Senior Tax Associate - CPA Firm

Evan M. Lee, CPA

**** **** ***. * San Francisco, CA 94116 * ***********@*****.*** * 415-***-****

Summary of Qualifications ==========================================

• More than 5 years of public accounting experience and more than 9 years of overall tax experience.

• Strong technical abilities in researching and resolving State and Local Tax (“SALT”) issues as well as reviewing multi-state income/franchise tax returns compliance. Broad exposure in the three major areas of state and local tax: income/franchise, credits/incentives, and transaction tax.

• Undertaken special tax assignments including FIN48 study, reverse income tax audits, reverse sales tax audits, M&A tax due diligence reports, and full research & development credit and California enterprise zone credit studies.

• Proficiency in Microsoft Excel and tax compliance automation software (RIA Gosystem). Strong ability to create professional tax supporting workpapers.

Professional Experience =============================================

Senior Tax Associate, State & Local Tax Practice ♦ PricewaterhouseCoopers, LLP ♦ August 2007 - July 2009

• Prepared and/or reviewed FIN48 deliverables for two clients. Developed state tax technical expertise and practical approach to comply with FIN48 requirements.

• Successfully worked with a client to help resolve FAS 109 issues raised by the client auditors. Also added value by creating efficient and effective maintenance schedules and workbooks.

• Prepared and/or review federal and state income/franchise (generally Corporate and Partnership) tax returns and supporting worksheets.

• Assisted federal tax teams in state compliance issues: reviewed company nexus and filing position; determined filing entity/group; reviewed state elections; reviewed state conformity to federal statute; determined business/non business treatment of certain gains/loss; reviewed state apportionment/allocation and sourcing of receipts for goods and services; reviewed NOL, credits and other tax attributes; reviewed gross receipt and capital based tax; prepared extensions, estimates, and developed tax calendar; responded to state inquiries and penalty mitigation.

• Worked with the engagement partner and director on a R&D engagement to generate over 16 million additional tax benefits for the client. In a separate project, worked with the manager on a project to secure and document qualified research expenditure from 200 separate projects managers via interviews, data gathering and support. The two projects allowed me the benefit to fully understand the mechanics and process of the federal and CA R&D credits.

• Worked on California enterprise zone credits engagements and fully understand the mechanics of the credit, vouchering, and documentation process.

• Co-instructed local office state and local tax training. Summarized and provided legislative updates to federal tax teams.

• Served as the tax file quality representative for the SALT team.

Senior Tax Associate, SALT ♦ Grant Thornton, LLP ♦ November 2006 - August 2007

• Prepared and/or review federal and state income tax returns.

• Researched the nuance of FIN 48 and helped complete FIN48 engagements.

• Managed a sales/use tax audit defense project. Added value to the client by reducing the proposed tax liability by 50%.

• Worked directly with the M&A team to execute tax due diligence reports and became primary tax resource for the transaction service team.

Senior Tax Associate, SALT ♦ KPMG, LLP ♦ May 2004 - November 2006

• Managed reverse sales tax audits to recovered 5+ million in sale/use tax benefit in four separate engagements. Directly approached and worked with the client vendors to help secure sales tax refund where applicable.

• Assisted technology group in Vertex systems integration and sales tax process mapping and documentation.

• Performed multi-state sales tax research, nexus studies, exposure analysis, contract registration and execution.

• Assisted M&A team to execute tax due diligence reports. In particular, transaction tax issues.

• Trained and exposed in various areas of SALT such as training grants, unclaimed property, and employment tax.

Tax Auditor ♦ California State Board of Equalization ♦ August 2000 - May 2004

• Performed sales and use tax audit for small, medium, and large businesses (including 1D accounts [most difficult audits]) in a variety of industry including: retail, manufacturing, construction, banks, software, etc.

• Knowledge of CA state audit techniques, compliance procedures, rights and recourse.

• Understand the mechanics and use of statistical sampling in California state tax audits.

• Assigned to train new associates (one-on-one) by the second year.

Education and Training ============================================

• BS Business Administration, Accounting ♦San Francisco State University

• Masters of taxation course (Golden Gate University) completed: Tax Research, Tax Procedures, Taxation of Property, and Federal Income Taxation.

Professional Reference: =============================================

Gerald Barbo, SALT Partner, PwC 415-***-****

Makoto Takahashi, I/F Director, PwC 415-***-****

Allan Smith, SALT Partner, Grant Thornton 415-***-****

Mark Stefan, S/U Partner, KPMG 415-***-****

Johnnie Hui, Supervising Tax Auditor II, SBOE 408-***-****

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