What Daniel handles
Tax resolution
Penalty notices, back taxes and unfiled returns with the IRS and FTB. Direct representation, penalty relief requests, closing dormant entities.
Tax planning
Business owners and high-income households: entity structure, estimated tax, retirement planning.
ITIN and international filing
First Source is an IRS Certified Acceptance Agent. No need to mail your original passport.
Life & health
Obamacare, Medicare and life insurance, as a complement to your tax plan.
Recent work
Dormant LLC, years of unfiled returns
An LLC formed in 2020, never operated, never filed. In 2026 the client received a stack of IRS and FTB penalty notices.
Represented the client before both agencies and closed the entity.
California tax waived in full. IRS tax and penalties abated in full.
Marketplace subsidy repayment
Income came in higher than estimated at enrollment, and the client faced a large repayment of premium subsidies.
Tax planning: moved income into retirement accounts such as an IRA and into eligible deductions.
Repayment avoided.
Late-filing penalty at the 25% maximum
The client filed late and was assessed the maximum filing penalty.
With authorization to represent the client (Form 2848), requested a waiver directly from the IRS.
Full filing penalty waived.
Anonymized. Every case turns on its own facts. Results vary.
How Daniel looks at a file
They start with a decision somewhere else: an LLC formed and forgotten, income estimated wrong when buying insurance, a deadline missed. Daniel works across tax, insurance and retirement planning, so he sees the thread that connects them and fixes the cause instead of answering each notice one by one.
Background
Daniel started preparing taxes in 2014 (CTEC), began working in life and health insurance in 2015, and became an IRS Enrolled Agent in 2018. He is also a real estate broker (DRE #02013153) and a notary public. His team at First Source is young and growing, and shares one conviction: in tax and finance, expertise shows in results, not in age.
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