Michelle Bertram, Cmi Email & Phone Number

Maryville, Tennessee, United States

Maryville, Tennessee, United States

Promoted to the role of Director, which includes leading three departments - Tax and License, Corporate Income Tax, and Fixed Assets. Responsibilities include reviewing monthly depreciation and gain/loss expenses for GAAP and Tax, capital expenditure analysis including budget to actual and cash flow forecasting, PP&E rollforward, reviewing repair & maintenance expenses for potential capitalization, validating internal controls including capitalization policy annual review, managing sales & use tax audits and monthly reserves, reviewing monthly/quarterly balance sheet reconciliations, annual impairment analysis, and instrumental in asset revaluation for company acquisition by private equity group.

Maryville, Tennessee, United States

• Responsible for fixed asset accounting for GAAP and tax. Responsibilities include calculating and reconciling depreciation expense, calculating and reconciling gain/loss, reconciling all monthly activity, preparing various quarter end reports for external auditors/board of directors, and analysis for 10Q/10K SEC reporting. Also responsible for managing the fixed assets team, reviewing general ledger account reconciliations for quarterly balance sheet meetings, capital expenditure budgeting, reviewing estimated useful lives for accuracy, establishing departmental procedures, and maintaining the tax books within the FA system including cost segregation analysis and implementation of the new IRS TPP repairs regulations.

• Responsible for tax depreciation, reconciling tax books to the depreciation ledger, preparation of federal forms 4562 and 4797 and all associated work papers; preparation and reconciliation of general ledger tax accounts for the tax provision; preparation and reconciliation of federal and state tax depreciation for the tax provision; income tax return review for separate company and consolidated state tax returns; managing income tax audits; Sage/FAS Fixed Asset Software implementation; special projects

• Responsible for managing all sales, use, liquor, food & beverage and personal property tax audits; reviewing audit work papers; researching state tax codes; disputing state exceptions; filing state appeals; directing tax consultants; forecasting audit reserves; tax planning & research; negotiating audit settlements; and compiling final reports for the CFO for casual dining restaurant chain with over 950 restaurants in 45 states.

Responsibilities include management of four Tax & License Specialists; overseeing review of sales, use and liquor tax returns for 26 entities in 45 states; reviewing all general ledger account reconciliation schedules; reporting personal property tax data; managing tax audits; tax planning and research; preparing state and local corporate income tax returns. Managed implementation of CorpSales tax software system. Promoted to Manager in January 2005.

Responsible for preparation of multi-state sales & use tax returns; reconciliation of all related general ledger accounts; preparation of reverse sales tax audits; and, tax planning & research for this retail fuel company with over 200 locations in 35 states. Promoted to supervisory role in 1999.

Responsible for weekly payroll preparation; preparation of multi-state sales & use tax returns; reconciliation of all related general ledger accounts; assisting Controller in month-end closing activities; responding to tax audits; and reconciliation of accounts receivable.