Litigation, Fraud and Forensic Services Resume



Business Experience

Current Position Chief Executive

2006 - 2010 Echelbarger, Himebaugh, Tamm & Co., P.C.

1997 - 2006 Crowe, Chizek and Company LLC

1988 - 1997 Kisscorni & Company, P.C.

1985 - 1988 Howerzyl & Kisscorni, CPAs

1980 - 1985 Holly's, Inc.

1977 - 1984 Grand Valley State University

1975 -1980 Touche Ross & Company

1970 - 1975 Michigan Department of Treasury

Edward S. Kisscorni, CPA/MBA is the owner and Chief Executive of an web based, paperless, green firm specializing in Michigan State and Local Tax consulting with a special emphasis on state tax audits and appeals. His firm operates from offices located in the Federal Square Building in downtown Grand Rapids. Ed has extensive experience in Michigan state and local taxation first as an auditor with the Michigan Department of Treasury, in the tax department of an international accounting firm, as a sole practitioner, and leading the state and local tax groups of a large local accounting firm and a national accounting firm.

Ed Kisscorni is the most recognizable speaker in Michigan on State and Local Tax issues including the Michigan Business Tax. He has presented Single Business Tax, Michigan Business Tax and Sales and Use Tax seminars for over twenty-five years for the Michigan Association of Certified Public Accountants (MACPA) and is a frequent speaker at conferences and workshops. He has also spoken extensively for the Michigan State Chamber of Commerce and other business groups.

He has frequently testified before legislative bodies on matters of taxation. Ed’s practice areas include Consultation and Planning in Michigan State and Local Taxation.

Education

B.B.A. Accountancy Western Michigan University 1970

M.B.A. Management Grand Valley State University 1974

Certifications

Certified Public Accountant (CPA - Michigan - 1975 to Present)

Certified Public Accountant (CPA - Florida - 1993 to Present "Registered Status")

Memberships and Affiliations

American Institute of Certified Public Accountants

-Past Member - State and Local Tax Committee (1997 - 1998)

Michigan Association of Certified Public Accountants

-Past Chair - State and Local Tax Committee (1983 - 1985)

-Past Member of the Board of Directors (2004 - 2010)

Michigan State Chamber of Commerce

-Member - State and Local Tax Committee (1980 - Present)

Grand Rapids Chamber of Commerce

-Past Chair - State Legislative Committee (1982 - 1983)

-Past Member - Board of Directors (1991 - 1996)

Public Office - Appointments

1987 Administrative Committee on Public Accountancy

By: Michigan Governor James J. Blanchard

1988 Administrative Committee on Public Accountancy

By: Michigan Governor James J. Blanchard

1990 Administrative Committee on Public Accountancy (Vice-Chair)

By: Michigan Governor James J. Blanchard

1996 State Board of Accountancy

By: Michigan Governor John Engler

1997 State Board of Accountancy

By: Michigan Governor John Engler

2001 State Board of Accountancy (Chair)

By: Michigan Governor John Engler

Publications

"The Michigan Business Tax - 2010 Desktop Reference Manual" Co-authored with Ronald J. Kaley Echelbarger, Himebaugh, Tamm & Co., PC 2010

"The Michigan Business Tax - 2009 Desktop Reference Manual" Echelbarger, Himebaugh, Tamm & Co., PC 2009

"The Control Test for a Michigan Business Tax Unitary Business Group" Co-authored with Ronald J. Kaley and Kristen K. Seaman Echelbarger, Himebaugh, Tamm & Co., PC 2009

"The Michigan Business Tax - 2008 Desktop Reference Manual" Echelbarger, Himebaugh, Tamm & Co., PC 2008

"Michigan Business Taxes - An Employer's Guide to the Single Business Tax, Sales and Use Tax and Property Taxes" Co-authored with Jeffrey S. Ammon The Michigan State Chamber of Commerce 2006

"Reverse Sales and Use Tax Audits" - The Tax Advisor

American Institute of Certified Public Accountants, September 1999

"Michigan SBT: Opportunities or Pitfalls" - The Journal of State Taxation

Aspen Publishers, Inc., Fall 1998

"Michigan Eliminates 'Throwback Rule' and Provides for Voluntary Disclosure"

The Tax Advisor, American Institute of Certified Public Accountants, September 1998

"Michigan Reforms the Single Business Tax to Export More of the Tax Burden"

The Journal of State Taxation, Aspen Publishers, Inc., Summer 1996

"Michigan Single Business Tax" - Michigan Bar Journal August 1980, Page 552

"A Review of the United States Supreme Court Decisions Used As A Basis To Formulate Nexus And Apportionment Policy Under The Michigan Single Business Tax"

The Michigan CPA, Michigan Association of Certified Public Accountants, May-June 1980

"Michigan Use Tax Liability For A Michigan Manufacturer" - The Michigan CPA

Michigan Association of Certified Public Accountants, September-October 1979

"The Michigan Department of Treasury (Organizational Structure) and Representation of Taxpayers thru State Tax Audit and Informal Hearings" The Michigan CPA

Michigan Association of Certified Public Accountants, July-August, 1978

"Determination of Taxpayers Subject to the Michigan Single Business Tax" The Michigan CPA

Michigan Association of Certified Public Accountants, November-December 1976

Tax Litigation (Michigan Tax Tribunal)

Grand Valley Wood Products, Inc. v. Department of Treasury

Michigan Tax Tribunal, December 2, 2005

Michigan Use Tax Assessment

Feyen-Zylstra, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, August 8, 2005

Michigan Use Tax Assessment

Rouge Steel Company v. Michigan Department of Treasury

Michigan Tax Tribunal, May 31,2005, Docket No. 0315388

Michigan Use Tax Assessment

Plymouth Nursery, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, September 24,2004, Docket No. 0311795

Michigan Single Business Tax Small Business Credit Disallowance

ADAC Plastics, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, May 28, 2004, Docket No. 307524

Michigan Single Business Tax Claim for Refund

HZA, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, May 21,2004, Docket No. 307211

Michigan Single Business Tax Small Business Credit Disallowance

HZA-3, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, May 21,2004, Docket No. 307212

Michigan Single Business Tax Small Business credit Disallowance

B L Rentals, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, May 27,2003, Docket No 298265

Michigan Single Business Tax Assessment

B L Rentals, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, May 27, 2003, Docket No 298266

Michigan Use Tax Assessment

Lamit Properties, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, July 25,2001, Docket No. 286600

Michigan Use Tax Assessment

Accent Leasing, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, June 4, 2001, Docket No. 282996

Penalty Assessment on Single Business Tax Assessment

Stageright Corporation v. Michigan Department of Treasury

Michigan Tax Tribunal, December 23, 1999, Docket No. 0273064

Michigan Single Business Tax Assessment

Rogers Athletic Company, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, December 23, 1999, Docket No. 0273062

Michigan Single Business Tax Assessment

Rogers Athletic Company, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, December 23, 1999, Docket No. 0273341

Michigan Use Tax Assessment

Michner Plating Company v. Michigan Department of Treasury

Michigan Tax Tribunal, December 23, 1999, Docket No. 273340

Michigan Use Tax Assessment

Lakeshore Leasing, Ltd. v. Michigan Department of Treasury

Michigan Tax Tribunal, December 8, 1999, Docket No. 273135

Michigan Use Tax Assessment

Engineered Stadium Systems, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, January 10, 1995, Docket No. 219420

Michigan use Tax Assessment

Repair Industries of Michigan, Inc. v. Michigan Department of Treasury

Michigan Tax Tribunal, October 5, 1991, Docket No. 167268

Michigan Use Tax Assessment

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