Tax Accountant

Emmanuel T. Cole

***** **** ****, *** #:*****

Katy, TX 77449

Direct #: 281-***-****; E-Mail: **********@*****.***

(Local to Katy, TX and available for phone/video interview)

Questionnaires :

1- Years of private equity tax experience? 2 Years

2- Years of hedge fund experience? 12 Months

3- Years of Partnership / Corporation and Trust/Non-Profit org. tax experience? 10 years

4- Years of State Franchise / Sales & Used and local tax experience related to few states? 5 - 10 years

5- Experience with tax applications and software: Go-Systems, database tools like Microsoft Access and Alteryx, and advanced Microsoft Excel skills. CCH ProSystem fx Engagement / CCH Axcess Tax / GoFileRoom, Okta & StarPDM (for Time Tracking & Reporting), CCH- ATX, Intuit-Lacerte, TaxAct, Drake, Vertex / SAP Tax application

Summary:

•Accomplished professional with extensive experience in tax-planning & research, tax processing, tax compliance, tax due diligence reviews leveraging U.S GAAP standard, other current accounting principles and standards

•Holds LLM degree in Corporate Law and Finance.

•Extensive experience in Partnership tax form 1065, Corporate Tax – 1120S, 1120, Form 990/990-EZ/990-T, Forms 8858, 8865, 5471, 1118s, Schedule M adjustment for assigned properties, Schedule K-1 for shareholders and/or Form 1099’s for Contractors, and stakeholders. Sales & Used / Excise (Indirect) / SALT Tax and Franchise Tax.

•Knowledgeable of the OECD Transfer Pricing Guidelines for Multinational Enterprises and different Tax authorities by implementing Arm’s Length Principle (Article 9 of the OECD Model), as international consensus, also conversant with BEPS regulations.

•Experience preparing Alternative Minimum Tax adjustments and Estimated Tax depreciation and amortization based on entity financial statements, Individuals 1040, 1040NR, 1041, 1042 & 1042-S returns, etc.

•Adequate knowledge of FASB Interpretation of Fin 48 Accounting for uncertainty in Income Taxes (ASC 740, formerly FAS 109) Tax provision analysis for independent auditor review

•Proficient using Microsoft office suite, various Tax software

Education:

LLM in Corporate Law and Finance, University of Derby, East Midland, UK Sep 12 – Oct 13

Examined internal procedures (documentary procedures and financial aspects), as well as developed legal research skills needed to regulate (compliance) and accommodate corporate entities. Gained an in-depth understanding on key concepts of business and international tax law by focusing on policy relevant to multinational companies.

Bachelor of Art in Financial Economics & minor in Accounting, City University of NY Sep 93 – Dec 99

Certification:

•Mergers & Acquisitions (M&A) Certificate Program//Certificate Course Spring 2014

IBFD, Amsterdam, The Netherlands

•SAP FICO Certificate Program//Certificate Course, Spring 2009 & Fall 2010

Houston Community College/Business Technology Centre, Stafford, TX

•SAP R/3 ECC 6.0 and SAP BI/BW 7.0 System – IMG to Configure and support full life circle implementation experience in Cut-Over Plan by using Pre-Go Live Activities and Pre-Go Live. Data Extraction and Migration to Excel Spreadsheet

Experience:

CeloTrade, Inc. Tax & Accounting Service, Houston TX March 2023 – Current

Tax Accountant

•The new CARES Act, IRS tax developments in response to Covid-19, among other things are the ability to provide assistance with Proc. 2020-24 rules to implement and provide guidance regarding certain Net Operating Loss (NOL) and calculate refundable corporate Alternative Minimum Tax (AMT) credits. Ability to research and address complex benefit and taxation issues, such as: Executive Compensation and taxable Fringe benefits, Alternative Methods, Tax Depreciation method, etc.

BCT/Rehmann Robson, LLC Jan 2023 – March 2023

Tax Supervisor Associate (100% Remote)

1500 W. Big Beaver Rd.

Troy, MI 48084

Prepares Individual returns with Alternative Minimum Tax, Foreign Tax Credits greater than $100k, more than 10 K-1s or multi-state filings (1065/1120s concentration). Form 1120-S Corporation tax returns of moderate difficulty (up to $10 Million in Revenue and a 4-5 page Charts of Account).

Michigan and Ohio experience

Heavy experience with complex returns with multiple individual 1040 returns, Trust,1120 and 1120-S Corporate returns, and Partnership returns, including complex returns with multiple states, Schedules C, E, F, publicly traded partnerships, basis calculations, elections

Identifies complex tax issues, such as multi-state or international issues, credits, inventory capitalization, etc.

Prepares tax liability projections for more complex corporate and individual or high net worth clients

Ensures client files are complete, properly cross-referenced and memos exist for all position taken

Implement ASC 740 the rules to clarify the accounting standard for uncertainty in income taxes recognized in a company’s financial statements.

CeloTrade, Inc. Tax & Accounting Service, Houston TX Jun 19 – Jan 2023

Tax Accountant

•The new CARES Act, IRS tax developments in response to Covid-19, among other things are the ability to provide assistance with Proc. 2020-24 rules to implement and provide guidance regarding certain Net Operating Loss (NOL) and calculate refundable corporate Alternative Minimum Tax (AMT) credits. Ability to research and address complex benefit and taxation issues, such as: Executive Compensation and taxable Fringe benefits, Alternative Methods, Tax Depreciation method, etc.

•With the new tax legislation passed by the U.S. Congress in 2017, the Tax Cuts and Jobs Act (TCJA), created significant changes to both individual standard/itemized deductions and for qualified business income of pass-through entities (Section 199-A).

•Strong technical knowledge in taking advantage of tax credits, write off on long-term assets, deduct operating expenses, depreciation and deduct travel and vehicle expenses.

•Ability to use financial depreciation to calculate Straight-Line Method the cost of Fixed Assets to limit tax liabilities, as well as use the method to generate revenues or sales. Such as Modified Accelerated Cost Recovery System (MACRS), or Section 179 Deduction

•FBAR U.S Treasury Tax Reporting – Report of Foreign Bank and Financial Accounts (FinCEN Form 114) for Individual, Corporation, Partnership, LLC, and Estate & Trust, etc.

Rapid Refund Associates Houston, TX Jan 14 – Jun 19

Tax/Public Accountant

•Strong technical and R&D knowledge, experience, and depth of understanding tax provisions from both tax and accounting related computations as well as the disclosures needed to solve tax and financial issues.

•Preparing all levels of taxes:

•Including Corporate Tax – 1120S, 1120, 1065, Forms 8858, 8865, Schedule M adjustment for assigned properties, Schedule K-1 for shareholders and/or Form 1099’s for Contractors, and stakeholders. Prepare Alternative Minimum Tax adjustments and Estimated Tax depreciation and amortization based on entity financial statements, Individuals 1040, 1040NR, 1041, 1042 & 1042-S returns, etc.

•Adequate knowledge to determine the procedures on certain foreign corporations that are controlled foreign corporations (CFCs), as well as provides relief to certain U.S persons that own foreign corporations’ stock.

•Ability to compute tax returns for entity clients including Form 990/990-A reporting for non-profit clients.

•Multi-state taxes, Tax audit, Sales & Used / Excise (Indirect) Tax, Expatriate Tax, Franchise Tax, Form 5471, etc

•Good understanding of Depreciation on allocation of the historical cost and/or Fair Market Value of Fixed Asset System (FAS), using Depreciation Base or Useful Life or Depreciation Method as well as Time-Based Depreciation.

•Adequate knowledge of FASB Interpretation of Fin 48 Accounting for uncertainty in Income Taxes (ASC 740, formerly FAS 109) Tax provision analysis for independent auditor review

•Ability to manage and process payroll taxes both quarterly and yearly basis, Book-keeping for small businesses and mid-size companies, Auditing timesheets for errors, Assisting employers and employees with payroll questions.

•Providing outstanding customer service to both internal management and external clients based on timely manner. Implement Straight-line depreciation method for tax purposes to limit tax liabilities.

Robert Half Consulting Service (Consultant), Houston, TX Sep 10 – Jan 11

SAP FICO & Jr. Consultant

•Responsible for ensuring that the global requirements of our clients Enterprises are maintained and supported, specifically in the areas of SAP R/3 Financials requirements, based on full business blueprint in partnership with various stakeholders.

•Ability to run Cash management, implement AR/AP involved in Configuring AR and relevant Ledger Accounts, Defining House Banks, Bank Accounts and Reason Codes, Checks Lots.

•Defining Customer/Vendor Account Groups and creating Customer/Vendor Master Data. Configuring Automatic Payment Program for Outgoing Payments for company codes in Account Payable (AP), and Incoming payments, Billing, Credit Management and Dunning Programs.

•Customized Asset Accounting to extent of the Asset Classes, Depreciation Keys/areas, and integration with purchasing.

•SAP BI/BW – Technically familiar with Info Cubes design, Info Sources Info Objects maintenance, ODS, update rules. Transfer rules PSA and Multi-Providers, Extraction of Flat Files (MS Excel/csv). Responsible for implementing and configuration of the BI/BW 3.5 and or 7.0) data environment to facilitate custom reporting and data analysis solution specifically for FI, Extraction of CO-PA, and MS Excel Flat file (CSV).

•Ability to perform design, construction, and unit testing of backend components: ODS, Transactional, Info-Objects, Info-Cubes, Info Sources/Data Sources, Master Data Transfer & Update Rules and define ETL processes and methodologies.

Beck Disaster Recovery, Inc (Hurricane Ike), Accountemps – NW Houston, TX Sep 08 – Jan 10

Public Accounting & Assistance Project Analyst

•Consulted on FEMA’s Project – Developed Excel Spreadsheet template to present City of Houston damages accrued during the hurricane

•Conducted Preliminary Damage Assessments with six summary record modules.

•Assisted in collecting of damage information and preparing cost estimates and equipment’s on spreadsheet.

•Administer grants through project monitoring. Data control reconciliation of all expense accounts. Ensuring that projects comply with all applicable laws, regulations, and policies

Rapid Refund Associates Houston, TX Jan 05 – Aug 08

Tax Accountant

•Strong technical and R&D knowledge, experience, and depth of understanding tax provisions from both tax and accounting related computations as well as the disclosures needed to solve tax and financial issues. Preparing all levels of taxes:

•Including Corporate Tax – 1120S, 1120, 1065, Forms 8858, 8865, Schedule M adjustment for assigned properties, Schedule K-1 for shareholders and/or Form 1099’s for Contractors, and stakeholders. Prepare Alternative Minimum Tax adjustments and Estimated Tax depreciation and amortization based on entity financial statements, Individuals 1040, 1040NR, 1041, 1042 & 1042-S returns, etc.

•Adequate knowledge to determine the procedures on certain foreign corporations that are controlled foreign corporations (CFCs), as well as provides relief to certain U.S persons that own foreign corporations’ stock.

•Ability to compute tax returns for entity clients including Form 990/990-A reporting for non-profit clients, as well as the profit portion Unrelated Business Income (UBI) Form 990-T.

•Multi-state taxes, Tax audit, Sales & Used / Excise (Indirect) Tax, Expatriate Tax, Franchise Tax, Form 5471, etc

•Good understanding of Depreciation on allocation of the historical cost and/or Fair Market Value of Fixed Asset System (FAS), using Depreciation Base or Useful Life or Depreciation Method as well as Time-Based Depreciation.

•Adequate knowledge of FASB Interpretation of Fin 48 Accounting for uncertainty in Income Taxes (ASC 740, formerly FAS 109) Tax provision analysis for independent auditor review

•Ability to manage and process payroll taxes both quarterly and yearly basis, Book-keeping for small businesses and mid-size companies, Auditing timesheets for errors, Assisting employers and employees with payroll questions.

•Providing outstanding customer service to both internal management and external clients based on timely manner. Implement Straight-line depreciation method for tax purposes to limit tax liabilities.

Marriott Hotel Corporation Houston, TX Jan 03 – Oct 04

Staff Internal Auditor

•Prepared audit based on GAAP procedures and policies, also assisted in SOX reporting and testing. Ran daily audit report journals from the office Mainframe to the Macros computer for Automated Credit Card PC

•Used Excel Spreadsheet program to organize, analysed and attractively present data such as revenues/expenses/allowances to generate daily reports.

•Balanced and reconciled all revenue and settlement accounts. Checked and corrected any imbalance A/P and A/R.

J P Morgan Chase Bank Sep 00 – Oct 02

General Ledger Division/Financial Corporate Account Department New York City, NY

Financial Analyst: (Consultant)

•Utilized financial accounting software to analysed business process issues as well as run and processing of daily entries on Journal Transactions Reports & General Ledger.

•Managed and prepared 300 – 500 invoices weekly for payments. Communicate effectively with clients on any outstanding problems.

•Implement SMS and QMS in-house software to co-ordinate database in order to process customer’s asset account. Used module to analysed account reconciliation on issued, cancelled, and paid checks for imbalances.

AIG an American International Underwriter’s an Overseas Association Aug 98 – Sep 00

Foreign General Finance & Accounting Department New York City, NY

Staff Accountant

•On Account Reconciliation Project – Assisted in reconciliation of $171 million on unapplied cash via the Account Receivable System.

•Performed an in-depth research on Accounts Payable and Receivable on both foreign and domestic agencies. Complied and analysed financial information for general ledger accounts.

•Analysed financial information by detailing assets, liabilities, capital accounts.

•Prepare balance sheets, profit and loss statements, and other reports.

•Assisted the finance director in budget development, planning and other corporate financial initiatives.

Professional Memberships

•American Payroll Association, Houston Chapter

•Omicron Delta Epsilon

•International Bureau of Financial Development (IBFD), The Netherlands

Contact this candidate