Eli Villaluz CPA, Tax Accountant / Manager IRS PTIN # P01947288

**** ***** *****, ***** ****, Texas 78681

512-***-**** ¦ acvr7a@r.postjobfree.com

EXECUTIVE PROFILE

Highly diversified tax manager, compliance and accounting professional providing key tax & business experience for an organization in the areas of tax management, tax analysis, tax due diligence in M&A, tax reporting, tax compliance and tax and accounting management oversight. Demonstrated ability to deliver mission critical results, and able to utilize inter-discipline approach to tax project management. Seeking to work as in-house tax manager, or tax director capacity for large enterprise or Multi-national Corporation. SKILL HIGHLIGHTS

• Acquisitions & Mergers

• Tax Compliance (Federal & State)

• Government Compliance & SOX Reporting

• Tax Due Diligence & Research Analysis

• Public Accounting

• Tax Reporting & Planning

• Tax Audit Management Assistance

• Transactional Advisory Services

• Strong Negotiation & Contract Experience

• Multiple & Complex Tax Engagements

• SEC Reporting & EDGAR 10-K, 10-Q, S-1 Research

• Leadership & Organizational Development

• Startups, For-Profit, Non-Profit & Government

• ASC 740 Blog ( http://asc740.blogspot.com/ )

• FATCA & FBAR Reporting/Foreign Income Holdings

• Tax Advisory & Consulting

• U.S. Federal Contracting (FAR, CFR, DCAA, U.S. ASBCA)

• Excellent oral & written communication skills.

• Financial Statement Reporting

• Tax & Accounting Management & Operations

• IRS, State SALT Tax, Local Property Tax

• Tax Analysis & Technical Writing

• GAAP, GAAS, ASC 740 Tax Accounting, IFRS

• Fund & GASB Governmental Accounting

• Internal Controls, Audit & Tax Risk Mitigation

• Tax Controversy & Tax Appeals

• Project Management

• Tax Blog ( http://nationaltaxadviser.blogspot.com/ ) CORE ACCOMPLISHMENTS

Handled tax and government compliance for an Internet call center Telecommunications Company in a subsidiary corporate spin- off.

Managing federal, state, and local tax audits for sales tax, income tax, personal property tax for private enterprise organization.

Tax due diligence for an investment company in a multi-million real estate development deal.

Tax and compliance due diligence for an international Chinese investment company in an investment acquisition deal relating to U.S. based IT technology company.

Tax advice for an IT outsourcing company in an international joint venture agreement.

Represented a U.S. based company in a sales representative agreement with a Mexican technology company.

Tax advice and analysis for a startup company in a private placement memorandum.

Tax and bond analysis for a real estate development company in a bond private placement memorandum (PPM). Successfully registered the placement as a private exempt security offering with the State securities regulation board.

Assisted in tax and financial information sections of SEC 8-k and 10-k filings for a Fortune 500 Co.

M&A due diligence work for a startup energy company in a $5 million private finance deal.

Due diligence work for a small manufacturing company in a $5 million project finance agreement.

M&A due diligence work for a startup pharmaceutical clinical company in a $10 million project finance deal.

Negotiated a joint venture agreement for an international IT BPO company for a 3-5 year $3 million real estate deal.

Tax research, analysis and tax planning for an oil & gas production project on a private placement memorandum.

Pre-IPO due diligence and regulatory compliance work for a Texas cyber security company.

Assisted on tax reporting compliance, both state and federal tax compliance for largest grocery company in Texas.

Provided tax advice and tax planning for a startup of a healthcare medical clinic and healthcare management company.

10+ years’ experience in tax reporting & compliance for small to middle market businesses, C-Corps, S-Corps, LLCs, Partnerships.

15+ years’ experience in management role or capacity.

Audits of governmental municipalities, community banks, construction and engineering companies in accordance with GAAS and Federal OMB Circulars.

SALT (sales & use tax), Texas franchise tax, manufacturing tax, nexus tax for Texas Comptroller of Public Accounts.

Due diligence work for a wind turbine new technology company in a $10 million private offering.

Due diligence for a small semi-conductor wafer fabrication company in a $20 million private offering.

Financial statement reporting assistance for publicly traded corporation.

Handled commercial leases for joint venture company both domestically and internationally. PROFESSIONAL EXPERIENCE

Servus Advisory (National Tax Vanguard)

Tax Senior Consultant (11/2007 – Present, Austin, Texas, U.S.A.) Senior tax consultant for boutique consulting firm. Preparation and review of federal and state business taxes for individuals, businesses, trust/real estate, and exempt organizations. Builds new and existing client relationships and demonstrate knowledge of client business. Responsible for individuals and small to middle market businesses in the areas of corporate due diligence, mergers & acquisitions, technology contract licensing, federal and state tax compliance, tax research and governmental compliance. Prepares internal memoranda, written correspondence/guidance, private letter rulings and other documents for submission to the IRS or Treasury Department. Managed multiple tax engagements, in multi-discipline team environment. Filings of FBARS, FATCA, IRS 8938 and other IRS reporting. Advisory services on SALT tax (sales & use tax), nexus tax, manufacturing exemptions, and franchise tax. Perform advisory services on internal controls for accounting & ASC 740. Financial statement cycle, period closings, and monitoring of financial internal controls. Coordinate with external auditors and provide compliance assistance for federal and state regulatory filings, FinCEN, SOX. Private Equity Firm

Tax & Compliance Contract Manager (06/2010 – 12/2014, Overseas, Beijing China, Manila Philippines) Tax contract manager to new startup to assist foreign investors with the investment program in the U.S. Project management on various projects and coordinated and managed work and contract relations between project developers and potential foreign partners. U.S. Patriot Act & project tax compliance lead to South East Asia, Singapore, Philippines & China, for tax compliance, contracts and commercial leases. Due diligence work on various M&A issues including revenue, asset, liability and transfer pricing recognition and opinion; corporate taxation & tax compliance. Responsible for ASC 740 accounting for income taxes and reporting in accordance with GAAP. Coordinate management fee agreements.

B&L LLP.

Accounting & Tax Manager (05/2005 - 10/2007, Austin, Texas, U.S.A.) Accountant and tax manager in general transactional consulting firm. Managed associates and staff in tax compliance projects. Responsible for small to middle market business clients in areas of federal tax compliance, IRS, state sales & local tax audits, state and local property tax protests, corporate governance, contract drafting and contract negotiations. Corporate, partnership, trust, non-profit and individual income tax return reporting. Tax research, internal financial reporting, & tax reporting. Internal controls & policies. Foreign income account holdings reporting on FBARS, FATCA and other IRS Forms 8838, 8865, 5471 & 5472. TDI

Compliance Associate V (04/2004 – 04/2005, Austin, Texas, U.S.A.) Responsible for Texas workers' compensation health claims and insurance. Handled Texas public information requests and assisted state agency commission management on general insurance matters. Texas Comptroller

Tax Associate IV (04/2001 – 03/2004, Austin, Texas, U.S.A.) Responsible for state tax redetermination hearings before the Texas State (Tax) Office of Administrative Hearings. Handled and adjudicated Texas Comptroller in $40M+ sales & local tax, use tax, tobacco tax, mixed beverage tax, nexus tax and Texas franchise taxes, and manufacturing tax exemptions regarding Fortune 1000 companies, foreign corporations, national sports leagues, electric utilities, retail, manufacturing, technology, IT/data/computer, food & beverage companies, and healthcare companies. Texas AG

Associate III (09/1998 – 03/2001, Austin, Texas, U.S.A.) Associate for Transportation Division of the Texas AG's Office. Responsible for the adjudication of real estate acquisitions for the State of Texas by virtue of its eminent domain, and land condemnation authority. Made presentations at Special Commissioners’ county hearings for the Texas Department of Transportation (TxDOT), University of Texas (UT), Texas A&M University, & other state agencies, counties and municipalities and taxing authorities for land acquisition for expansion of state highways and other real estate governmental development & utility line projects.

Guerra & Madrigal, LLP.

Tax Associate (11/1995 – 08/1998, San Antonio, Texas, U.S.A.) Tax associate for boutique tax and transactional consulting firm. Handled general estate tax planning, tax and corporate governance due diligence. Worked on tax compliance and tax reporting for high net worth clients as well as small to middle market businesses. Auditor & Tax Accountant (04/1991 – 06/1992, Texas, U.S.A.) Auditor and staff accountant for public accounting firm. Audits of community banks & credit unions, small cities & municipalities, engineering and construction companies in accordance with generally accepted accounting principles (GAAP), generally accepted auditing standards

(GAAS), Single Audit Act of 1984 and OMB Circular A-133 & A-128. Federal tax compliance & reporting. Compilation work and review of financial statements in accordance with GAAP and financial accounting standards (FAS). H-E-B Grocery Co.

Tax Corporate & Cost Accountant (01/1990 – 03/1991, San Antonio, Texas, U.S.A.) Reported to Division Cost Director and corporate Controller for the largest consumer grocery company in Texas. Handled month end reporting in inventory, accounts receivables/payables, cost accounting, subsidiary balance sheet reporting and Texas sales & use tax refund requests, and state tax compliance. Reconciliation of general ledgers, inventory and income tax accounts. Anheuser-Busch Companies, Inc.

Tax & SEC Accountant (01/1988 -2/1989, St. Louis, Missouri, U.S.A.) Reported to accounting and finance division of Fortune 250 Company. Responsible for assistance in accounting reports, accounting ledgers, division payables expense, and assisted in quarterly 8-K and annual 10-K SEC filings and financial & tax reporting. EDUCATION

Juris Doctor (Graduated May 1995 ¦ Top 1/3%. Delta Theta Phi) St. Mary's University, Texas. Concentration in federal & trust tax, and contracts.

Bachelors in Business Administration & Accounting (Graduated December 1989 ¦ Top 1/3 %) The University of Texas – San Antonio

Associate of Computer Science - Computer Programming (Graduated March 1984 Summa Cum Laude) Ateneo University Philippines

U.S. Army Officer School (Commissioned Captain, USAR) U.S. ARMY Officer School, Fort Lee, VA

MILITARY

United States Army Reserves (Captain, Reserves, USAR, IMA, IRR: 09/1997 – 10/2005) Promoted from First Lieutenant to Captain in the U.S. Army Reserves. Handled administrative and fiscal matters, environmental policies, federal contracting, and Federal claims for the U.S. Army and army soldiers at Fort Hood, Texas, Fort Bliss, El Paso, Fort Polk, Louisiana, Fort Sam Houston, San Antonio, Texas and Fort Lee, Virginia. Worked on policy matters for the U.S. Army in various areas including fiscal and contracting, Geneva Convention, U.S. Army treaties, UCMJ administrative matters, and Status of Forces Agreements (SOFA). Assisted in U.S. Army Federal contract drafting and negotiations under FAR regulations. Honorable discharge in 2006.

• Awarded the U.S. Army Achievement Medal.

COMPUTER SOFTWARE SKILLS & CERTIFICATIONS

BNA Tax Software Database/Federal Tax Practice Research, GoSystem Tax System ¦ LEXIS/NEXIS Tax Research ¦ Westlaw System ¦ Edgar System – (SEC) Securities & Exchange Commission ¦ IRS CAF & PTIN Certified ¦ CS Professional Suite ¦ Intuit Lacerte Tax ¦ TaxWorkflow

¦ TaxWise ¦ CCH Tax ¦ Vertex ¦ CLIO ¦ Wolters Kluwer ¦ Thomson Reuters RIA Tax Research ¦ Microsoft Professional Suite (Word, Excel, Access) ¦ NetSuite ERP, CRM, PSA modules ¦ Microsoft Dynamics ERP ¦ SAP Accounting ¦ Oracle ¦ Intacct Accounting ¦ E-Gov ¦ QuickBooks ¦ Peachtree Accounting ¦ Zoho ERP ¦ Type 70 wpm ¦ Computer & Internet research ¦ U.S. Homeland Security EOIR Certified.

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