IRS Subject Matter Expert
Milton Pagan Milton Pagan
Senior Program Analyst,
Small Business/Self Employed Division

Milton Pagan's current assignments include Income, Ponzi/investment theft losses, Fraud, Restitution, SARS, Whistleblower Programs.

The Income Program is for SBSE/LB&I taxpayers and various tax entities. This includes individual, Corporation & flow through income, SME for Minimum Income Probes and Indirect Methods, IRM 4.10.4 Examination of Income and development of the Income modules.

The Fraud Program including coordination policies and issues with various functions. This includes FTA - Fraud Coordinators, SAR Gatekeepers. SEP, Restitution and Whiltleblowers. Fraud training includes Expert Witness for Non-SEP Agents and Criminal Tax Trial Expert Witness.

Milton Pagan is the SB/SE Technical Advisor for Net Operating Losses. This includes the Ponzi Schemes and theft losses Program. The program performs many tasks including ponzi Schemes Guidance [safe harbor, Rev Proc/ Rev Ruling], OVDI and other international issues, continuous internal stakeholder interaction [calls, emails], continuous external stakeholder interaction [calls, emails, conference meetings], continuous Counsel (HQ and local) interaction.