Manager Real Estate

Qing Cheng

Cell Phone: 415-***-****

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

*** *********** ****** #*

Boston, MA 02116

EXPERIENCE

KPMG

July 2007 - Present

Tax Manager - Income & Franchise Tax (SALT)

. Researched and analyzed a large range of state income & franchise

tax issues and implications including (but not limited to) nexus

issues, state filing position, apportionment sourcing rule,

intercompany related transactions, business vs. nonbusiness

analysis, a variety entities and their affiliates filing related

issues

. Participated in M&A due diligence related to state and local

income tax issues; identified exposure by reviewing FIN48

analysis, determining state filing position, and etc; drafted

opinion reports relating to tax exposure and quantified the

amount of risk associated with it

. Managed and reviewed all aspects of state income and franchise

tax compliance projects for large corporate and partnership

clients

. Assist clients with Voluntary Disclosure Agreement (VDA) work and

negotiation with state tax authorities on behalf of the clients

. Heavily involved in real estate partnership projects, analyze

apportionment rules between tiered partnerships including direct

sourcing, unitary or non-unitary analysis, aggregation of

apportionment factors. Analyzed state tax withholding rules for

non-resident partners including non-resident withholding

certificates and affidavits. Analyzed captive REITs provision

and modification provision

. Managed large RAR amended state return engagements, reviewed NOPA

to reconcile RAR adjustments on Forms 4549 and 870, setup

entities and imported RAR adjustments into the RAR Tool.

. Participated on state income tax provision related work

. Assisted in tax planning and restructuring to minimize tax

liability

. Served as a mentor for staff, providing counseling and career

guidance

Qing Cheng Page 2 of 2

Deloitte and Touche

Senior Tax Associate - Income & Franchise Tax (Multistate)

June 2003 - March 2007

. Managed (Lead Senior) and reviewed state income and franchise

tax compliance projects for large corporate and partnership

clients, including tax returns/apportionment review, partnership

withholding requirements research and all other compliance

perspective related issues

. Oversaw/performed large RAR amended state returns engagement,

and supervised professionals in India office. Served as a co-

lead on large engagements performed in India office and provided

feedback/advice to professionals there

. Assisted with state income tax provision work, and researched

income & franchise tax issues and implications

. Responded to state taxing agency income tax notices resolving

corporate and partnership income tax disputes

. Headed up implementation of CorpTax ETS software for income tax

compliance

. Performed federal income tax compliance, including international

compliance for foreign controlled corporations

. Served as a mentor for staff, providing counseling and career

guidance

Tax Associate - Credits & Incentives and Property Tax

September 2000 - June 2003

. Analyzed the availability of enterprise zone and hiring credits

for clients

. Researched state tax incentives available to corporate clients

. Performed extensive fixed-asset reconciliations/classifications

when preparing property tax returns

. Filed appeals on questionable material assessments, responded to

government inquiries, and assisted clients through appeals

process

EDUCATION

Bachelor's Degree in Accounting

University of Louisville

August 2000

CERTIFICATION

Currently preparing CPA exams and have passed two parts at present

Contact this candidate