Mr. Haynes is an attorney with offices in Burke, VA, and Burtonsville, MD. Until 1981 he was a Special Agent with the IRS Criminal Investigation Division, and in 1980 was named "Criminal Investigator of the Year" by the Association of Federal Investigators. He specializes in civil and criminal tax disputes, tax collection matters, and the tax aspects of bankruptcy and divorce. He is on the Editorial Board of the Maryland Society of Accountants, and writes a series of articles for "The Freestate Accountant" on dealing with the IRS Collection Division. Many of Mr. Haynes' articles are in the Author's Row section of the tax website unclefed.com. These include articles in IRS liens, installment agreements, innocent spouse issues, offers in compromise, IRS appeals, the ability of the IRS to reach pension assets and jointly owned real estate, and using bankruptcy to discharge tax debts. Mr. Haynes has taught accounting, tax and business law as an adjunct faculty member at Towson State University and the University of Maryland. He lectures frequently to professional groups on various aspects of dealing with the IRS. He can be reached by email at [email protected].