PAMELA BURNS, CPA, FCPA, CVA, CTC, EA. Curriculum Vitae



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Curriculum Vitae EXPERIENCE: Forensic Accounting and Litigations Services, Inc. ProActive Tax & Accounting, Inc. formerly 1989 Present Pam Burns CPA, Florida FCPA, CPA, CVA, CTC, EA, MTax, MAcc Accounting for business entities, forensic accounting for litigation support, tax preparation, audits, client representation, and strategic tax planning. Becker Accounting 2009 2010 Course Instructor Prepared accounting majors to take the Florida State CPA License Examination. Keiser College, South Broward Adult Education Accounting and Software Professor 1993 2005 Taught QuickBooks, Accounting I & II at Keiser, Taught QuickBooks and Microsoft Office at South Broward Adult Education; Taught QuickBooks to accountants for continuing professional education credits. Bower Construction, Inc. 1985 to 1989 Controller Accounting and administrative functions for a major South Florida commercial general contractor. PUBLICATIONS: Why Didn t My CPA Tell Me That? Co-Authored, Published by Certified Tax Coach, April 2014, Best Selling Author The Pocket Guide to Obamacare, Co-Authored, Self-Published, October 2013 EDUCATION: Florida Atlantic University: Masters of Accounting, Forensic Focus 2008 Masters of Taxation 2001 Bachelor of Science, Accounting 1999

PROFESSIONAL CTC Certified Tax Coach 2010 LICENSES or CVA Certified Valuation Analyst 2009 CERTIFICATIONS FCPA Forensic Certified Public Accountant 2005 CPA Certified Public Accountant 2001 QuickBooks Pro Advisor 1999 EA Enrolled Agent (IRS Certified) 1998 COMMUITY LEADERSHIP: PROFESSIONAL AFFILIATIONS: YMCA, Board Member, Current Board Treasurer Peaceful Paths Domestic Violence Network, Current Board Treasurer North Central Florida Estate Planning Council, Member, Former CFO East Gainesville Development Corporation, Former CFO Taste of Home, Former Board Member Leadership Gainesville 36, Class of 2010 Hampton Ridge Homeowners Association, Former CFO BNI, Former Vice President, Current Education Coordinator LEADS Professional Network, Past Chapter President, Recorder Linked In Women, Member NACVA - National Association of Certified Valuators & Analysts FCPA -Forensic Society of CPAs FICPA - Florida Institute of Certified Public Accountants CTC Certified Tax Coach ACFE Association of Certified Fraud Examiners PROFESSIONAL REFERENCES: Brent E. Baris, Esq. Ms Barbara Cusumano Attorney-at-Law Attorney-at-Law PO Box 233 4040 Newberry Road, Ste #1500 High Springs, FL 32655-0223 Gainesville, FL 32607 P: (386) 454-0688 P: (352) 379-2828 E: brent@barislaw.com E: attorney@barbaradebtlaw.com

PROFESSIONAL REFERENCES - Continued: Edward Lyons, JD Dr. Sharon Lassar President and CEO Chair, School of Accounting Tax Coach, Inc., Florida International University 2619 Erie Avenue, Ste. 2D 11200 SW 8 th Street Cincinnati, OH 45208 Miami, FL 33199 P: (513) 321-2820 P: (305) 348-3265 E: elyon@taxcoachsoftware.com E: Sharon.lassar@fiu.edu SUMMARY OF EXPERT WITNESS/FORENSIC CASES: Client: N Year: 2013 Location: Gainesville, FL Matter: Criminal Prosecution Case Pam Burns has been retained by the 8 th District Florida State Attorney s Office as the Forensic Accountant involving embezzlement of $500,000+ where 11 homeowner associations were victimized by the licensed property manager. The case involved obtaining evidence including working directly with the Gainesville Police Department and the Alachua County Sheriff s Office. The case is ongoing. Client: M Year: 2013 Location: Gainesville, FL Matter: Modification of Marriage Dissolution Agreement (MDA) Pam Burns was retained as a Forensic Accountant where the defending client was seeking opposing client to pay legal fees to defend her case. Case involved conflicts in the Financial Statement when compared to the year-end tax returns. There were considerable differences and the client prevailed including payment for all legal fees. Client: L Year: 2012 Location: Cross City, FL Matter: Marriage Dissolution Pam Burns was retained as the Forensic Accounting to review finances, seek other potential bank accounts, and determine how $3 million plus settlement funds have been dispersed between spouses and how the monies had been spent. The case was mutually agreed upon. Client: K Year: 2012 Location: Gainesville, FL Matter: IRS Criminal Investigation Defense Pam Burns was retained as the Forensic Accountant to defend a business owner from the Internal Revenue Service in a Criminal Investigation Case. The client filed tax returns for tax years 2004-2009 that were being disputed. The defendant plead to a reduced sentence without going to the Federal Prision.

SUMMARY OF EXPERT WITNESS CASES - Continued: Client: J Year: 2012 Location: Gainesville, FL Matter: Embezzlement Pam Burns was retained as a Forensic Accountant to analyze the business revenues compare to bank deposits to determine amount of funds embezzlement. The report was sent to the State Attorney s Office outlining an amount in excess of $50,000 of embezzled funds. The case went to trial and the State prevailed. Client: I Year: 2012 Location: Gainesville, FL Matter: Child Support Litigation Pam Burns was retained as a Forensic Accountant to analyze business returns for tax years 2007 and 2010 only. Prepared a forensic report outlining items that were deducted for business purposes that were likely personal expenses, therefore increasing available income for child support. The case was mutually settled without going to trial. Client: H Year: 2012 Location: Gainesville, FL Matter: Marriage Dissolution Pam Burns was retained as a Certified Valuation Analysis to prepare a business valuation of husband s business interest is his business. Testified as to Business Valuation before the Alachua County Judge. Client: G Year: 2010/2011 Location: Gainesville, FL Matter: Breach of Contract/Fraud Pam Burns was retained as an Expert Witness by the defense in a Breach of Contract case. She uncovered Financial Statement Fraud providing a valid defense for her client. In addition to being the Testifying Expert Witness, Pam was the Assisting Expert Witness at the defense table for the one week trial. This was a 6 member jury trial and Pam s client prevailed. Client: F Year: 2010 Location: Gainesville, FL Matter: Marriage Dissolution Pam Burns was retained as a Certified Valuation Analysis to prepare a business valuation of husband s business and other assets. Settlement was reached. Client: E Year: 2010 Location: Gainesville, FL Matter: Child Support Increase Pam Burns was retained by Plaintiff s counsel as an Expert Witness whereas to analyze income, expenses, and assets for purposes of increasing child support payments. Settlement was reached in favor of the Plaintiff. Client: D Year: 2009/2010 Location: Jacksonville, FL Matter: Diversion of Assets Pam Burns was retained by Plaintiff s counsel as a Certified Business Valuation and Forensic Certified Public Accountant. Settlement was reached in favor of the Plaintiff.

SUMMARY OF EXPERT WITNESS CASES - Continued: Client: C Year: 2010 Location: Gainesville, FL Matter: Diversion of Assets Pam Burns was retained by Plaintiff s counsel as an Expert Witness whereas the Defendant is alleged to divert business and personal assets to minimize child support. Settlement was reached in favor of the Plaintiff Client: B Year: 2009/2010 Location: Ocala, FL Matter: Business Loss of Income Pam Burns was retained by Plaintiff s counsel as a Certified Business Valuator and Forensic Certified Public Accountant. The plaintiff was in an automobile accident where he was seriously hurt and suffered business losses due to injuries. Settlement was reached in favor of the Plaintiff. Client: A Year: 2006-2009 Location: Miami, FL Matter: IRS Tax Evasion Pam Burns CPA was engaged by Defendant s counsel to review and reconstruct income/expenses the corporate transactions of 64 corporate entities under federal investigation for criminal tax evasion. Burns analysis involved thousands of transactions for properties held privately and within these 64 entities. After 3 ½ years of criminal investigation, IRS offered the client a plea agreement consisting of 18 months sentence and $500,00 in fines. The client refused the offer and the case was ultimately closed in March 2009 without any charges against Burns client. Client: Pam Burns Year: 2008-2009 Location: Hollywood, FL Matter: Breach of Contract Pam Burns, Plaintiff, was the Expert Witness as a Forensic Certified Public Accountant. Plaintiff alleged the Defendant of falsifying documentation in an attempt to Breach a Contract for the Sale/Purchase of Pam Burns tax and accounting practice located in Hollywood, FL. Settlement was reached in favor of the Plaintiff. TRAININGS & CONFERENCES: 2013 NACVA Expert Witness Bootcamp (3 Days) San Diego, CA Forensic Accounting & Fraud Detection NACVA Expert Witness Webinar Series: The Truth, the Whole Truth, and Nothing but Persuasion Certified Tax Coach Convention Chicago, IL Internal Revenue Service Forum Orlando, FL

TRAININGS & CONFERENCES - Continued: 2012 NACVA Business Valuation and Certification Training (5 Days) NACVA Case Analysis in Person Certified Tax Coach Convention New Orleans, LA 2011 NACVA Current Update in Valuations Accountant s Guide to Computers & Information Technology Report Writing for Business Valuations Fraud Prevention Healthcare Fraud Tax Coach Convention Memphis, TN QuickBooks 2012 Certification QuickBooks 2011 Certification 2009 Valuing Dental Practices Divorce and Taxes: Child-Related Issues Circular 230: Staying Compliant Recent Tax Developments (January-February, 2009) Recent Tax Developments (March-April, 2009) Tax Strategies for Employees and Business Owners in a Tough Economy Practical Succession Planning for the Family-Owned Business 1040 Tax Deductions, Computations and Credits 1040 Acquisition and Disposition of Property QuickBooks 2009 Certification Course & Examination 2008 Masters in Forensic Accounting program: Various Forensic Accounting and Auditing 1040 Fundamentals 1040 Gross Income Course Gleim: Florida CPA Ethics

IRS DESIGNATIONS/CERTIFICATIONS: IRS Enrolled Agent Since 1998 IRS VITA Tax Instructor, 2001-2013 IRS VITA Tax Preparation Certified: Basic, Intermediate and Advanced Certifications (Tax Years 2009, 2010, 2011) CIVIC ACTIVITIES: CIED, Understanding my Homeowner s Association, 2014 G.A.W.N. Speaker, 2013 YMCA, Treasurer and Board Member since 2013 Peaceful Paths, Past Secretary since 2009, Current Board Treasurer Non-Profit Center of North Florida, Board Member since 2011, past CFO GACAR Speaker, 2012 Taste of Homes, Board Member 2011-2012 East Gainesville Development Corporation, Inc. 501(c)(3), Board Member 2008-2011 Leadership Gainesville, Class of 36, 2010 Gainesville Area Chamber of Commerce, Speaker 2010 VITA Volunteer Income Tax Assistance, Trainer and Organizer with East Gainesville Development Corp and United Way Dollars & $ense Financial Campaign, Past Chairperson In partnership with GRU, a major regional utility company Ms. Burns taught semimonthly financial budgeting classes to low-income households seeking utility bill assistance. Kidz-R-Us Florida Foster Care System, CEO, Fundraising, Volunteer Spirit of Faith, Church Financial Education workshop, Speaker 2008 Gainesville Chamber of Commerce, member since 2007 BNI, former Vice President, member 2011-2012, current Education Coordinator 2013-2014 LEADS Chapter Director (under Ms. Burns directorship we were the first state chapter to reach membership benchmarks in the State of Florida) member since 2007