About

Michael Rude, Enrolled Agent
NAEA member
CSEA member
CSTC member
NATP member
CSEA Palomar Board of Directors
EA # 105315

Professional Profile

 Michael Rude is a licensed Enrolled Agent (EA), who represents clients throughout the United States. Michael retired from a distinguished 30-year career with the Internal Revenue Service in 2011.  He has been representing clients since August 2012 and with a total of 35+ years’ experience in tax matters, has the expertise to address any tax matter. Michael specializes in client representation services before IRS Collections and Exam divisions and all state tax authorities.  Michael is also available for consultation services to other tax professionals.

Professional Accomplishments

Member

  1. Member National Association of Enrolled Agents (NAEA)
  2. Member California Society of Enrolled Agents (CSEA)
  3. Member California Society of Tax Consultants (CSTC)
  4. Member National Association of Tax Professionals (NATP)
  5. Board of Directors, CSEA-Palomar Chapter

Areas of Expertise

  1. Offer-in-Compromise
  2. Levy releases and modifications
  3. Negotiating Installment Agreements
  4. Currently Not Collectible (CNC) determinations
  5. Trust Fund Recovery Penalty investigations and appeals
  6. Penalty abatements
  7. Payroll tax (941, 940) problems
  8. Substitute for Return (SFR) adjustments
  9. Collection Due Process (CDP) appeals
  10. Applications for Certificate of Subordination of Federal Tax Lien
  11. Applications for Certificate of Discharge of Federal Tax Lien
  12. Release of seized assets
  13. Audit representation

Author

  1. NerdWallet advisor and article contributor.
  2. Online blog and tax related articles.
  3. IRS: Authored ATAT portion of GS-13 Revenue Officer Training Guide; edited nominee and transferee portion of Advanced Technical Training for GS-13 ROs; authored text for & participated in video on Injunctive Relief- nationwide CPE; wrote article on Jeopardy levies for IRS Technical Digest; wrote article on Summons techniques for IRS Technical Digest

Instructor Experience – IRS

  1. Lead instructor for inaugural Revenue Officer grade 13 training
  2. Instructor for all phases of Revenue Officer training including Advanced Training
  3. National instructor on nominee & fraudulent transferee issues
  4. National instructor on injunctive relief
  5. Continuing Professional Education (CPE) instructor
  6. Instructor at local level on suits and abusive trusts

Professional Awards – IRS

  1. High Quality Step Increase awards: 11/1991, 7/2000, 6/2003, 7/2005.
  2. Superior Performance Awards: 1/1990, 1/1991, 7/1995, 9/1996, 8/1997, 8/1998, 8/1999, 8/2001, 9/2002, 8/2003, 9/2004, 9/2005, 9/2006, 11/2008, 11/2009, 11/2010, 12/2011.
  3. Performance Management Recognition System (PMRS) awards: 10/1992, 10/1993.
  4. Special Act Awards: 12/1986, 10/1987, 6/1989, 5/2002, 5/2004, 3/2006.
  5. Manager Awards: 2/2002, 7/2005, 9/2007.
  6. Profiled in Connection Newsletter Vol. 3 Issue 10 June 2005
  7. Nominee for Michael Dillon Revenue Officer of the Year Award 2005 in Area 7
  8. Recipient of the Michael Dillon Revenue Officer of the Year Award 2006
  9. SBSE Commissioner’s Award as IPT team member 9/2009
  10. Albert Gallatin Award 12/2011 commemorating 30 years of government service
  11. (35 performance awards in 30-year career)

Former positions in IRS

  • Tax Auditor
  • Revenue Officer
  • Collection Division Staff Assistant
  • Supervisory Revenue Officer
  • Chief Insolvency (Bankruptcy Units)
  • Collections Analyst
  • Senior Program Analyst

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Tax Representation Services
Michael Rude, Enrolled Agent
217 Civic Center Drive, Suite 4
Vista, CA 92084
(760) 468-3506