The Illuminare Group, Inc. exists to assist businesses with: 1. Payroll Tax Compliance 2. Employee Benefit Compliance with the Affordable Care Act 3. Representation of those who are under I.R. S. audit for payroll or employee benefit compliance. 4. Provide compliance guidance for state sales and use tax issues. Believing that current, accurate information is critical to compliance Gary presents over 120 public workshops annually on payroll tax compliance. Gary O. Garner is an Enrolled Agent with the I.R.S. Enrolled agents, like attorneys and certified public accountants (CPAs), have unlimited practice rights. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. Learn more about enrolled agents in Treasury Department Circular 230 (PDF).