I joined Devine Millimet after more than 25 years with the New Hampshire Department of Revenue Administration in various roles, including director of the audit division. Now business and individual clients seek my advice on federal and state tax planning. I also represent clients facing the Internal Revenue Service and various state departments of revenue on compliance issues and personal or corporate tax matters. My expertise in identifying potential tax compliance issues also helps clients who are dealing with mergers, acquisitions, and sales of businesses.
 
Individuals, corporations, partnerships, and limited liability companies in the construction, real estate, technology, hospitality, and manufacturing industries are among our clients. I help them determine their actual or potential multistate tax exposure based on ever-changing tax laws and regulations. New Hampshire’s unique tax provisions make my assistance especially valuable to clients as they navigate the state’s requirements.
 
While away from work, I enjoy spending time with my children, grandchildren, and great grandchildren. The antics of my three Bichon Frises keep me busy and entertained.

Publications

  • "S corporations take notice of DRA ruling," New Hampshire Business Review, September 9, 2013
  • "Compensation conundrum continues," New Hampshire Business Review, August 9, 2013
  • "Department of Revenue Administration Audit Position & Tax Legislation Update," Tax E-News, March 11, 2013
  • "Tax Update: Records Substantiating Reasonable 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, 2011
  • "Records Substantiating Reasonable Compensation," NHSCPA Connection, Autumn 2011

Speaking Engagements

2015 Seminars

  • Economic Nexus & Market-Based Sourcing for Receipts in Multi-State Taxation, September 30, 2015
  • Taxation of Businesses & Owners for Inexperienced Tax Professionals, August 21, 2015
  • New Hampshire Taxation of Businesses and Their Owners, June 12, 2015, June 23, 2015, August 26, 2015, and November 17, 2015
  • 2014 Developments in NH Taxation, January 9 & 16, 2015
     

2014 Seminars

  • NH Taxation of Business & Their Owners, November 18, 2014
  • Challenging the Constitutionality of NH Tax Laws, November 14, 2014
  • NH Compensation & Combined Reporting, October 17, 2014
  • Taxation of Businesses and Their Owners, September 25 & 30, 2014
  • Taxation of Businesses & Owners for Inexperienced Staff, August 22, 2014
  • 2013 New Hampshire Tax Update, January 31, 2014
  • Federal Tax Update, January 29, 2014
  • Annual State Tax Conference, January 23, 2014
  • 2013 Developments in NH Taxation, January 10 & 17, 2014
     

2013 Seminars

  • Compensation & Combined Reporting, November 20, 2013
  • Taxation of Businesses & Owners, October 24, 2013
  • S Corporation Conversions, September 20, 2013 & various dates
  • Taxation of Businesses & Owners for Inexperienced Staff, August 16, 2013
  • Taxation of Businesses & Owners, June 12, 2013
  • Nexus – Jurisdiction Standard for Business Income Taxes, June 3 & 10, 2013
  • NH Unitary Business & Combined Reporting Requirements, June 3, 2013
  • Purchase & Sale of Business, May 28, 2013
  • NH Compensation Deduction & Applicable Standards, May 28, 2013
  • 2012 Developments in NH Taxation, January 4 &11, 2013
     

2012 Seminars

  • CPA / Bar Tax Forum, November 30, 2012
  • Taxation of Businesses & Owners, November 9 & September 20, 2012
  • Combined Reporting, August 7, 2012
  • Compensation & Combined Reporting, June 7, 2012
  • Estate Tax Update, June, 14, 2012
  • Compensation & Combined Reporting, June 12, 2012
  • Taxation of Businesses & Owners, June 4, 2012
  • NH Reasonable Compensation, May 22, 2012
  • Taxation of Businesses & Owners, May 18, 2012
  • 2011 Developments in NH Taxation, January 6 &13, 2012
     

2011 Seminars

  • Compensation & Combined Reporting, December 12, 2011
  • Taxation of Businesses & Owners, December 5, 2011
  • NH Reasonable Compensation, December 1, 2011
  • CPA / Bar Tax Forum, November 18, 2011
  • Compensation & Combined Reporting, October 25, 2011
  • Taxation of Businesses & Owners, September 28, 2011
  • NH Reasonable Compensation, September 21, 2011
  • Nexus & Apportionment, August 10, 2011
  • NH Reasonable Compensation, July 20, 2011
  • Compensation & Combined Reporting, June 13, 2011
  • Taxation of Businesses & Owners, June 6 & May 20, 2011
  • 2010 Developments in NH Taxation, January 7 & 14, 2011
     


Get in touch

        Services & Industries

        Business Launch Initiative

        Business Succession

        Business Taxation

        Mergers & Acquisitions

        Startup Team

        Taxation for Individuals

        Bar Admissions

        Education

        New Hampshire College (SNHU), BS Accounting

        Bentley University, MS Taxation

        Awards & Affiliations

        Appointed by Governor Maggie Hassan to the new “Live Free and Start” Advisory Council, July, 2014 

        NH Society of Accountants, Past-President

        NH Society of Certified Public Accountants, Past-President

        American Institute of Certified Public Accountants, Past Member of Governing Council

        Massachusetts Association of Accountants