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STEVEN M. WALK, J.D., CPA

3116 W. Harbor View Avenue • Tampa, FL 33611

216-288-6166 (O) • 813-831-5671 (H) • 813-839-4896 (F)

swalk@stevenwalk.com



BUSINESS CONSULTANT / CPA / TAX ATTORNEY



Senior level Business Consultant/CPA/Attorney with Big 4 and IRS litigation experience. Consistently recognized

for ability to design and implement proactive, cost-saving solutions for publicly and privately held businesses.

Diverse book of business combined with strong technical expertise. Demonstrated accomplishments:



 Tax Returns, Audits, and Appeals  Tax Planning

 Part - Time / Interim CFO  Business Development

 Business Turnarounds  Mergers and Acquisitions

 FAS 109/FIN 48  Financial Reporting

 Tax Litigation and IRS Issue Resolution  Business Valuation

 Financial / Tax Software Consulting  Accounting Methods





PROFESSIONAL EXPERIENCE





STEVEN M. WALK, J.D., CPA 2001 to Present



Independent Business & Tax Consultant

Independent business consultancy & tax practice that offers clients part-time and interim CFO services, operational

and business consulting, and strategic tax services in a cost-effective, time-efficient manner with a level of personal

attention to detail and service only available from a senior level independent practitioner. The combination of

operational, accounting, and legal background helps businesses achieve business objectives without hiring

permanent staff; improve financial functions and operate more efficiently, reduce tax burdens, ensure compliance

with legal requirements, and resolve disputes.



 Interim Tax Director for $1.2 billion healthcare company. Led tax department through transition after

purchase by a larger public company including completing two years of federal, state and local tax

compliance. Assisted purchaser with tax process integration and tax accounting for quarterly and year end

closings.

 Created framework for FAS 109/FIN 48 compliance for a multinational engineered materials company.

 Provided turnkey tax solutions for international compliance, domestic manufacturing deduction calculations

and federal, state and local tax compliance for large international companies.

 Drafted tax opinion letters and Applications for Change of Accounting Method.

 Engaged to lead a variety of business M&A projects including evaluation of target assets and business

opportunities, operational and financial due diligence, and tax opinion letters.

 Led all tax planning and compliance activities for multi-office accounting firm located in Tampa, Florida.

Provided strategic tax advice regarding transactions, tax accounting issues, audits and federal and state tax

returns. Reorganized tax department procedures eliminating overtime while improving productivity and

accuracy of tax compliance.

 Led effort to review and implement financing alternatives for a new $5 million manufacturing and

warehouse facility ultimately including port authority issued bonds, tax abatements and foreign trade zone.

 Served as CFO for a start up dot com/software company in the real estate services industry. Implemented

GAAP accounting standards, budgets, and new financial software; hired and trained a financial staff.

 Served as project leader to establish and implement a new distribution company in Mexico for a US based

consumer products business. The initiative included extensive planning and consulting with Mexican

customers and sales personnel; assembling team of Mexican legal, accounting and logistic partners and

coordinating and training the domestic team.

Steven M. Walk Page 2





ERNST & YOUNG LLP 1987 to 2001



Principal, Lake Erie Area Financial Services & Insurance Group (1998 to 2001)

Led new business development efforts and managed $1 million book of business in tax consulting services for

banking, insurance and financial services companies in Ohio, Michigan, Pennsylvania and West Virginia. Consulted

on federal/state tax issues dealing with: mergers and acquisitions; allocation issues; structured transactions; IRS

procedural matters and dispute resolution; accounting methods; valuation; and alternative minimum tax.

 Sold and managed M&A tax projects generating $300,000 in new, high margin revenue.

 Developed new relationships and managed state/local tax planning and compliance outsourcing

engagements for 13 banking and insurance companies with average fees of $100,000 each.

 Penetrated major non-client insurance companies and won competitive bids for process improvement

projects, tax incentive programs and $200 million refund claim issues with potential revenues of $2 million.

 Created a 13-year “sole source” tax advisor relationship with the largest health insurer in Ohio. Significant

engagements included an IRS audit management ($1 million fees), joint venture tax consulting ($750,000

fees), and M&A tax advice ($450,000 fees).



Principal, National IRS Practice & Procedure Group (1997 to 1998)

Senior Manager (1993 to 1997)

Led Great Lakes region effort to create IRS Practice and Procedure group providing services to 300+ clients of 15

practice offices in 6 states and Canada including: tax audits, dispute resolution, appeals, penalties; accounting

methods; valuations, employment tax; tax shelters, international tax procedures and employee benefit plans.

 Sold and directed tax service engagements for new and existing manufacturing, consumer product, banking,

insurance, investment management and healthcare clients with annual fees up to $2 million.

 Achieved penalty abatements related to income, employment, and information return penalties. Savings to

clients included a $3 million regional trucking company, $400,000 regional brokerage firm, $300,000 large

health insurance company and $500,000 large super regional bank.

 Appealed IRS exam issues for private/public corporations and partnerships with tax savings and penalty

avoidance ranging up to $10 million for individual clients.

 Resolved $200 million valuation issue for large manufacturer generating $300,000 in fees.

 Obtained tax refunds for clients including $40 million received in 1 week for a multinational company.

 Initiated relationships with Fortune 500 companies realizing major fees and creating long-term tax clients.

 Won multiyear outsourcing contracts to manage IRS audits for public, private and non-profit corporations.

 Initiated innovative, proactive negotiations with the IRS on behalf of clients to resolve procedural and

compliance errors, precluding the imposition of penalties and business disruption.



Senior Manager, Cleveland Tax Department (1989 to 1993)

Manager (1987 to 1989)

Managed client relationships as a multidisciplined tax generalist with emphasis on tax planning and resolving

federal/state tax controversies and compliance issues. Consulted on complex tax issues related to mergers and

acquisitions, inventory valuation and taxation of insurance companies.



OFFICE OF CHIEF COUNSEL, IRS, Cleveland, OH 1982 to 1987



Senior Trial Attorney (1986 to 1987)

Trial Attorney (1982 to 1985)

Represented IRS on federal tax controversies for corporate, partnership and individual tax matters. Substantial

experience in accounting methods, valuation issues, tax shelters, collection and TEFRA partnership litigation.





COOPERS & LYBRAND, Columbus, OH 1981 to 1982



Tax Associate

Steven M. Walk Page 3









EDUCATION / PROFESSIONAL ASSOCIATIONS



J.D., The Ohio State University, College of Law, Columbus, OH 1982

B.A., Emory University, Atlanta, GA 1979



Admitted to the Ohio Bar and US Tax Court Bar, 1982

CPA - Ohio, 1990

AICPA and OSCPA (1990 to Present)

FICPA (2008 to Present)

Member OSCPA Tax Committee (1995 to 1999)



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