Sales Real Estate

RICHARD RAMON GOURLEY, CPA

*** ***** ****** *****

Alpine, Utah 84004 USA

801-***-**** (cell)

********@*******.***

EDUCATION: Brigham Young University, Provo, Utah USA

Masters of Accountancy-Taxation, 1987

B.S., Accounting, 1986

PROFESSIONAL Certified Public Accountant, 1990.

STATUS: American Institute of Certified Public Accountants.

Chaired Federal Tax Issues Committee of Utah Association

of Certified Public Accountants.

EXPERIENCE: Swire Pacific Limited, Draper, Utah USA 12/2003-Present

Vice President of Tax

Manage all tax issues for Swire Pacific Limited for its

Coca-Cola and its real estate affiliates in the United

States of America. Swire Pacific Limited is a

multinational publicly traded multibillion dollar

conglomerate. Manage FASB 109, FIN 48, FIN 18.

PricewaterhouseCoopers, Salt Lake City, Utah USA 11/94-

12/2003

Tax Director

Supervised compliance of partnership, trust, S and C corporation, and

individual federal and multistate tax returns. Supervised

the preparation of several multibillion dollar consolidated

corporate tax returns, including corporations with

controlled foreign corporations, foreign sales

corporations, and foreign parents. Performed and directed

research of tax issues and consulted with clients.

Provided tax planning for clients. Reviewed tax

provisions. Supervised the preparation of net operating

loss tentative carryback claims for corporations and

individuals. Administrated the preparation of amended

income tax returns. Worked with clients involved with

mergers, acquisitions, and reorganizations. Performed

extensive studies with research and experimental costs.

Handled IRS and state audits. Corresponded with the IRS

and state taxing authorities. Prepared proposals for

prospective clients. Coordinated the preparation of

budgets and fee engagement contracts. Analyzed budget

variances. Supervised billings to clients. Instructed

internal training programs. Worked with SEC and private

clients in retail, hi-tech, manufacturing, service, legal,

real estate, mining, and financial investment industries.

Handled Sarbanes-Oxley issues. Handled APB 23 issues.

- Helped obtain and supervised $600,000 engagement regarding

research and experimental credit for

large client.

Mrs. Fields, Park City, Utah USA 12/92-11/94

Tax Director

Administrated and reviewed preparation of United States and foreign

(Australia, Canada, Hong Kong, Japan, and United Kingdom)

corporate income tax returns for Mrs. Fields Inc. and

Subsidiaries. Reviewed the preparation of 65 state and

local income tax returns. Managed the preparation of sales

tax returns. Handled sales and income tax audits.

Prepared form 5500's for 401k and cafeteria plans.

Performed annual discrimination testing for 401k plan.

Provided tax-planning seminars for all new franchisees.

Handled difficult payroll tax issues in conjunction with

payroll manager. Reviewed preparation of information

returns for foreign bank accounts. Reviewed extension and

estimated tax payments. Managed the preparation of

approximately 600 1099's for Mrs. Fields.

- Adopted FASB 109 for Mrs. Fields and

Subsidiaries.

- Prepared new Tax Sharing Agreement for Mrs.

Fields and Subsidiaries.

- Performed extensive nexus study for new

franchisor corporation.

- Worked closely with PricewaterhouseCoopers to

determine Mrs. Fields' section 382

limitation after its 1993 ownership change.

- Worked extensively with section 108 to

determine ramifications of 1993 debt

forgiveness.

- Directed the creation of a new 401k plan by

Mrs. Fields during 1993. Assisted in

the creation of a new cafeteria plan.

- Served as one of four members on the company's

401k committee.

- Saved company $70,000 on New York sales audit.

- Assisted Mrs. Fields liquidate 5 subsidiaries

under section 332.

PricewaterhouseCoopers, Newport Beach, California USA 1/88 - 12/92

Senior Accountant

- Prepared a mailing list and administrated the

writing, printing and distribution of a

monthly income tax newsletter to potential clients.

- Analyzed IRC section 382 and purchase

agreement for stock purchase

acquisition and liquidation.

- Initiated, researched, and documented

conversion of charitable

contribution carryforwards to net operating loss carryforwards under

IRC sections 170 and 172 that saved the client

$1,026,000 of otherwise lost net

operating loss carryforwards.

- Supervised the preparation of a Domestic

Disclosure Spreadsheet for the

California water's edge election for a multibillion dollar worldwide

conglomerate.

- Analyzed IRC sections 338 and 1060 for a

deemed asset acquisition and

determined the price of assets acquired.

- Initiated and supervised the research of

original issue discount that saved

the client $75,000.

- Supervised analysis of cost basis of $21

million investment portfolio for an

individual income taxpayer.

- Coordinated project of preparing 157 personal

financial analyses for various

individuals selling their businesses.

- Analyzed direct and indirect publicly held

foreign ownership upon acquisition

of client by a foreign entity to determine appropriate

reporting requirements on form 5472.

- Planned, coordinated, and performed all steps

of financial audits.

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