Darrell D. Bryan

*** ******* **** * Lufkin, Texas 75901

home - 936-***-**** * mobile - 936-***-****

Summary

Energetic Accounting and financial professional with seventeen years’ experience as a corporate state tax manager, six years as Tax Audit Manager, seven years as a corporate tax analyst, and nine years as a tax auditor for Massachusetts. I am seeking a position that will utilize my skills and help your organization flourish. Professional History

Massachusetts Department of Revenue — Houston, Texas and Chicago, IL office June 2006 — Thru August 31, 2021

Promoted and Appointed to – Audit

Manager July 1, 2015.

Also appointed Assistant Bureau Chief –

Audit Manager – February 1, 2016.

As Audit Manager I was responsible for five – six auditors who audit Fortune 100 companies. I was involved in hiring new auditors, along with training new hires. I review tax cases submitted by tax auditors weekly. I composed Office of Appeals (OOA) transmittal memos, Sign off case memos, and Case review memos weekly, and penalty waiver memos for senior management consideration and approval. I am responsible for the Employee Performance Review System

(EPRS) review of auditors three times a year. I was trained in using the GeniSys tax system for selecting new audits for auditors. I reviewed and approved expense reports for auditors in my group. I executed Statute of Limitations (SOL) waivers for normal audits and for Office of Appeals waivers. I participated in OOA Hearings as requested. I was subject to being deposed by outside tax counsel for tax controversies in my audit group. I regularly reviewed financial statements for irregularities, and patterns of change. I regularly completed user/taxpayer acceptance testing for viability for audit worthiness. I reported incident management to supervisors for further action. I reviewed C Corporation and Banking financial institutions for audit worthiness during my audit manager tenure.

Hired as Tax Auditor 2 in June 2006.

Promoted to Tax Auditor 3 in August 2009.

Promoted to Tax Auditor 4 in August 2014.

Audit corporations and entities doing business in Massachusetts, but which are located outside of the state. Compose audit narratives and other internal communications with management and Darrell D. Bryan

633 Carrell Road * Lufkin, Texas 75901

home - 936-***-**** * mobile - 936-***-****

Summary

Energetic Accounting and financial professional with seventeen years’ experience as a corporate state tax manager, six years as Tax Audit Manager, seven years as a corporate tax analyst, and nine years as a tax auditor for Massachusetts. taxpayers describing audit results. Provide management with monthly reports on auditor time, audit calendar, statutes, and aged cases. Consult with other field auditors on issues and problems that occur during their audits. Train new hires on field audits and procedures in live situations. Manage caseloads and statutes during the fiscal year. Utilize MASS TAX system and Audit workbench system for managing cases. Reviewed various types of taxpayers from regular C corporation/LLC’s to Banking Financial institutions and Foreign affiliates (5471’s and 5472’s) to Insurance companies in unitary and separate return filings. Temple-Inland Inc. and Subsidiaries — Diboll, Texas and Austin, Texas April 1991 — June 2006

State Tax Manager

Responsible for State Income/Franchise compliance for approximately 90 subsidiaries of a Fortune 500 company. This included unitary, consolidated, and separate entity returns. Responsible for tax provision and state tax rate for annual reports and quarterly reporting. Handled unitary audits for California, Kansas, Minnesota, Arizona, Indiana, Illinois, Indiana, Ohio and New York_ Handled separate entity audits in Texas, Louisiana, Arkansas, Kentucky, Ohio, Tennessee, Alabama, Mississippi, Georgia, Florida, South Dakota, South Carolina, Pennsylvania, and Michigan. Responsible for implementation of Finance and Receivables Company. Managed transfer-pricing studies for both entities. Due Diligence team for new acquisitions: Gaylord Container Corporation, InPeake Container, Capitol Packaging, and Arical Paper Products. Composed written protests for Louisiana, Texas, Pennsylvania, California, and Mississippi tax assessments. Testified successfully at hearings in Texas and Mississippi. Claimed $12M in state tax credits in California, Georgia, Texas, Louisiana, Wisconsin, Tennessee, Kentucky, Mississippi, Kansas, Illinois, Arizona, Ohio, and Oklahoma during my tenure. Utilized CorpTax software to file returns, extensions, quarterly estimates, and information reporting. Supervised staff of one assistant tax manager, two senior accountants, four staff accountants, one paraprofessional, and an executive assistant. Responsible for filing of unclaimed property returns from 1991 — 1998. Responsible for Federal Excise Taxes and Texas Fuels Taxes. Coordinated purchase of tax research materials (paper and internet). Coordinated contracts with consultants. Reviewed Banking entities, Mortgage company Darrell D. Bryan

633 Carrell Road * Lufkin, Texas 75901

home - 936-***-**** * mobile - 936-***-****

Summary

Energetic Accounting and financial professional with seventeen years’ experience as a corporate state tax manager, six years as Tax Audit Manager, seven years as a corporate tax analyst, and nine years as a tax auditor for Massachusetts. transactions, Insurance companies and other Foreign entity activities during my audit review. Arthur Andersen and Co, — Houston, Texas December 1989 — April 1991 Experienced Tax Senior - Supervisor

Responsible for tax staff of four employees. Handled client reverse sales tax audit with a refund to a client of $1.5MM. Reviewed client audits in Louisiana and Texas. Also reviewed returns for various clients prior to audit and filings. Reviewed firm prepared returns recommending adjustments in filing positions. Implementer of State Tax Director for various clients. Reviewed Tobacco excise tax filings for various filers.

Completed and graduated from Arthur Andersen & Co. State and Local Tax Master’s program (80 hours), St. Charles, IL, August - 1990. Jerrico, Inc. (Long John Silver’s Seafood Shoppes) — Lexington, Kentucky - October 1987 — July 1989

State Tax Manager

Responsible for state and local compliance, audits, and research for: state income taxes

(separate & unitary); state franchise taxes; state sales and use taxes; state and federal payroll taxes; and all other licenses, permits, and B & 0 returns for the parent company of Long John Silvers, Inc. Supervised a staff of three. Prepared state returns using two tax computer programs for PCs: FastTax and State Tax Management System (TMS). Filed 77,000 W-2s (federal and states) and Federal Form 1099s for all entities. Filed RARs for years 1976 — 1983 for all entities. Analyzed state income tax accruals. Significant Accomplishments:

● Analyzed and recommended tax savings that saved the corporation $890,000 per year.

● Filed amended returns that returned $160,000 in prior year overpayments.

● Saved $180,000 in Ohio net worth tax from a desk audit.

● Saved $55,000 in Kentucky sales and use tax from an audit. Darrell D. Bryan

633 Carrell Road * Lufkin, Texas 75901

home - 936-***-**** * mobile - 936-***-****

Summary

Energetic Accounting and financial professional with seventeen years’ experience as a corporate state tax manager, six years as Tax Audit Manager, seven years as a corporate tax analyst, and nine years as a tax auditor for Massachusetts.

● Recommended and implemented a distribution method for W-2s that reduced staff time by 180 hours per year.

Occidental Petroleum Corporation

June 1981 Hired as Tax Accountant in Houston,

Texas

December 1982 Promoted to Tax Analyst I

January 1984 Transferred to Tulsa, Oklahoma

January 1985 Promoted to Tax Analyst II

June 1981 — October

1987

Responsible for tax compliance of single entities in forty states as well as oil & gas, chemical, coal, and beef producing subsidiaries income and franchise taxes. Review of 500 state tax packages for domestic and foreign subsidiaries. Performed tax model updates for SMITES, a computer tax system. Prepared consolidated returns for five states and the worldwide unitary return in California. Assisted with coordination of fifteen state tax audits. Resolved tax research questions pertaining to state tax audits. Filed 1983-1985 Illinois Waters Edges returns for approximately 200 entities. Filed 1984-1985 Nebraska Combination returns for approximately 250 entities. Responsible for tax accruals on the unitary basis. Computed audit exposure for corporation, by year. Filed federal RAR's for all state tax authorities for the years 1975-1980. Significant Accomplishments:

● Analyzed and recommended tax strategies this saved the company $350,000.

● Developed Lotus version of a state tax package for all fifty states.

● Implemented the computerization of state income/franchise tax calendar as well as individual returns.

Browning Ferris Industries (BFI) — Houston, Texas September 1980 - May 1981

Tax Accountant

Coordinated sales and use tax audits as well as compliance in approximately twenty states. Responsible for federal use tax returns. Conducted internal fraud audit of activities of financial Darrell D. Bryan

633 Carrell Road * Lufkin, Texas 75901

home - 936-***-**** * mobile - 936-***-****

Summary

Energetic Accounting and financial professional with seventeen years’ experience as a corporate state tax manager, six years as Tax Audit Manager, seven years as a corporate tax analyst, and nine years as a tax auditor for Massachusetts. personnel. Responsible for nine general ledgers financial reporting. Responsible for fixed asset system. Supervised two fixed asset clerks’ full time. Firestone Tire and Rubber Company — Akron, Ohio – Oklahoma City, OK August 1979- September 1980

Internal Auditor

Audited retail stores on-site in four states, approximately 45 stores. Responsible for evaluating the adequacy and effectiveness of means needed to utilize company assets in stores. Responsible for finalizing fraud.

Education:

Central Missouri State University; Warrensberg, Missouri 64093 September 1975 — May 1979

Bachelor of Science in Business Administration

Emphasis on accounting.

Computer Skills:

GeniSys, Concur, Kronos, EOTSS system, MASS TAX, Discover Tax (Audit workbench), CorpTax, Excel, Word, Word Perfect, Microsoft Outlook, TurboTax, CCH Tax Research, CT Profile, Tax Acts, Tax Director, and RIA research program. Organizations:

Vice President National Association of Accountants 1988-1989 Chairman of Franchise Income State Tax Committee in Houston (FIST) 2000-2001 Vice Chairman of Franchise Income Tax Committee in Houston (FIST) 2002 Case Facilitator for COST Advanced Income Tax School 1999-2003 COST – Representative for Temple-Inland Inc. and Subsidiaries (1992 – 2006) COST – Representative for Jerrico, Inc. (1987-1989) Southwest States Audit Panelist for COST 2000, 2001 Lufkin Chamber of Commerce (1991 — 2003)

Gideons International (Treasurer 1996-1999) Church Assignment Director (2000) Camp Secretary (2022 - 2023)

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