Grand Valley State University Grand Rapids, Michigan M.S., Taxation, with distinction, 1992, Graduate Tax Research Assistant
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1 ContactInformation Direct: 616/ Fax: 616/ Assistants: Barb Allen Kathleen Cronin Judy Peterman Assistants Assistants Telephone: 616/ / / Education The Ohio State UniversityMoritz College of Law Columbus, Ohio J.D., honors in law, 1999 Order of the Coif Research Assistant to Michael J. Rose, Tax Professor Public Service Fellow Volunteer Income Tax Assistance (VITA) Supervisor CALI Award Recipient Corpus Juris Secundum Award Recipient College of LawAcademicScholarshipRecipient Grand Valley State University Grand Rapids, Michigan M.S., Taxation, with distinction, 1992, Graduate Tax Research Assistant Western Michigan University Kalamazoo, Michigan B.A., Accountancy, summa cum laude, 1990 President's List Dean's List Beta Gamma Sigma Member Golden Key National Society Member Ernst & Young Scholarship Recipient Haworth College of Business Scholarship Recipient WMU Academic Scholarship Recipient Certifications Registered Certified Public Accountant (CPA) Michigan, Ohio, Illinois
2 Legal Employment Varnum LLP Grand Rapids, Michigan present Dykema GossettPLLC. Grand Rapids, Michigan, Assistant Practice Group Leader Taxation Practice Group Raymond & Prokop, P.C. Detroit and Grand Rapids, Michigan Shareholder Thompson Hine LLP Cleveland, Ohio, Associate Public Accounting Experience Ernst & Young LLP Columbus, Ohio, Tax Associate BDO Seidman LLP Grand Rapids, Michigan, SALT Group Member, Tax Associate Gavigan Burkhart Freeman & Co. (Plante & Moran) Traverse City, Michigan, Tax Associate Admitted to Practice Law: Supreme Court of the State of Michigan The Supreme Court of Ohio United StatesTax Court United States Court of Appeals for the Third Circuit Practice Areas Honors Federal Tax Audits, Appeals, and Litigation, State Tax Audit Defense, Appeals, and Litigation;Federal and State Tax Planning; Criminal Tax; FinancialCrimes State Bar of Michigan Taxation Section L. Hart Wright Service Award Recipient, 2015 Listed in Michigan Super Lawyers, 2014 Listed in The Best Lawyers in America, Litigation & Controversy Tax and Tax Law, since 2013 Michigan State Bar Foundation, Fellow, admitted
3 Professional Affiliations American Bar Association, Taxation Section; Administrative Procedure Committee, ; Vice Chair, Current and DevelopmentsSubcommittee, 2005 State Bar of Michigan - Taxation Section, Chair, ; Taxation Section Council and Officer, National Association of State Bar Tax Sections (NASBTS), Executive Committee Member, 2013 present; Vice Chair, 2014 present Michigan Association of Certified Public Accountants Community Involvement Michigan Chamber of Commerce Tax Committee Grand Rapids Chamber of Commerce Tax and Regulatory Committee Western Michigan University Thomas M. Cooley Law School Adjunct Tax Faculty Walsh College Adjunct Tax Faculty Presentations & Publications 2015 Guidebook to Michigan Taxes (CCH), Contributing Editor. "State Taxation of a Mobile Workforce," Michigan Tax Lawyer (2015) Guidebook to Michigan Taxes (CCH), Contributing Editor Guidebook to Michigan Taxes (CCH), Contributing Editor. "Transitioning to the Michigan Corporate Income Tax: Out With the Old and In With the New," Michigan Bar Journal, Volume 91, No. 7 (July, 2012) Guidebook to Michigan Taxes (CCH), Contributing Editor. "Rebirth of the Michigan Corporate Income Tax," State Tax Notes, Volume 60, No. 11 (June 13, 2011). Real Property Taxes in Michigan (ICLE 2010, 2015) "Real Estate Transfer Taxes in Michigan". Practical Guide to the Michigan Business Tax (CCH 2010, Co-Author) "Michigan Business Tax Update," Michigan Bar Journal, Volume 88, No. 12 (December, 2009). "The New Michigan Business Tax: What it Means for Your Business," Volume 23 Michigan Forward, No. 2 (March/April 2008). 3
4 Presentations & Seminars "The Michigan Business Tax: In Lieu of Taxes Applicable to Financial Institutions and Insurance Companies," Wayne Law Review, Volume 53, No. 4 (Winter 2007). The New Michigan Business Tax Journal of Multi-state Taxation (RIA Fall 2007). "Effectively Handling a Michigan Tax Controversy: Procedures, Resolution Strategies and Revised Deadlines", Michigan Tax Lawyer (Winter 2006). "Michigan Tax Practice Insights (Michigan SBT, Sales and Use Tax, and Personal Income Tax Insight") Principal Author, Matthew Bender Tax Service / LexisNexis (2006). "The Michigan Tool Lien Act: What Michigan Tool Makers Need to Know," Business Update, Grand Rapids, (July/August, 2005). "AERC, LLC v. City of Grand Rapids, ' Assessors Review Requirements Upheld,''' Business Update, Grand Rapids, ( July/August, 2005). "Tax Tribunal Asserts Authority and Jurisdiction in Recent Case," MACPA Leaders Edge, (Compuware v. Department of Treasury) (July/August 2005). "Tax Shelter Update: A State Tax Perspective," The Michigan Tax Lawyer, ( Winter, 2004). "Internal Revenue Service Collections: Levies Against Propetiy Held as Tenancy by the Entireties under Craft and Hatchett," The Michigan Tax Lawyer, ( Fall 2003). "Michigan Oil & Gas Taxation: from Bauer to RAB ," The Michigan Tax Lawyer, ( Fall 2002). "How to Run Your Business Into the Ground In Two Easy Steps," Hennessey Capital Financial News, ( Spring 2004). Chair and Presenter, 8th Annual Michigan Tax Conference, Novi, Michigan (November 2014) Dealing With A Mobile Workforce: State Taxation and Nexus Considerations, Maryland Association of CPAs/Maryland Bar Conference, Baltimore, Maryland (November 2014). Tax Court Reform and Ethics In Tax Practice, National Association of State Bar Taxation Sections Annual Conference, San Francisco, CA (2014) State Tax Update, 7th Annual Michigan Tax Conference, Novi, Michigan (November 2013) 4
5 "Nexus Developments," 6th Annual Michigan Tax Conference, Novi, Michigan (November 2012) "After Hours Tax Law Series: Michigan Tax Law Update," Institute of Continuing Legal Education, Webcast (October 4, 2012). "State Tax Update," 5 th Annual Michigan Tax Conference, Novi, Michigan (November 2011). "Apportionment and Sourcing," 4 th Annual Michigan Tax Conference, Novi, Michigan (November 2010). "State Tax Controversy, MBT Unitary Groups, & Real Estate Transfer Tax Presentations," 3 rd Annual Michigan Tax Conference, Novi, Michigan (November 3-4, 2009). "State Real Estate Transfer Tax Amendment," Grand Rapids Bar Association Forum, Grand Rapids, Michigan (March 31, 2009). "Michigan Business and Personal Taxes," State Bar of Michigan 2009 Law School for Legislators-Taxation Law (February 18, 2009). Program on Michigan Business Tax Unitary Business Group "Relationship Test," Second Annual Michigan Tax Conference Planning (November 6, 2008). "Ask the Experts-Unitary Business Group Q&A," Michigan Tax Conference Planning (November 6, 2008). MBPA Tax Summit, panelist with Department of Treasury and Senator Steve Beida discussing Michigan Tax Matter, Livonia, Michigan (October 2008). "Michigan Tax Collections," First Annual Michigan Tax Conference, Livonia, Michigan (November 8, 2007). "Introduction to the Michigan Business Tax," Institution of Continuing Legal Education, Webcast (Fall 2007). "Michigan Tax Update: State Tax Reform Breakout Session," 18 th Annual Summer Tax Conference, State Bar of Michigan Taxation Section, Plymouth, Michigan (May 26, 2005). "Michigan SBT Candid Advice for non-michigan Companies," The 14th Annual Ohio Tax Conference, Columbus, Ohio (January 27, 2005). "Michigan Sales & Use Tax Update," National Business Institute Seminar, Southfield, Michigan (June 21, 2002) _1.doc 5
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