SUMMARY OF QUALIFICATIONS Overview-For more than 19 years I have been solving major Federal, State and Local Tax Compliance issues at the senior level. I have done this in the areas of Compliance and Planning, Preparation-review, Research and Audit. My main expertise is in Federal and State compliance in addition to a heavy emphasis in Tax accounting. Areas of expertise Tax Compliance & Planning including international (Forms 1118, 5471, 5472, Subpart F, earnings & profits), federal (Forms 1120 & 1065), state income & franchise (separate company, combined & unitary returns), excise (Form 720) state planning (location, separate vs. combined), and excise planning (position holder rule, avoidance of double taxation). Tax Provision Preparation & Review to ascertaining the adequacy of reserves including applying FIN 48/740 - 10 for current and future income taxes on a quarterly/annual basis and to review tax accounts for compliance with FAS 109/740. This accounting pronouncement requires entities to record income tax expense for domestic, foreign, state and local income. Tax Research including using a structured manner, do thorough research, prepare careful interpretation of the tax authority, application of tax authority to client's facts, and clear communication of the research analysis: conclusions delivered in the following format: 1.) a brief introduction, summary of the facts, list of the issues, and conclusion 2.) supporting analysis, 3.) recommended actions. Tax Audit (federal, state & local) including interfacing with auditors, preparing/reviewing responses to IDRs, preparation of protests against findings of auditors, preparation of ruling requests, and working with appellate conferees and outside counsel. Tax Utility Implementation & Administration including tax compliance software OneSource RS duties such as roll-over and creating entities in addition to consolidating processes such as consolidations, combine and parent returns. Tax Stream Provision Software including annual and quarterly reporting .Tax Stream Tax Provision implementation in addition to streamlining for GAAP financial statement and audit sign-off. Responsibility for SOX controls and procedures related to both.

Highlights:

• Accounting
• Management
• GAAP
• Generally accepted accounting principles
• Compliance
• Consulting
• Documentation
• Manufacturing
• Pharmaceutical
• Pharmaceutical Industry
• tax