Maurice P. Gilbert
Director of State Taxation

Biography

Maurice P. Gilbert has joined the firm's Tax Group as its Director of State Taxation. Maurice has been actively involved in public accounting and tax administration for more than 40 years. He brings his extensive knowledge of federal and multi-state tax planning, enforcement and compliance procedures to the firm. His experience with multi-state taxation issues provides an additional resource to the firm’s clients. He assists clients with federal and state tax planning opportunities, evaluates the tax implications of proposed business transactions, and provides analysis on proposed state and federal tax legislation and regulatory changes. Maurice is also available to assist clients with audit issues proposed by the various Departments of Revenue.

Prior to his employment with the Devine Millimet Tax Group, Maurice provided tax consulting services to tax practitioners through his CPA proprietorship. He was employed by the New Hampshire Department of Revenue Administration for over 25 years. During his career with the Department of Revenue Administration (DRA), he was involved with all aspects of NH tax administration including working cooperatively with numerous Departments of Revenue and the Internal Revenue Service. While at the DRA, he served as Chief of Field Audit (1979 to 1983), as Assistant Director of Audit (1983 to 1985) and as Director of Audit (1985 to 2004). Maurice served as a member on the United States Department of the Treasury’s Unitary Tax Task Force established to study the application of combined reporting on a worldwide or water’s-edge basis. Prior to his DRA employment, Maurice was in the public accounting field working with both local and international CPA firms.

Maurice has been actively involved with various organizations throughout his professional career. While working at the DRA, he chaired various committees for the Federation of Tax Administrators and the North East States' Tax Officials Associations. He is a member of the New Hampshire Society of CPAs where he served as the Past President of its Board of Directors and chaired numerous committees including its Uniform Accountancy Act Task Force. Maurice was a co-founder of the Federal Tax Forum, a joint endeavor of the NH Society of CPAs and the NH Bar Association. He is president and a board member for the NH Society of Accountants and a member of the Massachusetts Association of Accountants. He also served on the Governing Council of the American Institute of CPAs. Maurice has received various achievement awards for his contributions to the profession.

Maurice has developed continuing professional education seminars in the areas of the New Hampshire reasonable compensation deduction, the unitary business principle and combined reporting, the interest & dividends tax, the Business Profits Tax and the Business Enterprise Tax. He is a co-presenter for these seminars offered directly to CPA firms by Devine Millimet & Branch Professional Association as well as the NH Society of CPAs, the NH Society of Accountants, Boston Tax Institute, and Massachusetts Association of Accountants.

A certified public accountant, Maurice holds a Master of Science in Taxation from Bentley University and a B.S. in Accounting from New Hampshire College, now known as Southern New Hampshire University.

Professional Affiliations

• NH Society of Accountants, President
• NH Society of Certified Public Accountants
• Massachusetts Association of Accountants
• American Institute of Certified Public Accountants

Speaking Engagements

• 2012 New Hampshire's Reasonable Compensation Deduction and New Hampshire's Combined Reporting for Unitary Business, Devine Millimet & Branch (June 18, 2012)
  
• 2012 New Hampshire's Reasonable Compensation Deduction and New Hampshire's Combined Reporting for Unitary Business, Devine Millimet & Branch (June 12, 2012)
  
• 2012 New Hampshire Taxation of Business & Their Owners, Devine Millimet & Branch (June 4, 2012)
• 2012 New Hampshire Compensation Deduction – Applicable Standards for Pre-2010, 2010 & Post-2010 Taxable Periods, Devine Millimet & Branch (May 22, 2012)
• 2012 New Hampshire Taxation of Business & Their Owners, Devine Millimet & Branch (May 18, 2012)
• 2011 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 13, 2012)
• 2011 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 6, 2012)
• New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods, Boston Tax Institute (December 12, 2011)
• New Hampshire Taxation of Businesses & Their Owners, Boston Tax Institute (December 5, 2011)
• New Hampshire Compensation Deduction, and New Hampshire Combined Reporting for Unitary Businesses, New Hampshire Society of CPAs (October 25, 2011)
• New Hampshire Taxation of Businesses & Their Owners, Boston Tax Institute (September 28, 2011)
• New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods, New Hampshire Society of Accountants ( September 21, 2011)
• New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods, New Hampshire Society of CPAs ( July 20, 2011)
• New Hampshire's Unitary Business Principles and Combined Reporting Requirements, Boston Tax Institute (June 13, 2011)
• New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods, Boston Tax Institute (July 13, 2011)
• New Hampshire Compensation & NH Combined Reporting, Boston Tax Institute (June 2011)
• New Hampshire Taxation of Businesses & Their Owners, Boston Tax Institute (June 6, 2011)
• New Hampshire Taxation of Businesses & Their Owners, New Hampshire Society of CPAs (May 20, 2011)
• 2010 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 7, 2011)
• 2010 Developments in New Hampshire Taxation, Devine Millimet & Branch (January 14, 2011)
• New Hampshire Taxation of Businesses and Their Owners, Boston Tax Institute (October 29, 2010)
• Recent Developments in New Hampshire Taxation, NHSCPA (September 2010)
• NH Reasonable Compensation Deduction: Practical Application & Recent Developments in New Hampshire Taxation, NHSCPA (September 2010)

Publications

• "Tax Update: Records Substantiating Reasong Compensation Deduction", Tax E-News, October 24, 2011
• "Legislature Changes the New Hampshire Reasonable Compensation Burden of Proof," New Hampshire Business Review, August 12-25
• "Records Substantiating Reasonable Compensation", NHSCPA Connection, Autumn 2011