Sales Manager

Mark E. Rozycki C.P.A.

**** *. ****** ****** ****** Woods, MI 48236

Home 313-***-****, Work 248-***-****

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

Professional Strengths and Experience Include

Federal and State Income Tax Property, Sales & Use Tax

Audit Coordination & Defense Tax Accounting FAS 109

Merger and Acquisition Planning Tax Liability Reduction

2001- Present

Director of Tax Administration, Delphi Corporation

Delphi Corporation (Delphi) is a global supplier of vehicle electronics, transportation

components, integrated systems and modules and other electronic technology. In addition,

Delphi’s technologies are present in communication, computer, consumer electronic, energy and

medical applications. Delphi has approximately 133,000 employees and operates 138 wholly

owned manufacturing sites in 34 countries with sales of $18.1 billion in 2008.

I am responsible for the management of nine professionals in a matrix environment that are

engaged in domestic, international, state and local taxes. I manage the work flow of assignments

and ensure that staff members are properly engaged in assignments that develop their skill sets.

We are responsible for all federal and state income, franchise, property, sales and use tax

compliance, audits and related research. We also are responsible for planning, initiating and

implementing tax savings such as apportionment planning, property tax appeals and use tax

studies. We are also responsible for non-income tax compliance and planning including Forms

1042, 720 and 1099 as well as annual reports.

I manage Delphi’s relationship with the Internal Revenue Service (IRS). Delphi is under

continuous audit by the IRS and is currently in the Compliance Assurance Program (CAP), an

IRS pilot program. There are approximately eighty large case taxpayers in the program and it is

designed to audit the current fiscal year while the tax return is prepared with the ultimate goal of

finalizing the audit ninety days after the tax return is filed thereby eliminating the need to extend

the statute of limitations. Delphi is current through 2007. The CAP program is by invitation only

and 2008 and 2009 are Delphi’s fourth and fifth years in the program.

I am responsible for the tax provision process by calculating the domestic provision, forecasting

taxable income, reconciling the provision to the tax return, calculating the effective tax rate,

review the APB 23 calculations, consult on provision methods and maintain the tax basis balance

sheet. I also maintain the Fin 48 and FAS 5 reserves related to Delphi’s domestic income tax and

property sales and use taxes. In this role my group interacts frequently with the Controllers,

Technical Accounting, Treasury and the Legal departments as well as upper management.

My group is responsible for monitoring and where appropriate, influencing legislation and

monitoring new accounting pronouncements and interpreting their impact on Delphi’s tax

environment. We also interact with Technical Accounting and business partners when structuring

business transactions such as acquisitions and dispositions to properly interpret and manage the

tax accounting, cash tax effects and proper tax reporting of the transaction.

I manage relationships with outside service providers who provide technical advice and contract

personnel. I am also responsible for the development and monitoring of the Tax Department

budget.

Mark E. Rozycki C.P.A.

1464 S. Renaud Grosse Pointe Woods, MI 48236

Home 313-***-****, Work 248-***-****

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

1997-2001

Director of Business and Financial Planning, ANR Pipeline Company

ANR Pipeline Company and its subsidiaries (ANR) were a group of regulated and non-regulated

companies with $1 billion of sales that were owned by the Coastal Corporation, a $17 billion oil

and gas conglomerate. Coastal Corporation was acquired by El Paso Corporation in 2001. ANR

Pipeline Company transported natural gas through underground pipelines from the Gulf of

Mexico and Oklahoma to the Midwest and Northeast markets. ANR owned gas storage fields

throughout the Midwest.

I was responsible for conducting merger, acquisition and disposition planning which included the

economic, financial and tax review of potential targets, due diligence and document review. My

experience also included the review of joint venture proposals and major asset dispositions. I was

responsible for identifying and quantifying potential synergies of the transaction and formulating

internal rates of return and discounted cash flow models of the targets.

1992-1997

Tax Manager of Research and Planning, ANR Pipeline Company

I was responsible for minimizing the federal and state taxes of the ANR and ANR’s federal and

state tax returns. ANR operated in 28 states and was subject to numerous special apportionment

factors. ANR also owned many joint ventures that invested in capital intensive projects. I

supported the acquisition, disposition and joint venture investment activity of the company by

performing due diligence on potential investments, negotiate tax terms of agreements and

structuring transactions to minimize the tax consequences. I coordinated the company’s federal

and state income tax audits of the ANR group. I was responsible for minimizing ANR’s state tax

liability and effective state tax rate. I monitored all federal and state legislative developments

affecting ANR’s tax positions and advised senior management of the impact and recommended

appropriate courses of action. I worked extensively with the Legal and the Rates departments to

ensure that tax planning also met the business requirements of the company. I provided technical

training to the tax staff and presented analysis of technical issues at industry group tax meetings.

1984-1992

Tax Manager, Arthur Andersen & Co.

I was responsible for managing client relationships and delivering a completed work product to

the client while enhancing Arthur Anderson’s revenue streams. My clients included publicly

traded corporations, closely held corporations, partnerships, exempt organizations and high

wealth individuals. My clients included manufacturers and service providers. My experience was

domestic focused and included several foreign owned corporations, tax loss utilization, built in

gains and losses, SLRY rules, and deferred inter company transactions. Other experience

included individual and corporate income tax audits, protest letters, negotiations with the IRS,

private letter ruling requests, accounting method changes, researching treaty issues, and cross

border transfer pricing study. I spent nine months working in the Customs practice.

Mark E. Rozycki C.P.A.

1464 S. Renaud Grosse Pointe Woods, MI 48236

Home 313-***-****, Work 248-***-****

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

Education

1984

BBA, Western Michigan University, Major – Accounting, GPA 3.6/4.0

Professional Memberships, Certification

I am a member of the Tax Executive Institute and the Michigan Association of Certified Public

Accountants. I am certified to practice public accounting by the State of Michigan.

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