Jeffrey Silverhorn

At the end of 2021, I retired from the IRS after 39 years of civil service. I began my career as a Revenue Officer (RO). As part of my training, I worked in the Taxpayer Advocate Service (TAS). I also served as the primary Bankruptcy (BK) Advisor. I was deemed an expert witness for the Gov’t in the event the BK court needed further explanation regarding all chapters (7, 9, 11, 12, & 13). I also worked Decedent Estate accounts. I was also assigned as an Employment Tax Examiner (ETE) wherein I reviewed the classification of workers. I prepared a narrative/brief citing the basis for my decision.
• In August 1997, I was promoted as the first full time IRS Appeals Settlement Officer (SO) for the OKC officer. This is the position where I gained the most valuable training and experience on how to properly settle cases and keep it out of tax court. I handled all collection type issues including the high-profile collection due process (CDP) program. Under CDP, the taxpayer can dispute the underlying liability, or request a less intrusive collection alternative to the proposed levy action. Such alternatives might include submitting an offer in compromise (OIC) or request an installment agreement (IA) to pay the balance due. If applicable, the account may qualify as currently not collectible (CNC). I set up numerous types of IA's and also recommended many OIC's be accepted based on the current financial situations. I also eliminated exorbitant penalties and interest if reasonable cause was established.

If the IRS files a Notice of Federal Tax Lien (NFTL), it can have an impact on your credit. The NFTL can be withdrawn if criteria as described under Internal Revenue Code (IRC) section 6323(j) can be met. I can also assist you with subordination and/or discharge of the NFTL.

In Appeals, I was considered a Subject Matter Expert with respect to trust fund recovery penalty (TFRP) cases. I wrote training material and also taught many courses throughout my IRS career.