Marcus Marcial, EA - Tax Manager

Marcus Marcial


Mr. Marcial is an experienced tax professional who has practiced as an accountant since 2008. During his career, Mr. Marcial has distinguished himself with his specialized expertise in International Taxation. While working for the IRS for seven years as an International Tax Compliance Officer, Mr. Marcial focused on international tax issues. He gained a close understanding of IRS audit procedures regarding offshore accounts and foreign income tax and offshore information reporting obligations. International tax issues handled by Mr. Marcial while working for the IRS include foreign tax credits, claims for the foreign earned income exclusion, non-resident form 1040NR examinations, international tax treaty issues, and high-income tax non-filers residing abroad.

Subsequent to the IRS, Mr. Marcial has applied the accounting and international tax experienced gained while working at the IRS to private businesses. Working as a private Tax Accountant, he prepared tax returns for expatriates and other U.S. taxpayers living abroad. Mr. Marcial currently provides advice and guidance regarding international taxation for individuals, small businesses, controlled foreign corporation disclosures, foreign bank account and offshore income generating assets and business income tax reporting (controlled and non-controlled foreign corporations), passive foreign investment companies, and tax treaty exemptions. He has extensive experience representing clients under audit with foreign income tax and information reporting issues and has gained specialized knowledge of the Offshore Voluntary Disclosure Programs which include: (OVDI, Streamlined, Delinquent return and information reporting with Penalty Abatement) is a third-year law student at Chapman University, Dale E. Fowler School of Law.

Education
B.A. Economics, Hunter College
A.S. Accounting, Mt. San Antonio College

Certification
Enrolled Agent – Enrolled agents are federally authorized tax practitioners who can provide representation for tax examination, compliance, collection, and appeals. Enrolled agents have either worked for the IRS for a minimum of five years or have passed all three parts of the Special Enrollment Exam (SEE).

Awards
Internal Revenue Service (IRS) -- Performance awards for three years.
Hunter College -- Dean's list