Real Estate Appraiser Specializing in Commercial Industrial Residential Income Land & Single Family Residential Properties Existing or Proposed Construction Estate & Gift Tax Conservation Easements Partial Values Fractional Interests Former Senior Appraiser United States Treasury Department IRS Large Business and International Division California General Certified Real Estate Appraiser FHA Approved

Michael F. Ford #AG002512


IRS Review with opinion of Value (ROV)

Note: The following instructional presentation frequently refers to outdated USPAP versions. IRS is infamous for not having adequate onsite data for itís appraisers. I had to provide my own copy of the 2010-2011 USPAP for the Laguna Niguel Campus Engineer Team. (Another example of data inadequacy, is that only twenty five (25) Marshall & Swift user - licenses exist throughout the country, for IRS appraisers!)

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