Debbie Garcia Email and Phone Number

*Managing consultants in 100% of all markets to ensure that the “best of the best” consultants are in place throughout the country. *Oversees client services, providing valuation and property tax consulting, appeal/litigation, tax planning, and compliance expertise to ensure satisfaction on client engagements.

Tax Consulting* Effectively manage comprehensive property tax programs for both national and regional clients in diverse industries to minimize property tax exposure.* Responsible for the oversight of property tax issues for a $4B+ portfolio of Commercial Real Estate assets nationally.* Evaluate assessed valuations with consultants to determine formal appeal and possible litigation position of improper assessments.* Manage, direct, and monitor client services teams on client engagements; plan, execute, direct, and complete tax projects in a wide variety of industries; provide tax planning, consulting, appeal, and compliance expertise to clients.* Maintain active communication with clients to manage expectations, ensure satisfaction, ensure that deadlines are met, and lead change efforts effectively.* Consult, work with, and service client to make recommendations on business and process improvement and serve as a business advisor to client.* Team with Principal and Executive Vice President on proposals and business development calls.* Manage online client access to proprietary database.* Adhere to the highest degree of professional standards and strict client confidentiality.

*Effectively manage the compliance process for domestic and Canadian state and local sales/use and property tax through preparation and filing of sales/use/surcharge and property tax returns. The department files approximately 4,400 sales/use/surcharge tax returns resulting in annual remittances of approximately $240 million and 300 property tax returns with a budget for real and personal property tax of $10 million.* Manage the audit process.* Manage process of multi-state research and planning resulting from changes within a business or in state and local tax laws, statutes, or regulations. Support and consultation on tax related matters and reducing tax compliance costs and tax expense by identifying and implementing cost saving techniques of which improved automation methods, identifying qualified tax deductions, exclusions, and tax credits are an integral part of this responsibility.* Supervision of professional staff including review of staff work product; organization and prioritization of assignments; improvement of efficiency and productivity; providing training; and technical assistance.* Manage all tax accounting related functions including but not limited to the following: (i) reconciliation of $240 million of sales/use/surcharge and $10 million of property tax related liability accounts and remittances in the general ledger for domestic and Canadian operations; (ii) monitor and adjust accruals for real and personal property tax and registration expense on pass thru states as compared to actual liabilities; (iii) transitioned ANC Rental through bankruptcy process including effective management of the proof of claims reconciliation process with regard to tax claims whichincluded approximately $72 million in tax claims submitted as well as timely filing of MOR; (iv) due diligence tasks in the sales/use and property tax area; (v) act as technical liaison regarding tax changes within both Legacy and Odyssey systems.

Responsible for multistate sales/use tax function including areas of compliance, audit management, research and planning. Review all sales/use tax returns for the Blockbuster Entertainment Group encompassing over 400 returns per month filed in 44 states resulting in annual tax liabilities exceeding $190 million.* Coordinate and negotiate audit settlements with all state and local taxing authorities.* Responsible for the implementation and continued development of the automated sales/use tax compliance system.* Prepared tax research related to ongoing activities including acquisitions, audit issues, national promotions and changes in tax laws.* Supervised administration of multistate property tax function including areas of compliance, audit, appeals, research, and budgeting. Personal property tax compliance for over 1500 locations and preparation of annual personal property tax budget of $8 million and real property tax budget of $20million.* Liaison between Tax Department and General Accounting as well as MIS with respect to tax software, general ledger systems, and information systems which included the utilization of JD Edwards software in an AS/400 environment and the POS system, CLR/Fast-Tax software, and network files and applications.* Extensive working knowledge of corporate business practices and their departmental interrelationshipswithin the company in areas including but not limited to Treasury (implementation of electronic funds transfer and forecasting), General Accounting (purchase price accounting, account analysis, sales audit, and POS issues), Mergers and Acquisitions (review of Stock/Asset Purchase agreements anddue diligence), Marketing (national promotions and product taxability) and MIS (tax programs and support of tax software).

Tax Manager for Republic Industries which then split into the rental car group (ANC/Vanguard - parent of Alamo/National Car Rental) and retail group (AutoNation). Continued position on the rental car side.

Prepared all state and local sales/use tax returns. Researched and prepared position memorandum, written appeals, and ruling requests in response to notices and assessments from taxing jurisdictions. Prepared monthly account analysis and journal entries relating to sales/use and property tax liabilities. Administered multistate personal property tax compliance function. * Reviewed contracts received from marketing department for financial accuracy and adherence to company policy. Recorded revenue for cash sales and internally financed sales. Calculated buy-outs and prepared amortization schedules for customers.