Sales Manager

DIANNE R. CLOWERY

* ***** *****, ****** ******, New Jersey 07950 Telephone: 973-***-****

Email: *********@*****.***

STATE AND LOCAL NON-INCOME TAX PROFESSIONAL SUMMARY

A seasoned tax research and analysis professional, with a Masters Degree in

Taxation, who has experience in state and local non-income taxation of

global corporations including sales and use, gross receipts, gross excise,

business license, federal excise tax, and telecommunications taxes and

fees. Experience obtained from the demonstrated performance of multi-state

and local transaction tax research and analysis, tax auditing and

compliance, tax billing, tax process controls documentation and

implementation, Sarbanes-Oxley tax compliance and creation of technical

corporate tax newsletters and law change alerts. A proven leader,

recognized as a diplomatic negotiator and highly effective team builder

with superior client networking and organization skills, technically

proficient in tax research and exceptional work ethic seeking a transaction

tax position in a corporate, private, non-profit or government

organization.

. Demonstrated superior competencies in performing multi-state and local

sales and use tax research and analysis of tax applicability to new

and existing corporate products and services (regulated and non-

regulated) including corporate tax exclusions, exemptions and customer

exemptions as well as drafting of written tax application position

papers.

. Daily tracking of proposed tax law changes and timely implementation

of pertinent tax law changes into tax database and billing systems.

Excels in drafting of written responses to proposed legislative, state

and local sales and use tax law changes, regulations and resolutions.

Performance of tax planning by forecasting of taxes by product offer

and legislative law and regulation changes.

. Significant experience in lobbying, advocacy and delivery of testimony

at federal, state and city public tax hearings and federal and state

regulatory agencies for proposed state and local non-income tax law

changes. Demonstrated exceptional competencies in development of

partnerships and work relationships with cross-functional corporate

teams, corporate product development, legal, business units, state tax

commissioners, state tax auditors, and government affairs directors

(reported to on a dotted-line basis). Tax liaison to corporate

business units to develop and implement process improvements based on

business plans.

. Accurate and timely corporate state and local non-income tax return

compliance including estimated payments with integrity, business

licenses and interaction with engaged public accounting firm staff.

. Skilled in federal, state and local sales and use tax audit management

and negotiations.

. An experienced process creator who documents and implements tax and

finance Sarbanes-Oxley internal controls and process flows and

recommended improvements.

. Demonstrated superior leadership in supervision and management of

exempt and non-exempt direct reports.

. Management of monthly book close processes for reporting of actual

results of telecommunications company business services finance

division which included results reporting, plan/actual variance

analysis and explanations of monthly revenue, contra-revenue, volumes,

cost and expense, investor relations results reports.

PROFESSIONAL EXPERIENCE

Verizon Communications, Inc, New Jersey

Chief Financial Officer Organization, Tax-Transaction Tax Research, General

& New Product Tax Research, Analysis and Planning

Manager [2005 - 2009]

Management of the daily tracking of all state and local non-income tax law

and regulation changes for the eight states of responsibility including New

Jersey (corporate headquarters state). Implemented all pertinent tax law

changes into the tax billing systems, tax database reference and taxability

modules on a timely basis. Researched and prepared technical tax analysis

position papers on the state and local transaction tax impacts of new and

existing corporate product and service offerings, including net

conferencing, web hosting, and installation of fiber optic cable onto real

property. Researched and provided priority technical advice to internal

teams on taxability and tax exemption authority and rules as requested in

my states of responsibility. Performed review of tax research analyses

drafted by peers, as assigned, for existing products and services and

document approval or corrections. Partnered closely with marketing,

regulatory, general ledger, IT, billing systems and national product and

service coding teams to implement launches of all new product/service

offerings including correct taxes on customer bills based on taxability

rules I determined and for tax return filings. Represented tax

organization on Marketing team new product and service offering launch

calls. Promoted after nine months of researching taxability of new product

offers to supervisor of new product tax research team. Managed, reviewed,

revised or approved fifty state and regional state transaction tax research

analyses, submitted by my direct report staff, for all new product and

service offerings for the lines of business, divisions and corporation.

. Proactively managed the timely research/analysis of all state and local

sales and use legislative and regulatory changes with implementation of

new or updated product, customer and company codes and customer/tax

exemptions into Vertex database reference and the company Tax Decision

Makers systems. Manager of New Product Taxing Department researching

taxability of all new product offers including implementation of one

hundred to four hundred annual new product codes for components of all

new, corporate product offers into company tax decision and billing

systems, which did not conform to existing company product codes.

. Proactively created mapping of external vendor product (DPC) category

codes to new, consumer local and long distance calling plan service

components for proper tax applicability and implementation of tax billing

improving department efficiency by 100%.

. Proactively created PowerPoint process flow charts for internal process

improvements along with process chart of all state and local transaction

taxes, imposed in state of New York,billed by legacy tax billing systems.

Team productivity improved 100%.

. Compose timely notification to internal tax audit and compliance teams of

newly enacted legislative changes impacting company products and services

with estimated financial and administrative impacts for both tax reserves

and tax procedures.

. Analysis of tax liability, work paper preparation and closure within 2

months of jeopardy assessment of multi-year tax audit assigned on my

second day of employment with company.

. Volunteered and actively participated in Tax Vice President's Tax

Communications Committee that included scheduling and chairing monthly

team meetings, writer and editor of published monthly Tax newsletters and

timely delivery on various response memorandums and work assignments

routinely requested by the Vice President of Tax.

. Managed staff of four direct reports providing annual objectives, daily

work assignments/support, liaison with Marketing partners, annual

performance review, included hiring/training of two of the direct reports

and termination of contractor at term expiration.

. Assigned and performed all aspects of multiple, Tax organization

corporate team events planning and implementation.

Department of Treasury: Internal Revenue Service, Large and Mid-Size

Business Audit Division, New Jersey

Revenue Agent [2004 - 2005]

Management of multiple audits of large business taxpayers, with assets or

income over $10 million. Included determining scope of audits, conducting

taxpayer opening conferences, on-site field visits, issuance of document

requests, examination of books/records, maintenance of audit workpapers and

negotiations with taxpayers and certified public accountant

representatives. Recognized for organization and presentation skills as

well as being superior team member who continually shared computer software

skills and IRS procedural knowledge with fellow agents.

. Successfully completed government security, personal, criminal and credit

background clearance checks as well as three years of personal income tax

audits, conducted by IRS, as requirement of employment.

. Successfully completed formal classroom training and on the job training

program.

. Issued Circular 230 Letters to non-compliant taxpayers under audit.

AT&T, New Jersey

Chief Financial Officer Organization, Business Services-Process Center of

Excellence

Finance Director [2001 - 2003]

Successfully designed and implemented finance cost and expense processes

subsequent to CEO restructure.

. Chaired bi-monthly cross-functional finance team meetings to review and

approve all proposed cost and expense assignment process recommendations.

Led daily work teams & sought input into process recommendations.

Drafted written recommendations and developed process flow charts.

. Designated subject matter expert for implementation of files entered into

inaugural finance website.

. Developed and documented all process and organization structure flow

charts, procedures, terminology dictionaries and internal controls

recommendations for cost and expense processes also used for Sarbanes-

Oxley corporate governance compliance.

. Successfully designed and implemented financial architecture changes to

affect revenue, cost/expense and volumes process improvements and

management model changes.

Chief Financial Officer Organization, Business Services-Results Delivery

and Analysis

Finance Director [2000-2001]

Directed management of three monthly bookclose processes for reporting of

actual results of Business Services Finance division. Included all phases

of results reporting, variance analysis and explanations of monthly

revenue, contra-revenue, volumes, cost and expense, delivery to internal

management and executives. Supervised nine direct reports.

. Recognized for improved monthly processes and effective counsel to

operational partners.

. Designed and compiled results reporting package supplied to AT&T Investor

Relations for dissemination to debt agencies and stock market investors.

Chief Financial Officer Organization, Tax-Process Controller and

Integrations

Tax Director [1999-2000]

Proactive project management of seven integrations of acquired companies'

tax functions and staff into AT&T Tax. Included acquisition contract

review, analysis for federal, international, state and local tax impacts

and development of integration plans.

. Timely management & completion of seven assigned tax integrations.

Performed audit and manual process integrations, financial and payroll

systems conversions, wrote user acceptance test requirements, revenue

reporting requirements, tax policy development based on product/service

analysis, historical data records retention/archival for audits, human

resource and space planning issues. Recognized as tax lead in corporate

integration meetings which included collaboration with target company

management and public accounting firms. Management of and interaction

with engaged public accounting firm for payroll tax issues of target

companies acquired.

Chief Financial Officer Organization, Tax-State and Local Audits

Tax Director [1997- 1999]

Management of ten state and municipal tax audits for all corporate legal

entities regarding state sales, gross receipts tax, gross income, excise

and telecommunications taxes including proficiencies in waiver management,

liability analysis and reconciliation of customer billed taxes. Developed

tax audit strategies and demonstrated superior negotiation skills

expediting audits with state tax auditors to conclusion. Represented

company at state and municipal audit conferences.

. Recognized for technical capability-developed engineering reports

analysis with resulting tax savings.

. Recognized for creation of strong working partnerships with all internal

units and external partners.

. Timely preparation of post-audit reports to management included required

compliance, billing changes and/or proactive legislative law changes

needed for best practices.

. Negotiated and closed contentious Wisconsin sales tax audits resulting in

reduction of $80M tax audit assessment to $8M.

. Negotiated and closed California 911 Tax audit resulting in $650K tax

savings.

Chief Financial Officer Organization, Tax-Tax Legislation

Tax Director [1990-1997]

Directed timely analysis of proposed state and local tax legislation and

regulations in 24 states and 800 local jurisdictions for corporate tax

impacts in all legal entities. Developed written comments with supporting

tax positions including to federal and state public utility agencies and

commissions. Drafted legislative law and rule language changes and

resolutions. Delivered testimony at federal, state and city public

hearings. Developed written annual tax goals & objectives including

planned legislative strategies/fiscal impacts. Appointed to NJ Governor's

Prosperity NJ Telecommunications Tax Committee & State Treasurer's Tax

Advisory Board. Held strategy meetings with legislators, tax commissioners

& business associations. Achieved total corporate tax savings of $750+

million. Drafted text of enacted law changes & legislative accomplishments

included in corporate & tax newsletters. Supervised staff of ten included

two terminations for cause. Managed annual discretionary budget.

. Delivered testimony at U.S. Senate hearing, obtaining a 10-year corporate

tax goal, of a federal tax preemption provision in telecommunications tax

bill passed by Congress in 1994.

. Successfully lobbied and defeated proposed California tax law change

resulted in $501M annual tax avoidance.

. Successfully lobbied and delivered testimony at public hearing in support

of enactment of Montana Tax law change, exemptions and telecommunications

definitions that I drafted, resulted in $40M annual tax savings.

. Drafted New Jersey business tax law change, formed coalition & lobbied to

achieve $120M annual tax savings.

. Successfully lobbied and delivered testimony at Hawaii legislative public

hearing defeating proposed state excise tax increase resulting in $80M

annual tax savings. Proactively proposed language inserted into

legislative tax bill authorizing taxpayer return compliance filing

privilege of postmark date versus received by date.

OTHER WORK: Assistant Tax Director for AT&T, Tax Legislation and Audits

Morristown, New Jersey [1989-1990]

Analysis of state and local tax impacts of proposed tax

legislation, regulations impacting all legal entities in 24 state

and 800 localities. Drafted tax position papers, proposed regulations and

resolutions & written public testimony with supporting arguments.

Management of five state tax audits for all legal entities. Supervision of

three direct reports. Lobbied and delivered public testimony to obtain

Utah sales tax law change resulting in $60M annual tax savings. Promoted

to Tax Director.

Tax Manager for AT&T, Tax Methods and Procedures

Morristown, New Jersey [1987-1989]

Timely implementation & maintenance of all federal

excise, state and local sales and use and telecommunications

law changes and billing rules into tax database to affect accurate customer

tax billing in multiple bill cycles. Partnered with marketing to obtain

new offering descriptions to determine correct product and service tax

applicability. Drafted written state and local tax policies based on multi-

state research performed of corporate product/service offerings.

Supervision of staff of three direct reports. Developed thorough

understanding of products and services in order to determine multi-state

tax applicability policies. Researched state tax impacts & developed

optimal tax position for corporate jet acquisition.

Tax Manager for AT&T, State/Local Sales/Use/FET Tax Compliance

Parsippany, New Jersey [1985-1987]

Management of multiple state and local sales,

use, gross receipts and excise, FET, telecommunications tax returns

including estimated payments, business license applications and renewals,

maintenance of tax calendar and supervision of staff of five direct

reports. Directly saved corporation $35,000 in state tax/interest

assessment by determining and drafting protest reply to state notifying

them of corporation's timely filing of tax return with correct due date

from five years prior.

Associate Tax Manager for AT&T, State/Local

Sales/Use Tax Compliance Murray Hill, New Jersey [1984-1985]

Management of multiple state and local sales,

use, gross receipts, FET and telecommunications tax returns, estimated

payments and business license applications and renewals. Supervision of two

direct reports. Creation of computerized tax calendar. Promoted to Tax

Manager in one year.

Tax Associate for Research-Cottrell,

State/Local/Canadian Sales/Use Tax Compliance Bedminster, NJ [1981-83]

Management of multi-state and local sales, use, gross

receipts, Canadian tax returns and business licenses for all legal

entities. Preparation of various Federal income tax return schedules.

Researched & prepared taxability policy papers for new and existing

products and services.

EDUCATION: Masters of Science Degree: Fairleigh Dickinson University,

Madison, N.J., Major: Taxation

Bachelor of Arts Degree: William Paterson

University, Wayne, N.J., Major: Business Administration

SOFTWARE APPLICATION SKILLS: Microsoft Office: Word, Excel, Outlook,

PowerPoint, Publisher, Project, Visio. SAP, PeopleSoft, SharePoint,

SmartDraw Tax: Vertex, CCH, DPC, RIA, BNA, Tax Ware, LexisNexis

PUBLICATIONS, PROFESSIONAL ADVISORY APPOINTMENTS, RECOGNITIONS AND

VOLUNTEER ACTIVITIES

. State of Montana published state tax law and telecommunications

definitions I authored, that were enacted into law.

. Speaker at annual ITAA Tax Conference, in Washington, D.C., on New Jersey

state budget bill and tax issues.

. Member of NJ Business and Industry Association (NJBIA) and coalition

partner with former president, Robert Woodford, Esq.

. Member of national & regional state legislators and state tax

administrators associations; NCSL, FTA, NSTOA, WSATA & MSATA. Organized

and hosted annual AT&T reception for all NCSL conference attendees.

Participated in joint telecommunications industry coalition breakfast at

NCSL with selected legislators hosted by AT&T Tax and (former) MCI peers.

. Awarded multiple recognitions by AT&T Government Affairs and Regulatory

partners for excellence in partnership in lobbying and deliverance of

public testimony and comprehensive tax analysis work products resulting

in favorable tax law changes.

. Recognized by former NJ Governor Whitman for participation in drafting of

favorable 1995 enacted income tax bill with invitation to attend bill

signing ceremony. Received high recognition from Senator Peter Inverso (R-

NJ) in advocacy performance survey.

. Judge of annual, home town high school scholarship essay contests for

Veterans of Foreign Wars (volunteer).

. Certified in CPR, AED and Adult First Aid.

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