Patrick O'Hara

About Patrick O'Hara

My firm, Tax Alternative Group, is a specialty tax firm located in Poughkeepsie, NY. We provide three types of service: Tax Preparation, Taxpayer Representation, and Strategic Tax Planning. We have been in the tax business since 1990.

We prepare taxes for individuals, small businesses, trusts, and estates. Our small business clients include sole proprietors, LLCs, partnerships, S Corporations, and C Corporations. We also file 990-N Postcard Returns for small not-for-profit organizations for a nominal charge. Although general accounting is not our service, we do assist clients with bookkeeping, cleanup, filing of sales tax returns, and correction and set-up of payroll services with third-party providers.

We specialize in representing taxpayers before the IRS and NYS Tax Department and assist with unfiled returns, representing taxpayers during audits and appeals, and negotiating payment alternatives. Only Enrolled Agents, Attorneys, and CPAs may represent taxpayers before the IRA.

We conduct strategic tax planning to meet long-term goals or address specific issues. We also help determine the tax effectiveness of estate planning.

We are a small firm focused on client relationships. As an Enrolled Agent licensed by the US Treasury with over 30 years of experience and advanced education, I am confident we will provide you with competent, professional services.

ENROLLED AGENTS

The U.S. Department of the Treasury licenses enrolled Agents to represent taxpayers before the IRS. Only Enrolled Agents, Attorneys, and CPAs have unlimited practice rights before the IRS. Enrolled Agents are licensed to practice in all 50 states, whereas Attorneys and CPAs are generally limited to practice in their licensing state.

Enrolled Agents are admitted to practice after passing a rigorous 3 part exam that covers individual taxation, taxable entities, and IRS practice and procedures. To renew the license, EAs must also complete 72 hours of continuing education every 3 years. The Enrolled Agent license came about in 1884 at the end of the Civil War under the Horse Act, where these agents were authorized to represent taxpayers who had claims against the federal government for damages during the war. In 1913, the designation was especially aligned with representation before the federal tax administration. The CPA designation did not come about until 1896. Yes, the Enrolled Agent designation predates the CPA.

TAX RESOLUTION

Tax resolution is a specialty that many tax practitioners do not offer because they do not have practice rights before the IRS, lack competency in tax practice and procedure, or find that it is not a profitable area of practice. Tax resolution is also a very emotional process that often requires more compassion and empathy than traditional practitioners provide. As a local provider, The Tax Alternative Group provides a closer relationship through the resolution process and more one-on-one contact that the larger national firms could not provide.

Much of the tax resolution we provide concerns “non-filers,” taxpayers who fail to file their returns for one reason or another—usually associated with some traumatic life event. Our goal is to get taxpayers back in compliance with their tax obligations so they can get on with their lives. We work to prepare and file returns, reduce assessments and penalties, negotiate payment plans, and, in some cases, make settlement offers for less than the full amount due.

Too many taxpayers leave their tax problems unresolved because they fear owing taxes, interest, and penalties. Unfortunately, taxpayers often lose their due process rights because they do not act within the time allowed. The Internal Revenue Code provides many remedies and options for relief, provided taxpayers are aware of and request them within the required time frame.

ARE ALL TAX PREPARERS THE SAME?

As of November 2024, the IRS reported that 841,513 tax preparers are registered to legally prepare federal tax returns. Of that number, 27,950 are attorneys, 210,039 are CPAs, and 63,559 are Enrolled Agents. The balance of tax preparers is not licensed and is not subject to IRS regulations or standards of practice.