Former Missouri congressman Billy Long, tapped by President-elect Donald Trump to head the Internal Revenue Service, is promoting a tax credential that experts say is virtually meaningless — and earned after just three days of training.
Long, who once advocated abolishing the IRS altogether, proudly lists “CTBA” — certified tax and business advisor — after his name on social media. His profile urges followers to contact him to “save 40% on your taxes.” But according to tax professionals, the designation isn’t recognized in the field.
The credential is offered by Excel Empire, a small Florida company founded just two years ago. The program’s requirements? Attendance at a single three-day seminar — a stark contrast to the years of study and rigorous exams required for certified public accountants (CPAs) or enrolled agents. Excel Empire has charged as much as $30,000 for the course; its next session is advertised at $4,997.
Matthew Pearson, one of the firm’s founders, has admitted that only about 135 people nationwide hold the CTBA title. Nina Olson, former national taxpayer advocate at the IRS, warned that such titles can mislead consumers. “It could just be that you’ve taken a very short course, paid a large fee, and that gives you the ability to put some initials after your name,” she said.
Critics note that Long’s résumé bears little resemblance to that of past IRS commissioners, who typically bring deep expertise in tax policy and government administration. Before his 12 years in Congress, Long worked as a real estate agent and auctioneer. More recently, he has marketed the pandemic-era Employee Retention Credit for two companies — a lucrative tax break worth up to $28,000 per employee.
That credit has been plagued by abuse and fraud, landing on the IRS’s “worst of the worst” tax scams list. Aggressive promoters have pushed ineligible businesses to file questionable claims, prompting Senate Democrats to open an investigation. While there’s no evidence Long or the firms he worked with broke the law, his involvement raises concerns about his approach to tax enforcement.
In podcasts, Long has joked about convincing business owners to claim millions in credits — sometimes against their CPAs’ advice. “This auctioneer, real estate broker, former congressman told me I’m going to get $1.2 million back,” he recalled a client saying. According to Long, the firms he worked with never had a claim denied.
If confirmed, Long would oversee an agency Trump has vowed to rein in. Republicans have pledged to slash billions from IRS modernization and enforcement efforts passed under the Biden administration. Long’s past proposals included scrapping the IRS entirely and replacing it with a national sales tax.
Excel Empire markets itself as a more aggressive alternative to traditional accountants, claiming CPAs focus too much on compliance and not enough on cutting clients’ tax bills. Its chief tax planner, Edward Lyon — whose Ohio law license was suspended in 2005 and never reinstated — boasts of teaching “proactive” tax strategies, including using swimming pools and sports cars as potential write-offs. Experts warn such tactics may crumble under IRS audits.
As Long awaits Senate confirmation, questions swirl about whether someone with a three-day seminar credential — and a track record of promoting controversial tax schemes — should be entrusted with running the nation’s tax collection agency.
Because if approved, Billy Long won’t just be selling tax advice. He’ll be in charge of enforcing it.
