Professional Experience:

1980 to Present.  Founder and manager of Garcia & Cuadra, P.A., a professional independent accounting and tax practice firm providing computerized tax and accounting services to businesses, individuals, and fiduciaries, with emphasis on taxpayer representation services before the federal and state taxing authorities, including examinations, collection, and appeal cases.  Preparation and review of unaudited financial statements, continuous financial consultation, tax planning and managerial guidance for the clients in various phases of business and personal activities.  Extensive experience in taxpayer representation before the federal and state taxing authorities, and in forensic accounting matters before Florida state courts.  Former tax manager of a mid size Florida CPA firm.

1968 to 1980.  Employed in managerial and accounting positions in various private industries, including manufacturing, wholesale and distribution, insurance, and importation businesses, rising through the ranks from bookkeeper to corporate financial comptroller.

Credentials and Education:

• Bachelors of Science degree, accounting major, at Rutgers University, Newark, New Jersey; graduated in 1977.
• Enrolled Agent (U.S. Treasury License to Practice Before the IRS) since 1981.
• Graduate Fellow of the National Tax Practice Institute (NTPI) at Arlington, VA (Taxpayer Representation Specialty Certification obtained in 1997).
• Have met or exceeded National Association of Enrolled Agents continuing professional education requirements (30 credit hours per year), 1981 to present.
• Notary Public in and for the State of Florida.
• Sat for the Special Bar Examination to practice before the U.S. Tax Court in 2004.
• Fluent in Spanish
• Possess paralegal training
• Certified Fraud Examiner.

Memberships and Honors:

• Regular member of the National Association of Enrolled Agents (NAEA), 1991 to present
• Fellow of the National Tax Practice Institute (NTPI).
• Regular member of the Florida Society of Enrolled Agents (FSEA), 1991 to present
• Regular member of the FSEA Suncoast Chapter

Board of Directors, 1997 to 1999

Vice-President, 2000 to 2001

President-Elect, 2001 to 2002

Chapter President, 2002 to 2003

• Regular member of the American Society of Notaries
• Member of the Association of Certified Fraud Examiners
• Presenting speaker to Florida Society of Enrolled Agents 2003 State Convention
• Graduated in top 40% of the class at Rutgers University, Evening Division (made it to Dean’s List in 1976-1977)
• Passed all parts of the IRS Special Enrollment Exam on first sitting, achievement within top 35% in the U.S.A. that year (received letter of commendation from IRS District Director that year)

REFERENCES:  Available upon request.