Executive SummaryTom has worked in the Chicago Tax market for 25 years. He was formerly a Tax Partner at Arthur Andersen and PWC and an Executive Director at EY. He began his career in the federal tax practice and spent the last 10 years in the SALT practice. Tom's area of expertise includes M&A, SubChapter C, Partnership, Consolidated Regulations, Accounting Methods, Capital Recovery, State Franchise and Income Tax, Sales and Use Tax, Payroll Tax, Credits and Incentives, Restructuring and Implementation to minimize taxes and Audit and Defense. Tom's Industry Experience includes Utility, Telecommunication, Consumer Products and Manufacturing. Tom was formerly the National SALT Utility Industry Practice Leader for Andersen and PWC, and he was the Regional Tax Leader for Andersen's and EY's M&A Practice and the Regional Leader for EY's State Non-Income Tax (sales/use, payroll, property tax and credits and incentives) Practice.• Negotiated and supervised multiple IRS and State Audit defenses reducing audit assessments in excess of $100 million.• Developed Sales and Use Tax Manuals and associated Training• Assisted in Development of Tax Matrix for Vertex Telecommunication Sales Tax Software.• Negotiated Sales and Use Tax Refunds in excess of $50 million• Assisted in over 100 M&A transactions including structuring deals, due diligence and follow up tax strategies.• Negotiated over $25 million of credits and incentives and identified over $25 million of credit refunds.• Identified and Implemented State Tax Strategies reducing client state income tax expenses in excess of $75 million.• Identified State Income Tax Refunds in excess of $50 million.• Implemented Income Tax, Sales and Use Tax and Payroll Tax Practices and Procedures resulting in streamlined procedures and cost reductions in excess of $10 million.• Assisted in multiple bankruptcy filings negotiating final tax settlements in excess of $100 million for various state tax jurisdictions.Specialties: Federal Taxation Large Corporations;Accounting Methods; Partnerships;Payroll Tax;State and Local Taxes; Income Franchise/Sales and Use;Audit Defense;Refund Claims; Restructuring and Implementation;Tax consulting research and planning;M&A Structruing/Disposition/Acquistion