Born in Coral Gables, Florida, Herb’s career started with two years in public accounting at the international CPA firm Harris, Kerr Forster. Afterward, he worked as a Revenue Agent for the IRS and started in the Small Business Division. He audited “C” and “S” corporations and Schedule Cs. He also acted as an acting group manager. After six years, he joined the Appeals Division as an Appeals Officer. He worked on hundreds of cases such as those involving individual income taxes, “S” and “C” corporation tax issues, whether the trust fund recovery penalty applied to various individuals, claims for refunds, whether a civil fraud or accuracy penalty applied to a tax understatement, unreasonable compensation from a corporation, whether a preparer penalty is used against a tax return preparer, under-reported income, whether a sale of an asset is as a capital gain versus ordinary income, charitable contribution valuations, distributions exceeding basis in an “S” corporation.

Herb Cantor
Former Appeals Officer, IRS Revenue Agent