Michael S. Cash

Michael S. Cash

Languages Spoken: English
Modesto, California
TaxCure Rating 2 Reviews
EA at Michael Cash, EA

About Michael S. Cash

I am retired from IRS after a 35 year career as a Revenue Officer in the Collection Divisions. My final position was as one of 17 Fraud Technical Advisors nation wide who specialized in Collection related fraud issues. After retiring from IRS I worked two years for a local attorney handling tax resolution cases for clients with delinquent tax collection issues then opened my own practice. I now represent clients with Offers in Compromise, Installment Agreements, Hardship Determinations, Lien Discharges, Trust Fund Recovery Penalty Defense, Audit representation and even tax return preparation. Outside the office, I am a volunteer with the AARP Tax Aide Program as a quality reviewer of returns prepared for low income and elderly clients by other volunteers. I am a member of the National Association of Enrolled Agents, the California Society of Enrolled Agents--and Secretary of the Big Valley Chapter of CSEA and the American Society of Tax Problem Solvers.

Tax Agencies Serviced

Federal Tax Agencies

  • Internal Revenue Service

State Tax Agencies

  • California Franchise Tax Board (CA FTB)
  • California Employment Development Department (CA EDD)
  • California Department of Tax & Fee Administration (CDTFA)

Reviews

3.0

Customer Rating

2 Reviews

5
4
3
2
1
Reviewed by Karl E
Advised on Franchise Tax Issues, Tax Refund | Jul 1, 2026
Michael Cash handled my federal and California state tax returns for 2019 through 2022. None of them were ever filed. Whenever I followed up, he became rude, arrogant, and dismissive, insisting I'd get an IRS letter if there was a problem. IRS transcripts showed no filings whatsoever.

For 2022, he originally told me I'd receive several hundred dollars back from the state. When I asked him to refile, he had no documentation of any of his prior work. At one point when I requested my state return, he actually sent me someone else's tax return by mistake. I've been trying to clean this up since September of 2025 and he's been zero help the entire time. He never directly answers any question I ask him. He just points the finger at me and blames me, claiming I didn't electronically sign and send him some form — yet I never had any electronic communication with him because I always went in person and paid by personal check every year. The new filing showed I suddenly owed two hundred dollars, which with penalties has grown to nearly a thousand.

It's now 2026 and I'm still dealing with the mess. I'm now forced to seek legal representation against him and I'm filing a formal complaint with the IRS Office of Professional Responsibility to report his actions as an Enrolled Agent. I strongly encourage anyone else who has been harmed by his services to do the same.
Reviewed by John W
Advised on Tax Lien | Sep 21, 2021
I have dealt with IRS and FTB issues for many years as a result of unfiled tax returns and a very messy divorce. The result of that turmoil was over 190K owed to the IRS, with multiple tax liens.

Mr. Cash's experience was second to none in assisting me with preparing amended tax returns, which resulted in refunds of almost 20K. His personal experience working for those that collect tax-assisted in the processing of my returns. I could not be happier with Mr. Cash and highly recommend him for any tax situation, especially the most complex cases.

Problem Experience

  • Past Due Tax Return
  • Unpaid Taxes
  • Wage Garnishment
  • Tax Lien
  • Tax Penalties
  • Bank Levy
  • Tax Audit or Examination
  • Other Levies
  • Passport Issues
  • Spousal Tax Issue
  • Tax-Related Identity Theft
  • Trust Fund Recovery Penalty

  • Unpaid Taxes
  • Unfiled Tax Returns
  • Wage Garnishment
  • Tax Lien
  • Tax Penalties
  • Other Levies
  • Bank Levy
  • Tax Audit or Examination
  • Franchise Tax Issues
  • STATE OFFER IN COMPROMISE
  • REPRESENTATION IN NOTICE OF PROPOSED ASSESSMENT

  • Unpaid Taxes
  • Unfiled Tax Returns
  • Bank Levy
  • Tax Lien
  • Tax Penalties
  • Other Levies
  • Tax Audit or Examination

  • Unpaid Taxes
  • Unfiled Tax Returns
  • Wage Garnishment
  • Tax Lien
  • Tax Penalties
  • Bank Levy
  • Other Levies
  • Sales Tax Audit or Examination
  • Sales Tax

Solution Experience

  • Payment Plans
  • Individual Tax Preparation
  • Offer In Compromise
  • Currently Not Collectible
  • Levy Release or Reduction
  • Penalty Abatement
  • Amend Tax Returns
  • Innocent Spouse Relief
  • Injured Spouse Relief
  • Lien Withdrawal
  • Business Tax Preparation
  • CAP Hearing
  • CDP Hearing
  • Estate Tax Preparation
  • Lien Discharge
  • Lien Subordination
  • Other Tax Preparation
  • Tax-Related Identity Relief
  • 4180 Interview Support
  • Audit Representation
  • Partial Payment Installment Agreement
  • Bankruptcy
  • Fraud Examination Support
  • CSED Analysis
  • IRS Transcript Analysis
  • TRUST FUND RECOVERY PENALTY REPRESENTATION
  • FEDERAL UNEMPLOYMENT TAX REDUCTION

  • Installment Agreement
  • Financial Hardship
  • Individual Tax Preparation
  • Offer In Compromise
  • Levy Release or Reduction
  • Penalty Abatement
  • Amend Tax Returns
  • Audit Defense and Support
  • Bankruptcy

  • Installment Agreement
  • Financial Hardship
  • Offer In Compromise
  • Levy Release or Reduction
  • Penalty Abatement

  • Installment Agreement
  • Financial Hardship
  • Offer In Compromise
  • Levy Release or Reduction
  • Penalty Abatement
  • Tax Appeals
  • Sales Tax Preparation
  • Amend Tax Returns
  • Audit Defense and Support

Tax Types Serviced

Corporate Tax Income Tax Employment/Payroll Tax State Sales & Use Tax Estate Tax (Form 706)

Taxpayer Types Serviced

Individuals Sole Proprietor Limited Liability Companies Partnerships/Multi-Member LLC S-Corporations C-Corporations Estates Non-Profits/Charities Expatriates

Professional License & Designations

Compliant Icon

Professional Licenses

State/Federal
Enrolled Agent
Federal 6/14/2004 Active

Related Work Experience

Job Title Company Location Work Duration
Owner Michael Cash, EA Modesto, California Apr 2004 - Present
Revenue Officer & Fraud Technical Advisor Internal Revenue Service Santa Ana, California Oct 1969 - Mar 2004

Education

Educational Institution Degree Graduation Year
California State Polytechnic University, Pomona Bachelor's Degree 1969

Associations & Memberships

Associations or Memberships Position Duration
American Society of Tax Problem Solvers Member 2021 - Present
Big Valley Chapter of California Society of Enrolled Agents Chapter Secretary 2004 - Present
National Association of Enrolled Agents (NAEA) 2004 2004 - Present

Contact Information

Address

426 14th St, Suite 111
Modesto, California 95354

In Office Visits

Yes

Pricing & Payments

Free Consultation Free Quote Contact Me for Details
Paypal Method Paypal
Check Method Check
Cash Method Cash

Publications

Publication Type Publication Name Title Link
Speaking Engagement California Society of Enrolled Agents Big Valley Chapter Reading Tax Court Cases Can Be Fun N/A
Speaking Engagement Big Valley Chapter of California Society of Enrolled Agents Fraud Recognition N/A
Speaking Engagement Big Valley Chapter of California Society of Enrolled Agents A Review of Employment Tax N/A
Speaking Engagement Big Valley Chapter of California Society of Enrolled Agents Review of Collection Procedures N/A
Speaking Engagement Big Valley Chapter of California Society of Enrolled Agents Bankruptcy and Taxes N/A

Videos & Photos

Michael S. Cash photo 1 Photo
Michael S. Cash photo 2 Photo
Michael S. Cash photo 3 Photo
Michael S. Cash photo 4 Photo
Michael S. Cash photo 5 Photo

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