Gary MarkowitzGary Markowitz recently completed a 34 year career with the Internal Revenue Service. From August 1983 through July 2013, working as an internal revenue agent, Gary's career was mainly spent auditing C-corporations, S-corporations, partnerships, and individual returns.
Beginning in 2001, Gary worked in the Large and Mid-Size Business unit (LMSB) and then what was called Large Business & International (LB&I). The bulk of the work was large C-corporations including multi-billion dollar consolidated businesses.
Beginning in 2010, Gary worked in the Pre-Filing and Technical Guidance unit (PFTG) as a technical advisor, heading the unit that provided guidance on net operating losses, alternative tax net operating losses, and alternative minimum tax. This guidance also included areas involving (1) Joint Committee work, (2) tentative refunds, (3) claims for refund, (4) unclaimed deductions, and (5) related statute of limitation considerations. By 2012, IRS had changed the name of the position to subject matter expert and the business unit was called an Issue Practice Group.
Currently, Gary is an enrolled agent who
(1) represents taxpayers during IRS audits,
(2) provides guidance for continuing professional education via webinars, and
(3) will be teaching the enrolled agent review course. His experience with IRS enables him to provide guidance on a wide variety of domestic income tax issues.