ABOUT
Michael E. Kelly is the founding member of MK and Associates, LLC. He graduated from Hampton University in Hampton, Virginia in 1987, and has been in the taxation industry since 1985 when he started his IRS career as a summer intern. During his time in the IRS, he has been involved with every aspect of the IRS functions. This would include the following:
- Conducting tax examinations of individual and corporate income tax returns.
- Conducting tax examination of partnership returns.
- Working with the Criminal Investigation Division on various cases.
- Served 5 years in the Internal Revenue Service Quality Review Staff (reviewed the examinations of other IRS agents to ensure technical accuracy).
- Served on an IRS National Task Force on Internet Taxation and co-authored
- National Technical Memorandums relating to IRC Section 263(A).
- Served on a National Panel to revise the Quality Measurement Standards for IRS examinations.
- Worked with the Collection Division on various projects.
- Worked with District management to determine tax returns worthy of examination.
In addition to this, Michael served in the International Assignment Services practice for both Arthur Andersen and Deloitte. In these Big 4 Firms, Michael was responsible for the preparation of tax returns for United States expatriates and Foreign Nationals coming into the United States. Michael closely worked with the client to develop taxation strategies to minimize the effect of double taxation of both Foreign and United States taxing authorities. One of the specialties practiced was the allocation of income between various countries and states as well as the reduction of the tax burden via the review of International Tax Treaties with various countries.
Finally, Michael also served as the manager of Payroll Tax Operations for a National payroll service company. His responsibilities included; preparation and review of Federal and State employment tax returns, review of International tax treaties for Foreign Nationals working in the United States and representing clients in relation to Federal and State payroll tax matters. Michael has acquired his certification as a Certified Public Accountant, QuickBooks ProAdvisor, and is affiliated with The Georgia State CPA Society.