Industry Expertise

Practice Focus

Biography

Mark has been consulting in state and local tax matters since 2001. He provides tax advisory services, planning expertise, and controversy assistance to clients in a wide array of industries including manufacturing, software technology, retail, wholesale distribution, transportation, and financial services as well as clients of different entity types including corporations, pass-throughs (limited liability companies, S corporations, partnerships), not-for-profit organizations, cooperatives, trusts, and individuals.

Mark assists clients in analyzing the state tax implications of business reorganizations and other transactions. He also assists clients in their state and local tax compliance functions and during audits and examinations, and he represents them in administrative proceedings with state revenue authorities. Mark has led engagements addressing a wide variety of state tax matters including nexus studies, apportionment analysis, unitary determinations, and taxability conclusions.

Prior to joining Moss Adams, he worked for a Big Four public accounting firm serving as the firm’s resource for Ohio and Indiana taxes. He also provided consulting services and audit defense for the Ohio corporation franchise tax, municipal income taxes, pass-through entity tax, sales & use tax, and the Ohio commercial activity tax.

Selected Publications

  • "State-By-State Apportionment Schedules Could Help Businesses Better Comply with State Laws" (Journal of Multistate Taxation and Incentives, June 2018)
  • "State Income Tax Implications of the Tax Cuts and Jobs Act" (Moss Adams Insight, February 2018)
  • "Seattle Income Tax Ruled Invalid" (Moss Adams Alerts, December 2017)
  • "North Carolina Requires New Tax Form with Sales and Apportionment Data for Some Corporations" (Moss Adams Alert, April 2016)
  • "Streamlining Your Tax Burden, Part Two: Incentives, Credits, and Opportunities for Aerospace Companies at the State and Local Levels" (Moss Adams Insights, July 2014)

Selected Speaking Engagements

  • Bloomberg BNA's "Learning from the Bloomberg BNA 2017 State Trust Nexus Survey"
    (Moss Adams Webcast, November 2017)
  • Oregon Income Tax Considerations for the Sale of a Partnership Interest
    (Pacific Northwest Regional State Tax Meeting, Council on State Taxation, August 2016)
  • Multi-State Tax Update
    (Washington State Tax Conference, Washington Society of CPAs, June 2016)
  • Multistate Tax Update and Nexus and Service Apportionment Issues
    (Washington State Tax Conference, Washington Society of CPAs, June 2015)

Professional Affiliations

  • Member, Ohio Bar Association

Education

  • BA, political science and history, University of Washington
  • JD, Ohio State University