To Whom It May Concern:
We wish to express our thanks to Ray Gaynor and Patrick Sheehan and Associates for the superb job they did helping us with our tax situation. When we talked with Ray, he quickly understood our situation and options, explained them to us in language we could understand, and laid out a course of action. Over several months he managed all contact with the IRS, negotiated a fair settlement, and handled unforeseen issues that came up. We are completely satisfied with the result and would recommend him to anyone seeking solutions with IRS issues.