Manager Tax

JOAN W. MCDONALD, CPA, MST

281-***-**** (mobile)

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

BENTLEY COLLEGE, Waltham, MA; MS Taxation (2000)

TULANE UNIVERSITY, New Orleans, LA

* Accounting & tax GPA: 4.0/4.0

UNIVERSITY OF HOUSTON, Houston, Texas

* B.A., M.A. History

Sulzer USA, Inc., Houston, TX

April 2015 – Present Tax Manager

Tax Provision preparation (ASC 740; IFRS)

Form 1120 compliance/state income tax compliance

Return to accrual tax entries

Foreign tax credit preparation

Gulfmark Offshore, Inc., Houston, TX

January 2015 – April 2015 Tax Manager

FIN 48 documentation, research & accrual;

Australia permanent establishment research;

2014 10-K tax footnote

CITGO PETROLEUM INC., Houston, TX

January 2011 – December 2014 Federal Income Tax Audit Coordinator

Respond to IRS requests for information consisting of explanation and reconciliation of book/tax differences (Schedule M-3) and preparation of written responses to information requests. Information responses require thorough knowledge of return work papers, knowledge of tax law (e.g., proper timing of deductions and inclusions and ability to identify issues and research same).

Interaction and involvement with multiple company departments as sources and providers of information (e.g., finance, treasury and legal).

Preparation of tax accounts entries (current and deferred) following audit settlement.

Compiled and documented historical inventory pricing and methods, including Forms 3115. This effort resulted in favorable tax settlement and savings of approximately $10 million.

Preparation of tax return inventory calculation and review of tax return depreciation schedules.

Extensive research for Technical Advice Memorandum and interaction with counsel.

Supervision of federal large-case audit

IDR responses; tax research

Tax compliance special projects

FRONTIER DRILLING (USA), INC., Houston, TX

June 2009 – September 2010 Tax Manager

ASC 740 preparation for international parent & subsidiaries including U.S. companies; creation of all provision workpapers & tax footnote schedules;

U.S. tax compliance from international perspective including Forms 1120, 5472, 8858;

Cross-border transactions: withholding taxes & transfer pricing

IRS audit responses

FIN 48 documentation & analysis

PRIDE INTERNATIONAL, INC., Houston, TX

January 2008 – April 2009 Tax Consultant (contract)

IRS audit response & related tax research

Intercompany accounts analysis

Tax basis study relative to Sec. 355 spin-off & potential inversion

Preparation of Sec. 481 accounting method change relative to Sec. 263A

ANADARKO PETROLEUM CORPORATION, Houston, TX

October 2007 – January 2008 Tax Supervisor

International tax compliance

SAP fixed asset implementation

IRS audit response

RELIANT ENERGY, INC., Houston, TX

January 2006 – October 2007 Tax Senior

FAS 109 Analysis

FIN 48 assessment of tax contingencies, including workpaper development & supporting documentation

Quarterly & annual FAS 5 assessment of uncertain tax positions

IRS large-case audit responses involving transaction reconstruction for

domestic & discontinued foreign operations; analysis of Forms 5471, 8858, 926

Federal tax compliance & research

THE GILLETTE COMPANY, Boston, MA

March 2005 – October 2005 Tax Analyst (contract)

Preparation of parent company federal tax return, including complex Schedule M-3 transactions;

Tax research

BOSTON SCIENTIFIC CORPORATION, Natick, MA

October 1997 – March 2005 Senior International Tax Specialist

International tax compliance, including preparation of

Forms 5471, 1118, 8865, 926

FAS 109 quarterly & annual provision

Foreign tax 905(c) adjustments

Research & opinion memo preparation for tax- planning strategies, including:

-Captive insurance company;

-Effectively connected U.S. income

-Dual consolidated loss

Special tax projects, including:

-Annual Headquarters study to allocate costs of US corporate headquarters

to US and foreign subsidiaries in compliance with Sec. 482 regulations.

Senior Tax Analyst

Federal and state tax compliance

Federal large-case & state income tax audit defense

-Responded to IRS Information Document Requests (IDRs), collecting

information and drafting responses.

-Initiated Protest for IRS assessment; performed research relating to same

and drafted Protest for Appeals, resulting in $12 million tax

saving.

-Prepared analysis and compiled documentation of merger reserve acquisition costs resulting in zero adjustment on IRS audit.

-Initiated and developed improved R&D (research and development) tax credit documentation

BRUCE D. NORLING, CPA, PC, Sudbury, MA

January 1996 - October 1997 Senior Accountant

Individual, corporate, partnership tax return preparation

Financial statement preparation; certified audits

DENNIS B. SULLIVAN, CPA, ESQ., Wellesley, MA

February 1994 - January 1996 Senior Accountant

Individual, corporate, estate & trust tax return preparation;

IRS audits

JOHNSON, BROUGHTON & SIMMERMAN, Attys.

Clarksburg, WV

February 1991 - April 1992 Senior Tax Accountant

Individual, corporate, estate & trust tax preparation

Probate accountings; IRS audits and Appeals preparation

PROFESSIONAL

CPA License: Louisiana (1987)

CPA Exam: 1985; Completed upon first attempt

Other:

* SAP; Hyperion; Corptax/CorpInternational; RS OneSource; MS Excel; MS Word

* CCH; RIA; BNA tax research

* Excellent research/analytical skills

Contact this candidate