The greatest gap in the world is the one between knowing and doing. I have 20+ years of experience and am continually learning new things about state taxes. The world of state taxation is constantly changing and requires a daily training regimen to stay in shape. 

Below is a list of articles and teaching engagements I have completed throughout my career. Today, I continue to write and teach with a focus on training and learning from others. I offer on-site training sessions to corporate tax departments, accounting and law firms, and other organizations. Please contact me to help you bridge the gap between knowing and doing; and hopefully help you avoid state tax controversy.

WRITING

I have written 40+ articles throughout my career, including my column, "The SALT Effect" in Tax Analysts State Tax Notes.

I was interviewed by Bloomberg BNA - see Bloomberg BNA's State Tax Blog - "Expert Insights:  Blogging, Creativity and Coping with SALT Celebrity" (May 14, 2013)

ARTICLES IN TAX ANALYSTS STATE TAX NOTES

SAMPLE ARTICLES: COPYRIGHT TAX ANALYSTS. REPRINTED WITH PERMISSION. 

LIST OF ALL TAX ANALYSTS ARTICLES

  1. "Indiana Manipulates Income-Producing Activity Into Market-Based Sourcing" (March 23, 2015)
  2. "Cloud Computing, Practically Speaking" (January 26, 2015)
  3. "Maryland: Who Needs Combined Reporting When You Have Gore?" (March 10, 2014)
  4. "Credits and Incentives Are Inevitable - Unless?" (March 3, 2014)
  5. "Critical Factors To Deducting Foreign Income in Virginia" (February 24, 2014)
  6. "The Bridge to 'Nowhere Income'" (February 17, 2014)
  7. "Is P.L. 86-272 Unconstitutional?" (February 10, 2014) 
  8. "Texas Court Finds Comptroller's Position Inconsistent With Statutory Language" (February 3, 2014)
  9. "Professional Employer Organizations Are A Double-Edged Sword" (January 27, 2014)
  10. "The Next Big Thing Is Here" (January 20, 2014)
  11. "Time to Make The Donuts" (January 13, 2014)
  12. "The Tightrope of Acceptable Intercompany Transactions" (January 6, 2014)
  13. "Credits and Incentives Are Inevitable - Accept It" (December 23, 2013)
  14. "Flawed Regulations, Audit Mistakes Lead to Taxpayer Victory in Hartney" (December 16, 2013)
  15. "Reshoring Should Inspire Favorable State Tax Policy" (December 9, 2013)
  16. "What Level of Tax Avoidance is Acceptable?" (December 2, 2013)
  17. "Tax Havens Pushing States to Worldwide Combined Reporting?" (November 25, 2013)
  18. "Grass-Roots Arguments for Transparency Are Misguided" (November 18, 2013)
  19. "UDITPA Rewrite Necessary, but Will States Listen?" (November 11, 2013)
  20. "Market-Based Sourcing Goes Incognito" (November 4, 2013)
  21. "Not All Intercompany Transactions Are Created Equal" (October 28, 2013)
  22. "Ignorance May Not Be Bliss When It Comes to 'Zappers'" (October 21, 2013)
  23. "Top Secret: How to Apply D.C. Combined Reporting to Unincorporated Businesses" (October 14, 2013)
  24. "In Search of a Win-Win for the Virginia BPOL Tax" (October 7, 2013)
  25. "Life After Equifax:  Offense or Defense" (September 30, 2013)
  26. "The Struggle for Clarity" (September 23, 2013)

INTERVIEWS

  1. Bloomberg BNA's State Tax Blog - "Expert Insights:  Blogging, Creativity and Coping with SALT Celebrity" (May 14, 2013)
  2. Quoted by Tax Analysts in State Tax Today article entitled, "Single Sales Factor May Open Up Planning Opportunities in Virginia" (April 2012)
  3. Quoted by Tax Analysts in Practice Notes article entitled, "Using Market-Based Sourcing For Service Receipts:  The Difficulties" (May 2010) 
  4. Interviewed for article on federal taxation of leasing for RSM’sAdvantage (2004)
  5. Interviewed by Springfield Business Journal regarding tax law changes for 2002 and 2003 tax seasons (2002) 

OTHER ARTICLES

  1. Leaping the Hurdles to Track State Net Operating Losses (NOLs) (BBNA Software Insights Article; 2016)
  2. UNICAP inventory controversy issues for Tax Adviser (2006)
  3. “Tax Inventory Strategies to Improve Cash Flow” for RSM’s Advantage (2005)
  4. Business Developer Guide on Tax Inventory Services for RSM tax professionals (2005) 
  5. RSM’s 2004 and 2005 Tax Drive campaigns (2004 and 2005)
  6. Incurred But Not Reported (IBNR) Medical Claims for RSM’s HR Update (2004)
  7. Breaking News Alert on the American Jobs Creation Act of 2004 for RSM’s Tax Planning Guide (2004)
  8. “IRS Formal Guidance on Tax-Exempt Orgs Joint Venture with For-Profit Partners” for RSM’s MEDNews (2004)
  9. Federal law changes related to prepaid expenses and 12-month rule for Springfield Chamber of Commerce (2003)
  10. Illinois law changes related to Illinois Manufacturers Purchase Credit (MPC) for Illinois Association of Aggregate Producers (IAAP) (2003)
  11. “Relying on IRS’ Advice” for Springfield Chamber of Commerce (2002) 
  12. Illinois Manufacturers Purchase Credit (MPC) for the IAAP (2002) 
  13. “State Taxes Require Proactive Approach” for Illinois Manufacturing Association (2002)

TEACHING

The following is a list of the training I have delivered throughout my career (50+ presentations).

WEBINARS

  • Bloomberg BNA State Tax Planning Webinar Series: "Strategic Planning Around State NOLs" (4 of 4) (April 20, 2017)
  • Bloomberg BNA State Tax Planning Webinar Series: "State Tax Planning for M&A and Entity Changes (3 of 4) (March 23, 2017)
  • Bloomberg BNA State Tax Planning Webinar Series: "Related Party Transactions" (2 of 4) (February 16, 2017)
  • Bloomberg BNA State Tax Planning Webinar Series: "Unitary/Combined vs. Separate Reporting" (1 of 4) (January 19, 2017)
  • "Clearing State NOL Hurdles: Identifying Pitfalls and Minimizing Risks" (Bloomberg BNA) (March 22, 2016) 
  • "State and Local Tax Challenges with Leases of Equipment and Other Assets" (Strafford Publications) (June 27, 2013)
  • "State Taxation of Pass-Through Entities" for Baker Tilly Virchow Krause, LLP's Monday Night Tax Call (June 3, 2013)
  • "State and Local Tax Trends" during Baker Tilly Virchow Krause, LLP's Business Year-End Tax (December 6, 2012)
  • "State of Confusion: Sales and Use Tax in an Electronic World" (April 2010)
  • "FIN 48:  State Income Tax Issues" to Baker Tilly Virchow Krause, LLP firmwide tax practice (November 2009)
  • "Tax Inventory Methods" to RSM McGladrey (RSM) network firm members (2006)
  • "Accounting Methods Update" with Les Schneider, Nationally Recognized “Guru” (2006)
  • “Better Cash Flow: Turning Good Business Decisions into Great Tax Strategies” (2005)
  • Developed and presented the following to RSM tax professionals and RSM network firm members annually (2004, 2005, and 2006):
    • Accounting Methods: Revenue Recognition
    • Accounting Methods: Deductions and Economic Performance
    • Personal Property Like-Kind Exchange Program
    • Auto Dealer Trade Discounts and Advertising Credits
    • Basics of Inventory
    • UNICAP (263A) Inventory Capitalization
    • LIFO (Last-in, First-Out) Inventory Method
    • IPIC (Inventory Price Index Computation) LIFO Inventory Method
    • Considering LIFO Adoption

SEMINARS

  • "D.C. Combined Reporting:  In Search of Clarity" at Greater Washington Society of CPAs Tax Section Meeting (July 17, 2013)
  • "D.C. Combined Reporting" at Baker Tilly Virchow Krause, LLP's CFO Roundtable in D.C. office (January 23, 2013)
  • "State Income Tax Update" at Baker Tilly Virchow Krause, LLP's Annual Tax Conference in Milwaukee (November, 2012)
  • "State Income Tax Provisions:  Issues and Opportunities" at Ernst & Young, LLP Accounting for Income Taxes Annual Update in Richmond, Virginia (September 19, 2012)
  • "State Income and Franchise Tax Update" at Ernst & Young, LLP's State and Local Tax Annual Update in Norfolk, Virginia (May 24, 2012)
  • "State Income and Franchise Tax Update" at Ernst & Young, LLP's State and Local Tax Annual Update in Richmond, Virginia (May 23, 2012)
  • "Indirect Tax, State and Local Tax Update" at Ernst & Young, LLP's Hampton Roads Tax Executive Workshop in Norfolk, Virginia (February 2012)
  • "Indirect Tax, State and Local Tax Update" at Ernst & Young, LLP's Hampton Roads Tax Executive Workshop in Norfolk, Virginia (October 2011)
  • "State Income Tax Update" at Ernst & Young, LLP's Seventh Annual "Update on ASC 740, Accounting for Income Taxes" in Richmond, Virginia (September 2011)
  • "National State and Local Tax Update" to Baker Tilly Virchow Krause, LLP firmwide tax partners and managers (December 2010)
  • "The Nexus Wars:  Fighting in an Ever-Changing Landscape" at the Minnesota CPA Society Annual Tax Conference in Minneapolis (November 2010) 
  • State and Local Tax Practice "lunch-n-learn" presentation to Baker Tilly Virchow Krause, LLP's Minneapolis office (August 2010)
  • "Sales Taxation of Leasing Transactions" at Interstate Tax Corporation’s Advanced Sales and Use Tax seminar in Miami, FL (May 2010)
  • Minnesota's New "Angel Investment Credit" at Baker Tilly Virchow Krause, LLP's "Life Sciences Executive Forum" (May 2010)
  • National State and Local Tax Update to Baker Tilly Virchow Krause, LLP firmwide tax partners and managers (January 2010)
  • "Accounting Methods and Inventory" - RSM tax professionals (2006)
  • "Accounting Methods and Inventory" - RSM Partners at 2006 MD Tax Symposium (2006)