established guilt for other crimes that were concurrently investigated by other cooperating agencies.

Conducted in-depth interviews with individuals, attorneys, and third party contacts to obtain leads, develop information, and establish evidence to be used in criminal cases and civil proceedings.

Coordinated with employees within the Internal Revenue Service, other government agencies, and the public sector. Contacts were also made with attorneys and accountants. Information or issues discussed were sometimes controversial and required sensitivity, and involved considerable tact, technical competence, and skillful negotiation techniques. Contacts and court appearances included the presentation of the government’s position, involving the utilization of diplomacy in presenting court testimony as a summary or fact witness.

Conducted and assisted with independent Special Enforcement Program (SEP) investigations and grand jury investigations of complex income tax returns filed by individuals, small businesses, organizations, and other entities. SEP is a specialized program directed toward the segment of the population who derives substantial income from either legal or illegal activities, and intentionally understates their tax liability. Assignments required an integrated analysis of complex accounting systems, business activities, and financing. Assignments also included grand jury cases.

As a SEP agent, assigned to instruct, review cases, provide expert testimony, participate in grand jury cases, and examine special areas of accounting and taxation. Participated as a cooperating agent in joint investigations and performed criminal and civil computations for Counsel or U.S. Attorneys, assisted with restitution calculations and enforcement, and performed any other special duties for the Department of Justice.

Gathered and researched data from a variety of sources unique to a particular trade or industry, utilizing technology to the extent necessary to conduct electronic research for the completion of investigations.

Expressed skill in applying professional knowledge of the theory, concepts, principles, and practices of accounting and auditing. Examined various tax returns that included operations of national scope. Also, demonstrated an ability to utilize investigative techniques to look beyond books and records in identifying and being alert to unusual circumstances. As a SEP agent, worked as an investigator by demonstrating an ability to use new and extraordinary forensic techniques to develop evidence.

Conducted investigations of subjects without books and records, utilizing appropriate tools, such as indirect methods, summons, subpoena, third party contacts, etc.

Worked on investigations of numerous illegal temporary labor organizations in the Philadelphia and New Jersey area, in cooperation with the Department of Labor and Assistant U.S. Attorneys.

From 2004 to 2008, led a team of eight Philadelphia Special Enforcement Agents detailed to New Jersey to combat significant tax fraud in the construction industry. This team conducted several hundred examinations and investigations along the Jersey Shore.

Demonstrated a strong sense of adaptability in both current and prior positions. As a team member of a group consisting of the special agent, the Assistant U.S. attorney, and sometimes agents from other law enforcement agencies, I had to adapt to the changing direction of cases. Such adaptability was necessary each day working as a cooperating agent, and also at times as a grand jury agent. Had 20 court appearances as a SEP agent.

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