Felix N. Buxo, EA

Offer in Compromise & Complex Case Specialist

Professional Profile

Felix N. Buxo is a former Internal Revenue Service specialist with nearly 35 years of experience
in federal tax administration, including extensive work in complex collections, financial hardship
analysis, and Offer in Compromise matters.

He served 21 years as a field Revenue Officer and more than 13 years as a specialized Offer in Compromise expert. Mr. Buxo was hand-selected into a highly specialized IRS unit—comprised of approximately a dozen professionals nationwide—responsible for evaluating the most complex and policy-sensitive cases.

His work routinely involved advanced financial analysis, Effective Tax Administration determinations, and case decisions requiring independent judgment beyond standard procedural review. In matters where resolution depended on interpretation, discretion, and technical depth, Mr. Buxo was among those responsible for final evaluation.

Technical Authority & Institutional Contributions

Mr. Buxo’s experience extends beyond case evaluation into the development and refinement of IRS procedures and internal standards.

His contributions include:

– Development of procedures governing complex Offer in Compromise evaluations
– Participation in the IRS Embedded Quality Review System (EQRS), contributing to employee performance standards
– Training and mentorship of IRS personnel handling high-risk and high-dollar cases

This level of involvement reflects a comprehensive understanding of how the IRS evaluates financial hardship, compliance, and settlement eligibility at the highest levels.

Professional Approach

Prior to his IRS career, Mr. Buxo served in the United States Army as both an Infantryman and an Air Defense Artillery Officer.

His approach to case management reflects a disciplined, structured, and mission-oriented methodology, emphasizing:

– Strategic positioning aligned with IRS evaluation criteria
– Accurate and defensible financial presentation
– Anticipation of IRS review standards and decision thresholds

This combination of military discipline and IRS technical expertise informs a precise and results-
driven approach to complex tax resolution.

Client Representation Focus

Mr. Buxo now applies his institutional knowledge to representing taxpayers in complex and high-stakes IRS matters.

His work focuses on:

– Offer in Compromise preparation and negotiation
– Financial hardship analysis and case positioning
– Resolution strategy aligned with IRS decision-making standards

Having previously evaluated cases from within the IRS, Mr. Buxo brings direct insight into how cases are reviewed, assessed, and approved—allowing for informed and strategic
representation.

Professional Objective

Mr. Buxo’s objective is to apply his experience and institutional insight to ensure that taxpayer cases are presented accurately, evaluated fairly, and resolved in accordance with established IRS standards and procedures.

Summary

Mr. Buxo combines decades of IRS enforcement and specialized Offer in Compromise experience with direct involvement in the procedures and standards governing complex case evaluation.

His background reflects not only an understanding of how the system operates—but how decisions are made within it—providing clients with a level of strategic insight typically unavailable outside the IRS.