January 26, 2013 "IRS Investigations and Practices Subcommittee Report: Penalty Abatement Procedures & Identity Theft Pilot Program" Related Attorney Michael A. Villa, Jr. View Bio Michael A. Villa, Jr., "IRS Investigations and Practices Subcommittee Report: Penalty Abatement Procedures & Identity Theft Pilot Program" ABA Section of Taxation 2013 Midyear Meeting Orlando, FL