But tax experts told ProPublica that they have never heard of CTBA as a credential in the tax profession. The designation is offered by a small Florida firm, Excel Empire, which was established just two years ago and only requires attendance at a three-day seminar. That is in stark contrast to the 150 credit hours and the rigorous exams required to become a certified public accountant, a standard certification for tax accountants.
In most tax cases, only lawyers, CPAs and enrolled agents — federally authorized tax practitioners — can represent taxpayers at the IRS.
“The cost of relying on tax advice from somebody that is solely focused on minimizing the tax liabilities that you have — as opposed to somebody that’s focused on both minimizing the tax liabilities and complying with the tax law — can be extraordinarily high if you are found to be in violation of the standards,” said Nathan Goldman, an associate professor of accounting at North Carolina State University.
Excel Empire’s three-day certification course has been advertised for as much as $30,000; its upcoming session is advertised at $4,997. Matthew Pearson, one of its founders, said this summer in a podcast that about 135 people have earned the CTBA designation, which the firm designed to help people without tax backgrounds to become advisors.
Nina Olson, a prominent taxpayer advocate, said that the modern tax industry has seen “a proliferation of different groups and entities that are providing tax advice” and that consumers have no way of knowing who is competent.
“It could just be that you’ve taken a very short course, and paid a large fee for that course, and that gives you the ability to put some initials after your name,” said Olson, who served as the IRS’ national taxpayer advocate from 2001 to 2019. She is now executive director of the Center for Taxpayer Rights, a Washington-based nonprofit that promotes fairness and access to justice in tax systems.
Tax experts said that Long’s years of experience as a real estate agent and as an auctioneer — before spending a dozen years in Congress — pales next to the deep experience in tax policy or management of the people who have held the job. For instance, the current IRS commissioner, Danny Werfel, previously served as acting IRS commissioner and held leadership roles at the Office of Management and Budget. He also worked in the private sector as a managing director at Boston Consulting Group.
Long’s experience in the tax world has been more narrowly focused. In the two years since he left Congress, he worked to bring in customers for at least two firms that marketed the employee retention credit — a pandemic-era benefit designed to support businesses that kept workers despite revenue losses or disruptions caused by COVID-19.
The credit also attracted fraud, eventually landing on the IRS’ “worst of the worst” list for tax scams. Two Democrats on the Senate Finance Committee on Wednesday announced an investigation into the firms, noting Long had neither a “background in tax preparation nor any credential as a licensed accountant, attorney or enrolled agent.”
Worth up to $28,000 per employee, the credit was available for the 2020 and 2021 tax years and has been widely used by both for-profit companies and nonprofit organizations across the country. However, the IRS raised significant concerns about aggressive promoters pushing ineligible businesses to file questionable claims. Red flags included inflated payroll numbers, claims for all quarters without proper eligibility or citing minor government orders that did not directly impact business operations.
The IRS says it has recovered over $1 billion from businesses that voluntarily reported improper claims. And it has launched hundreds of criminal investigations to try to recoup what it says could be billions of dollars more.
In a prepared statement in November, Werfel said businesses should review their claims and see if they were misled by firms marketing the tax credit.
“They should listen to trusted tax professionals, not promoters,” he said.
In a 2023 podcast discussing his work for the two firms, Long joked that he had a hat bearing the name of the credit glued to his head. He said his work marketing the tax credit had caused some clients to question their CPAs’ advice.
“Hey, this auctioneer, real estate broker, former congressman told me I’m going to get $1.2 million back,” he said. “Uh, you’re my CPA. Why didn’t you tell me that?” And he said the response of CPAs would be: “That’s a joke. That’s a fake deal. That’s not true. You’re going to have to pay all that money back. You’ll get audited.”
But he said the firms he worked for had never seen the IRS turn down one of their claims.
There is no evidence that either Excel Empire, Long or the firms that he worked for — Lifetime Advisors of Hudson, Wisconsin, and Commerce Terrace Consulting of Springfield, Missouri — engaged in wrongdoing. In the same 2023 podcast, Long emphasized he and his colleagues had helped only taxpayers who were entitled to the benefit.
Neither Long, Lifetime Advisors nor Commerce Terrace Consulting responded to requests for comment.
If Long is confirmed and succeeds Werfel, he’ll have the power to influence how Americans pay their taxes and how the federal government collects revenue. Trump has promised to end IRS “overstepping,” while Republicans have said that they would slash billions of dollars in funding passed under the Biden administration to modernize the IRS and enhance tax enforcement.
The IRS and the Trump transition team did not respond to requests for comment.
During his time representing Southwest Missouri in Congress, Long pursued legislation to abolish the IRS and establish a national sales tax. Billionaire Elon Musk, a Trump advisor, recently asked on X if the agency’s budget should be “deleted.”
Like Long, members of Excel Empire suggest that accountants don’t feel it is their role to save their clients money because they prioritize compliance over planning and are too busy during tax season to discuss strategies. The company’s website claims the firm has saved taxpayers hundreds of millions of dollars.
Edward Lyon, who is listed on Excel Empire’s website as chief tax planner and tax attorney, writes on his personal website that the seven most expensive words in the English language are “My CPA takes care of my taxes.”
Lyon elaborated on a podcast last year, noting that accountants “generally are rule followers,” but when it comes to lawyers, “we are trained to understand the rules but we’re trained to stretch the rules and bend the rules and poke at the rules and do an end run around the rules. It's a much more proactive focus.” Still, he has consistently emphasized that his company acts “legally, ethically and morally.”
The company’s co-founder, Pearson, once described Lyon on a podcast as the “preeminent proactive tax attorney in the country.” Lyon and Pearson declined to comment.
The Ohio Supreme Court suspended Lyon’s law license in 2005 for failing to meet registration and fee requirements on time, and he hasn’t regained it. He also does not appear to be registered with the Securities and Exchange Commission as an investment advisor.
Despite this, Lyon says he has trained tens of thousands of tax and finance professionals. As the author of several books and a column, he claims to be one of the country’s most widely read tax strategists and commands speaking fees of $15,000 and first-class travel arrangements.
Lyon has also developed several tax certification programs. On the Excel Empire website, some officers, including Pearson, use a title created by Lyon: tax master.
Appearing on another podcast, Lyon discussed how small businesses can be used as tax shelters. As an example, he asked the host, Heather Wagenhals — who also carries the CTBA title — if she had a swimming pool at her home, where she records her show.
“I do,” Wagenhals said. “That’s why I picked this one.”
Lyon responded: “All right, so I’m gonna rock your world in five words, ready? On-premises employee athletic facility.”
“Oh my God!” Wagenhals said.
Lyon added: “It’s really there in the tax code, and nobody’s told you that.”
In another podcast, Pearson brags about firing an accountant who balked at his request for advice about how to use a new Corvette “to keep from paying taxes.”
Olson said that attitude was disturbing and that simplistic answers can create problems for taxpayers in IRS audits and in the courts. “A swimming pool in someone’s home, even if employees are working in the home and using it, still would require the court to look at the percentage of employee use versus personal use — and they would look really closely at that,” she said.
