Michael De Luz, MBA, MA, EA
Three decades in tax and finance, built around one question: what does this transaction actually cost you?
Why an Enrolled Agent
Michael De Luz, MBA, MA, EA
Founder, 1031 ROADMAP™
Enrolled Agent — admitted to practice before the IRS
An Enrolled Agent is credentialed directly by the U.S. Department of the Treasury and authorized to represent taxpayers before the Internal Revenue Service in all fifty states. It is the only federally licensed tax practitioner designation.
Michael De Luz has practiced in tax and finance for three decades. Exchange work is not a seasonal add-on here — it is the practice.
The broker sells the property. The attorney drafts the documents. Someone has to run the number.
Credentials & scope of practice
- Enrolled Agent — credentialed by the U.S. Department of the Treasury, admitted to practice before the IRS in all fifty states
- Thirty years of practice in tax and finance; Section 1031 is the focus, not a seasonal add-on
- Preparation of Form 8824 and ongoing California Form 3840 filings for as long as the gain remains deferred
- Independent of brokers, lenders and qualified intermediaries — no referral fees, no product to sell
- Fees quoted in writing before work begins, never contingent on your tax result (Circular 230)
What we do, and what we deliberately do not
- Determine whether the property, holding period and entity structure qualify
- Model the tax across multiple scenarios before you list
- Quantify the debt on the property being sold, then set the debt and equity targets required for full deferral — in writing
- Apply the identification rules inside the 45-day window
- Prepare Form 8824 and compute carryover and excess basis correctly
- Maintain basis and California Form 3840 filings for as long as the gain is deferred
- Recommend or evaluate replacement properties
- Offer investment advice or securities
- Hold exchange funds — that is the qualified intermediary’s role
- Quote a fee before understanding the transaction
- Bill hourly
- Tie fees to your tax result — prohibited under Circular 230
Practicing in tax and finance
Enrolled Agent status is a federal credential
The focus of the practice, not a seasonal add-on
Start With the Number
Before you list, before you sign, before the clock starts — find out what is actually at stake.
or call (888) 791-1031
This is general information only, not tax advice. Consult a qualified tax professional — including an Enrolled Agent — for guidance specific to your situation. Read the full disclaimer.