Experience

• Texas Comptroller’s Office – 1983 to 2008 (25 Years)
• Office of Inspector General – 2009 to 2011 (3 Years)
• Texas Workforce Commission – 2015 to 2016 (1 year)

Practice Areas

• Sales and Use Tax
• Direct Pay Sales Tax
• Mixed Beverage Gross Receipts Tax
• Hotel Occupancy Tax
• Motor Vehicle Sales Tax
• Franchise Tax
• Motor Fuels Tax
• Bingo Tax
• Cigarette and Tobacco Tax
• Interstate Motor Carrier Tax
• Interstate Fuels Tax Agreement (IFTA)
• Natural Gas Tax (Marketing Cost Refunds)
• Interest on Sales Tax
• Sexually Oriented Business (SOB) Admissions Fee
• Certificate of No Tax Due Requests (protects purchaser of business from liability of tax debt incurred by seller of business)
• Nexus
• Voluntary Disclosure Agreements
• Managed Audits
• Contract Audits
• Refund Requests (Manufacturing Credits, Predominant Use Studies, etc.)
• Fraud Audit Additional 50% Penalty
• Audit Settlements
• Reconciliation Conference
• Dispute Resolution Conference
• Redetermination Hearing
• Taxability Research
• Audit Sampling and Projection Methods and Procedures (including CAMS audits)
• Cost Reports (per Health and Human Services Rate Analysis Division)
• Single Tax Audits (Colleges, Independent School Districts and Non-Profit Organizations receiving funding through bonds from State of Texas)

• Independently performed Sales Tax, Franchise Tax, Bingo Tax, Motor Vehicle Tax, IMC Tax, Hotel Occupancy Tax, Mixed Beverage Tax, Fuels Tax audits and refund verifications (manufacturing credit, Predominant Use studies and Natural Gas Tax marketing cost) for businesses including manufacturers, contractors, banks, wholesalers, service providers, newspapers, telecommunications service, advertising agencies, agricultural, hospitals, auto dealers, fuel distributors, bars, restaurants, convenience stores and other retail businesses
• Promoted to Auditor IV within 4 years; noted for having “keen sense of taxability”; excelled at submitting productive audit leads
• Served as Office Audit Selector (Houston South – 1985 to 1987; Houston North – 1986 to 1987); Austin – 1991 to 2006)
• Wrote Office Audit Select Procedures Manual

• Coordinated Audit Division Audit Select Program
• Supported 17 in-state and 4 out-of-state audit field offices to assist audit office managers and audit selectors develop in-office audit select programs, and provide advice for use of audit selection tools and procedures
• Wrote audit selection procedures manual
• Conducted Audit Select Seminar for Audit Office managers and audit selectors in 1987 and addressed managers at annual Audit Division managers’ meetings relating to Audit Select topics
• Developed information sources such as FAA report transactions of aircraft involving Texas sellers/purchasers and PIERS import data showing imports of high value tangible personal property by Texas entities, etc. where Use Tax might be due
• Used SAS to create computer programs to access taxpayer database and create reports to identify potential audit candidates; customized reports were provided to aud