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Mark William Sullivan, EA
Representative Engagements on Expert Witnessing and Litigation Support
Attempt to Evade or Defeat Tax
Willful Failure to File Return
United States v. Schimel, U.S. District Court for Eastern District of Missouri. Defendants’ attorney appointed representative before IRS Collection and Criminal Investigation Division relative to payment of delinquent taxes. Case settled on stipulated payment agreement.
United States v. McDonald, U.S. District Court for Southern District of Mississippi. Engaged as defendants’ representative before IRS Examination Division to challenge the post-trial and post-incarceration assessment of additional taxes, interest and penalties in contravention to criminal judgment. Administrative appeal pending. U.S. Tax Court petitioned.
Attempt to Evade or Defeat Tax
Fraud and False Statements
United States v. Figura, U.S. District Court for Western District of Missouri. Engaged by defendant to prepare financial accounting records and income tax returns. Defendants’ attorney appointed representative before IRS Collection and Criminal Investigation Division. Issued report. Case settled on plea agreement.
United States v. Jane Doe, U.S. District Court for Eastern District of Missouri. Defendants’ attorney appointed representative before IRS Collection and Criminal Investigation Division relative to filing fraudulent income and employment tax returns. Issued summary report. Case pending. Withdrew engagement.
United States v. Davidson, U.S. District Court for Eastern District of Missouri. Retained as expert witness by defense counsel relative to bank fraud loss calculation for contested sentencing hearing. Report and testimony exhibits filed with court. Case settled on plea agreement.
Family Law
Bopp v Bopp, Saint Louis County Circuit Court. Engaged by plaintiff to determine defendants’ percentage of income attributable to delinquent income tax liability for
marital property distribution computation. Issued report and testified.
Other
United States District Court – S.D. of New York
1992, 1993 Government Witness
United States District Court – E.D. of Missouri
1994, 1995, 1996 Government Witness
Representative Work in Non-Litigation Matters
Taxpayers, their lawyers or accountants have engaged me to assist them before the IRS Examination, Small Business/ Self-Employed (Collection), and Appeals Divisions in
Arizona, California, Connecticut, Florida, Georgia, Illinois, Kansas, Kentucky, Massachusetts, Missouri, New York, New Jersey, Nevada, North Carolina, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Texas, Washington and Wisconsin re: income, employment, levy and
distraint; not-for-profit compliance, statutory and trust fund recovery penalty appeals.
Experience
January 1998 to present: Self-employed. Principal of Sullivan Consulting – Tax Controversy Group.
July 1991 to March 1996: Internal Revenue Officer, Internal Revenue Service. Manhattan District – New York, NY; Kansas/ Missouri District – Saint Louis, MO; Capitol Office – Washington, DC
Education
Bachelor of Arts Sociology, major in international relations (1991), Saint Louis University, St. Louis, MO.
Licenses
Enrolled Agent: U.S. Treasury No. 64844 (January 7, 1998)
Professional Membership
National Association of Tax Practitioners
Attorney References
Paul D’Agrosa - Wolff & D’Agrosa
Burton Shostak - Moline, Shostak and Mehan, LLC
Mardi Montello – Curtis, Heinz, Garrett & O’Keefe, P.C.
Harry Charles, MBA, JD, LLM (Tax)
John D. Stobbs, II Esq.
Steven R. Welby – Welby & Ridings, LLC
Alan Veatch – Campbell, Hornbeck, Chilcoat & Veatch, LLC
Daniel Ryan - Campbell, Hornbeck, Chilcoat & Veatch, LLC
Howard Smotkin – Stone, Leyton & Gershman
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