1. Nieves Narvaez, C.P.A
Galleria Financial Center
5065 Westheimer Rd.
Houston, Texas 77056
Ph 832-545-3812
Email: narvaezcpa@gmail.com
EDUCATION: Majors in Accounting and Marketing
University of Texas Austin, Texas
St. Edwards University Austin, Texas
EXPERIENCE:
Current Practice: Candelaria and Narvaez, PLLC, CPA Partner
Developing a Practice with Accounting and International/Cross Border focus.
Current Clients consist of Corporate clients with issues related to Repatriation,
Sub Part F, Sec 956, Permanent Establishment, 1120F delinquency and “Effec-
tively Connected Income” issues. We are also assisting our clients with U.S. Fed-
eral and State quarterly and annual tax filings.
Our client base also includes individuals with issues related to Sec. 956, delin-
quency issues related to FBARs/F-114, F- 8938s, Reasonable Cause as it re-
lates to 5471s, 5472s and Tax Treaty Positions using “Tie Breaker” rules to eval-
uate U.S. residency. We also assist our individual clients with 1040NR and 1040
filings.
Prior Experience:
Retired from IRS January 2014: Retired as Senior IRS Management Offi-
cial assigned to “National Office International Business Compliance Head-
quarters” where my responsibilities included:
1. Technical training Programs for International Examiners Nationwide.
2. Identifying, designing and executing Nationwide Compliance Projects
designed to improve international tax compliance, including 1120F pro-
jects. These Compliance Projects were designed to increase overall IRS
resource management and efficiency in the compliance efforts nationwide.
3. Participated in the re-engineering of the Multinational Examination Pro-
cesses design to increase audit efficiency and technical issue identifica-
tion. A process that included a high level of corporate consolidated finan-
cial statement analysis and designing critical financial check points to in-
crease potential tax issue identification.

2. Other Assignments at IRS
Territory Responsibility: Territory responsibility for the Supervision of In-
ternational Examination Team Managers and their Teams conducting
IRS examinations of large Multinationals. The Territory consisted of
5 states and approximately 70 International Examiners conducting approxi-
mately 110 simulatious Corporate Tax Audits. My management responsi-
bilities included execution and delivery of IRS audit objectives. Including,
but not limited to, managerial review of large and complex unagreed
issues. These reviews generally were designed to insure quality and
explore the potential for resoluation with multinational corporate taxpayers
their accounting and/or legal representatives.
Team Manager: As Team Manager my responsiblities included initiation,
execution and delievery of Multinational or Mid Market corporate tax
examinations. Responsiblities included management of the audit team,
which generally included Accountants, Attorneys, Engineers, Economists,
and often non IRS employees such as contractors, contracted to provide
technical expertise in industrial chemicals/materials, biologcial research
processes, pharmacology and software. In this capacity I managed 3 to 4
large examinations teams simulatiously; each at different stages of audit
compliation.