Michael L. Martin, EA, LPA Michael L. Martin is the principal of Michael Martin EA, LPA and Associates, PC. He has been involved in private tax and accounting practice since 1973 and has been the principal in his own firm since 1976. Michael L. Martin became Enrolled to Practice Before the IRS in April 1974. Previously, he had completed a degree in accounting from Ben Franklin University and was awarded his MBA degree from American University in 1975. In 2000, he completed a Certificate Program at George Mason University in Mediation and was Certified by the Virginia Courts as a Commercial Mediator. Mr. Martin is the author of numerous peer-reviewed articles published in various accounting and tax journals. He has also authored three books: two on specific tax law and one, Representing Yourself and Your Client Before the IRS, was used widely as a teaching aid. Mr. Martin has presented seminars on various tax law topics and tax representation topics throughout the U.S.  He served for several years as one of the core faculty of the National Tax Practice Institute. Mr. Martin is a founding member of the MD/DC Society of Independent Public Accountants. He has served on the national government affairs committees of both the National Association of Enrolled Agents and National Society of Accounts. He has been called to testify before several Congressional committees in those roles. In the early 1990's, Mr. Martin was instrumental in organizing Forum for Ethical Policies in Tax Administration. This group of practitioners and senior IRS officials met frequently to discuss problems both had in tax administration. As co-chair of that group, Mr. Martin served as an instructor for the IRS as well as various practitioner groups.          (202) 328-3503 DC Office      (703) 931-2752 Virginia Office          (202) 667-3710 DC Fax          (703) 931-2670 Virginia Fax