Curtis Black, CPA – P. Curtis Black, CPA Accountant

• OVERALL: Tax professional, CPA with MBA, specializing in United States Tax (over 20 years experience) and United States International Tax (12 years experience). Worked internationally, in the US International Tax area, with one of the largest Chartered Accounting firms in Canada, heading up the Corporate US and International Tax Departments as the Principal of US and Cross Border Tax. Previous experience includes CFO and Controller positions for several mid-sized companies, responsible for the treasury function of the various companies, formulated and communicated tax and treasury policies to company executive management and Board of Directors. Marketed firms for potential client exposure by civic organization membership and city/county volunteering. Also marketed SFAS N 109 Deferred Taxes and FIN 48 services to other regional and national CPA firms. ASC 740 experience. Big Four and other national CPA firm tax experience.
• TAX RETURNS/COMPLIANCE: Applied advance knowledge for the review and completion of consolidated Corporate, Partnership, LLC’s, US International Tax, State and Local Income Tax returns. Insured company and global tax requirements were in compliance, minimizing tax liability and maximizing tax projects.
• OTHER TAX EXPERIENCE: Knowledge of International US tax, Subpart F income issue experience, International Tax interest limitations and stripping rules Sec 163j. Prepared and planned for quarterly and annual tax payments. Individual state cross border and international income, sales tax, and franchise tax knowledge. Worked with specialized software to ensure the most effective movement of funds which would allow client to minimize tax between countries. Worked with Global finance personnel and reviewed International Tax Treaties between countries relating to US issues, planning, tax compliance, and thereby minimizing tax on transfers between foreign subsidiaries. Foreign currency transactions and adjustment experience. Significant manufacturing experience with knowledge of tax manufacturing UNICAP rules, as well as experience with entertainment, high tech, medical, and law firm, real estate and retail industries.
• ACCOUNTING / GAAP: Extensive knowledge in Tax GAAP and Tax SEC Reporting. Accounting and financial experience involving multi-billion dollar Utility Corporation. Implemented changes, modifications, and upgrades within firms when US Tax related GAAP changed. Tax review courses and reading tax journals daily is a personal update process, which ensures that “personal as well as staff expertise” is maintained in current concepts, practices and procedures in US Tax, US International Tax, and State Tax.
• AUDIT

• Financial Statement Audits: Dealt with company outside independent auditors. Experience includes being an outside CPA firm auditor with Deloitte (Big Four Firm).
• Tax Provisions: Reviewed and prepared tax provisions for outside independent auditors and SEC clients.
• Tax Audits: IRS issues (including International IRS) and State Tax representation knowledge.

Researched and resolved backlog of past due and delinquent IRS and State Tax notices; negotiated settlements regarding past due amounts owed to IRS, state tax audits and liens. 

• INTERNATIONAL TAX PLANNING/TRANSFER PRICING: Consulted and advised client’s management and directors as follows:

• Compliance with global tax laws, international tax planning, including Sec 482 International transfer pricing issues.
• Legal structure for US and US International companies that would minimize Global effective tax rate.

• MERGERS AND ACQUISITIONS: Evaluation and implementation of mergers and acquisitions of target companies. Involved in Corporate Reorganizations in Sec 368 & 367 issues. Assisted and reviewed Sec 338 (adjusted basis calculation of target assets) and Sec 382 (NOL limitations in consolidated returns), mergers of corporations and sale of assets.
• DEFERRED TAX: Experienced SOX & SEC, ASC 740, reviewer of FIN 48, SFAS No. 123R and SFAS No. 109 Deferred Taxes for company financial audits, including preparation of tax provision for SEC 10Q and 10K filings. Ensured that all tax processes were SOX compliant and included appropriate controls.