About - Allen Powell Sr,

Allen has served in various important roles in the IRS Collection Division and Appeals Division: As a Revenue Officer, he worked with taxpayers to resolve their tax liabilities through installment agreements, unable to pay determinations (hardship), offers in compromise and various other means. In this position, he learned and became proficient in determining the ability to pay using the financial statement. This financial statement is the basis of the majority of the collection tools used by the IRS, such as the installment agreement, offer in compromise and currently not collectible (hardship).

Additionally, Allen worked with businesses regarding payroll (employment) taxes, federal unemployment taxes, corporate taxes, excise taxes and the trust fund recovery penalty.

As an Offer in Compromise Specialist, he investigated, assisted and made recommendations regarding offer in compromises of individuals and businesses. In this capacity, Allen became known as a negotiation specialist and an expert in offer acceptance guidelines.

As an Appeal Settlement Officer, he reviewed and made decisions regarding offer in compromise rejection appeals, installment agreement rejection appeals, trust fund recovery penalty appeals, CAP appeals and Equivalent Due Process Hearings. Allen also officiated in Collection Due Process Hearings (CDP) held in the Appeals Division. There, he made determinations regarding Levy and Lien enforcement decisions from the Collection Division. Collection alternatives were considered in the CDP hearing and if the alternative was viable, it was initiated and completed.