I have been certified by the Internal Revenue Service as an Enrolled Agent. An Enrolled Agent can represent taxpayers before all administrative levels of the Internal Revenue Service

To become an Enrolled Agent, it was necessary to pass a four-part, 11-hour test given annually by the IRS. The test covers taxation issues for individuals, businesses, partnerships, corporations, estates, trusts, and non-profit organizations. The test also covers IRS regulations, procedures, and collections.

I hold a bachelor's degree in economics from Harvard University, and a master's and Ph.D. degree in mathematics education from the University of Chicago. I am a member of the National Association of Enrolled Agents and the California Society of Enrolled Agents. I have recently been elected to the Board of Directors of the North Bay Chapter of the California Society of Enrolled Agents. www.northbayea.com

I am a former junior high, high school, and mathmatics college teacher. I moved to the Mendocino Coast in 1996 from Normal, Illinois, where I was a professor of mathematics education at Illinois State University. I began my practice here in 1997. I am married to Rebecca Deerwater, owner of Racines, and I have two daughters, Lilly Deerwater and Raina Deeerwater. www.racinesfortbragg.com