Business owner Hurricane and Tornado survivor and IRS audit survivor with a very long history of dealing with IRS errata in our issues. Formerly ignorant of accounting and tax principles and now, forced to become a forever student participating in accounting and business managment after finding others in the accounting field were "unable to defend their numbers" when faced with IRS agression. Now we maintain our bookkeeping and our accounting and request higher level help with more difficult questions. Sadly much more experienced with IRS appeals than any citizen should be. But WINNING pretty much every time.