Public Accounting Tax Manager

HARRIET BESS SALUPSKY

CERTIFIED PUBLIC ACCOUNTANT

CELL PHONE: 646-***-****

ad5ctn@r.postjobfree.com

Dear Sir/Madame:

I am seeking a full-time, permanent position with your firm as a Tax Manager. I have over 25 years of experience in public accounting. I possess strong tax and computer skills and a solid auditing background. I have worked extensively with tax compliance issues, tax planning for individuals and businesses and have represented individuals and businesses in federal and state tax examinations.

I have a CPA license in New York and New Jersey, as well as a Master’s Degree in Taxation from Pace University. I have broadened my knowledge of corporate, partnership and estate and trust law through this tax program and CPE study. My areas of expertise are flow through entities, international taxation and not for profit organizations. Tax research is a key tool I have utilized to identify the key tax issues of concern to clients and identify the specific tax regulations that will reduce their tax burden.

As a tax reviewer for several years I have instructed tax preparers where I have made corrections to their work product so that they understand the underlying tax code behind the corrections made. I have also worked with FASB109/ASC740 and FIN48 and have prepared the tax accruals as required.

I am well versed in Go System Tax, Go File Room, Pro System, Lacerte, BNA, RIA, CCH Intelliconnect, Microsoft Office Tools, Quickbooks as well as electronic storage of client data.

I have a CPA license in New York and New Jersey.

I believe I will add value to your firm because of my knowledge, expertise and education. I look forward to hearing from you.

Thank you for your consideration.

Sincerely yours,

Harriet B. Salupsky

Certified Public Accountant

PROFESSIONAL PROFILE

EDUCATION:

M.S. TAXATION, PACE UNIVERSITY

M.B.A. PACE UNIVERSITY

B.A., M.A., NEW YORK UNIVERSITY

PUBLIC ACCOUNTING EXPERIENCE:

ACCOMPLISHMENTS:

Presently responsible for all levels of service for individuals, corporations, partnerships and trusts.

These include preparation and review of tax returns as well as initiating and completing complex federal and state tax projects. Prepare individual and business tax projections on a regular basis as well as financial statements.

Prepare regular client payrolls and payroll and sales taxes on a monthly as well as quarterly basis.

Have set up federal and state offers in compromise and contacted federal and New York State tax authorities on a regular basis to reduce or eliminate penalty and interest charges.

Work extensively with foreign tax issues as to FBAR compliance; preparation of Canadian individual and corporate tax returns as required for clients with overseas businesses. In addition, prepare forms 5471, 5472, 2555 and 8865 and all foreign partner withholdings. Have reviewed tax treaties to determine if they supercede the Internal Revenue Code in any matter.

Meet with clients on a regular basis to discuss current and future financial concerns and plan through estimated tax payments, make the appropriate pension plan contributions and asset protection techniques.

HIGHLIGHTS OF PROFESSIONAL EXPERIENCE

INDIVIDUAL TAXATION

Preparation and review of individual tax returns for high net worth individuals, non resident aliens and U.S. citizens living and working overseas. Prepare projections on a regular basis as well as review client’s long range financial situation and make tax and asset protection planning recommendations.

Key issues include taxation of stock options, section 83-B elections, and real property sales.

I have also been involved recently with tax issues concerning divorce, alimony and child support as well as the effect of alternative minimum taxes on planning. Also have worked extensively with FBAR compliance.

CORPORATION TAXES

Preparation and review of C corporation tax returns. Determination made if C corporation entity structure makes sense for the taxpayer and whether they should change to S corporation status.

Important tax issues include officer payroll, inventory, UNICAP, planning to keep tax liability to the lowest rate. Analyze all balance sheet and income statement items to compare them with the prior year to make sure that the transactions make sense.

Also have prepared consolidated federal and multi state tax returns.

FLOW THROUGH ENTITIES

Have worked extensively with S Corporations, Partnerships and Limited Liability Companies.

Initially have advised the client on the entity structure most beneficial to the type of business and the number of shareholders or partners are involved. Shareholder, partner and member cash and non cash investments in the entities is an essential component of initial cost basis. In addition, business loans assumed on behalf of the entity or loans taken out by the entity may serve to increase the basis in the entity.

NOT FOR PROFIT ORGANIZATIONS

Initally worked with non profit organizations in the preparation of certified audits of these entities.

The documentation is compiled as any other audit except the financial statements are prepared as functional financial statements. The tax returns are prepared in the same manner. Revenues and expenses are recorded and allocated according to the function. For example, some revenue is derived from public fund raising and other revenue is received from selling merchandise. There is a potential for some of the revenue to be taxable if it is not related to the objective and purpose of the non profit.

Care is taken to observe all guidelines so that all strict IRC regulations regarding political activity and self dealing are strictly observed.

TRUSTS AND ESTATES

Preparation and review of all types of trust tax returns. These include grantor and irrevocable trusts including GRATS, GRUTS, Charitable Remainder Trusts, Charitable LeadTrusts, GSTs, responsibilities of executors and trustees.

Federal inheritance tax rules as well as those pertaining to each respective state.

MULTI STATE TAX ISSUES

Have extensive experience with nexus issues and filing requirements, sales tax reporting and filing obligations and residency issues. In particular I have been involved with New York State tax examinations that focus on New York State and New York City and the five factors that determine a taxpayer’s domicile.

LIST OF EMPLOYERS

FEUER & ORLANDO CPAS – WORKED THIS PAST TAX SEASON 2023 – PER DIEM PROJECTS

FULVIO & ASSOCIATES – FEBRUARY 2022 – WORK CUT SHORT WHEN PARTNER I WORKED FOR DIED UNEXPECTEDLY

MARTIN J FINKLE, TAX AND BUSINESS MANAGEMENT

JULY 7, 2015 TO FEBRUARY 2022 – SALE OF PRACTICE

PRIOR EMPLOYERS:

JAMES DUNNE, CPA

RADIN GLASS & COMPANY CPAS

FREEMAN DAVIS/WISS & CO CPAS

DANNY STANTON CPA

WEINICK SANDERS LEVENTHAL CPAS

ALAN ROSENBERG CPA

PEPPER GELBORD ROTH & CO CPAS

OTHER INFORMATION:

MEMBER OF NYSSCPAS

MEMBER OF AICPA

DATES OF EMPLOYMENT – 1988 TO 2023

Please note there were periods when I worked per diem due to being a caregiver for my very sick parents at various points in time.

Feuer & Orlando CPAs – 2023 Tax Season – per diem projects

Fulvio & Associates – February 2022 – per diem projects

Martin J. Finkle – July 2015 to February 2022 – Sale of Practice

James Dunne CPA – January to June 2015

Various per diem positions from January 2011 to December 2014 while caring for my sick parents

Radin & Co CPAs – August 2008 to December 2010

Freeman Davis – January 2006 to July 2008

Danny Stanton CPA – February 2002 to December 2005

Weinick Sanders Leventhal – June 1999 to December 2001

Various per diem positions from January 1997 to May 1999 while caring for my sick mother

Alan Rosenberg CPA – July 1995 to December 1996

ITO CPA – February 1993 to June 1995

Pepper Gelbord Roth – June 1988 to January 1993

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