Michael Cash, EA, was a Revenue Officer with the IRS for 35 years before retiring. For his last two years, he was one of 16 Revenue Officers nationwide who were fraud technical advisors whose specialty was to provide guidance to IRS collection employees in the development of fraud case referrals to IRS Criminal Investigation. Since retiring he has been an enrolled agent with a practice in Modesto, California representing clients with tax delinquency issues. He is a member of the National Association of Enrolled Agents and the California Society of Enrolled Agents and is secretary of the Big Valley Chapter of CSEA.