MICHELLE S. BERTOLINI, LL.M., JD, CPA, CGMA

Transcription

1 MICHELLE S. BERTOLINI, LL.M., JD, CPA, CGMA EDUCATION: THOMAS JEFFERSON SCHOOL OF LAW, San Diego, CA LLM in International Taxation and Transactions, May 2008 summa cum laude. STETSON UNIVERSITY COLLEGE OF LAW, St. Petersburg, FL JD December 1997 cum laude; Admitted to Florida Bar April, 1998 Class Rank: Top 10% FLORIDA ATLANTIC UNIVERSITY, GEORGIA STATE AND UNIVERSITY OF TAMPA Various Doctoral and Masters Level courses in statistics, accounting, law and finance, with over 18 graduate hours in PhD level accounting courses. OGLETHORPE UNIVERSITY, Atlanta, GA B.B.A. in Accounting, 1988 cum laude TEACHING EXPERIENCE: UNIVERSITY OF SOUTH CAROLINA UPSTATE, Spartanburg, SC August 2015 through August 2016 Courses Taught: ACC 347 Business Law ACC 335 Federal Taxation 1 ACC 331 Intermediate Accounting ACC 435 Federal Taxation II NOVA SOUTHEASTERN UNIVERSITY, Davie, FL August 2012 through August 2015, Adjunct Winter Courses Taught: ACC 2031 Managerial Accounting ACC 4111 Business Law for Accountants TXX 3110 Federal Taxation 1 TXX 5768 Real Estate Taxation TXX 5769 Tax Planning & Research TXX 5772 Special Topics in Taxation TXX 5773 State and Local Taxation TXX 5765 Tax Policy UNIVERSITY OF HARTFORD, West Hartford, CT August 2009 through August 2012 Classes Taught: AC Managerial Accounting AC Financial Accounting AC Business Taxation AC Advanced Corporate Taxation AC Pass-through Entity Taxation AC Tax Research AC Taxation of Real Estate Transaction

2 Bertolini Page 2 TEACHING EXPERIENCE (continued): PUBLISHED WORKS: FLORIDA ATLANTIC UNIVERSITY, Boca Raton, FL Fall 2002 through August 2009 and Summer Adjunct in 2013 through Present Classes Taught: TAX Federal Tax 1 TAX Federal Tax 2 ACC Principles of Accounting 2 TAX Concepts of Federal Taxation TAX Corporate Taxation TAX Advanced Corporate Taxation TAX Partnership Taxation TAX Estate and Trust Planning and Taxation TAX International Taxation TAX IRS Practice & Procedures TAX Contemporary Tax Topics I was an Instructor through May In addition to being an assistant professor, I was one of the founding individuals of the on-line MTAX program in 2005 and still teach in the program as an adjunct. Almer, E., Bertolini, M. and Higgs, J. (2013) A Model of Individual Accounting Salaries. Issues in Accounting Education. 28(3), Bertolini, M., and Weaver, P. (2013) Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard. Journal of Legal Tax Research, December Bertolini, M., Hooks, K. and Higgs, J. (2011). Multi-Dimensional Locus of Control Applied to the Taxpayer/Tax Professional Relationship. Advances in Accounting Behavioral Research. August 2011 Bertolini, M., Borgia, C., and Seigel, P. (2010). The Social Skill Preferences of Tax Professional in CPA Firms: A FIRO-B Analysis. Journal of Applied Business Research. 26(2), Bertolini, M. (2008) Mandatory Arbitration in the Arena of Tax Treaties, What is Available to the Taxpayers Tax Section Bulletin, The Florida Bar, June Bertolini, M. and Lassar, S. (2007) Service Warranty Companies - Hybrids of the Insurance Industry Tax Adviser, July Accelerated Depreciation and the Automobile, Crowe Chizek Dealer Focus Series, BOOK CHAPTERS PUBLISHED: Hooks, K., Auditing and Assurance Services Understanding the Integrated Audit. John Wiley & Sons. (1 st ed. Vol. 1, pp. Chapter 4 41 pages) Langdon, T.P., Grange, E.V and Dalton, M.A., Income Tax Planning. Money Education, 7 th Edition. Chapter 3, page 79. Consolidated Returns, CCH, Tax Treatise, Chapter 8.02, January 2012.

3 Bertolini Page 3 AWARDS PRESENTATION and CONFERENCE PROCEEDINGS Journal of Legal Tax Research Best Article Award for 2013 Advances in Accounting Behavioral Research Best Article Award for 2011 Bertolini, M. The Ascertainable Standard, State Law and the terms Comfort, Emergency, Benefit and Welfare : Are these terms valid for I.R.C. 2041(b)(1)(A). Presenting ATA Conference in February 2016 Taxation of Domestic Service Warranty Companies, Internal Revenue Service, South Florida Division, June Top tier accounting journals: What is a publishing really worth?, Almer, E., Bertolini, M., Higgs, J. and Hooks, K American Accounting Association Annual Meeting, August Multi-dimensional Business Student Locus of Control The Professor Powerful Other. Bertolini, M., Litt, B. and Hooks, K American Accounting Association Annual Meeting, August American Woman s Society of Certified Public Accountants. DOMA, Windsor and the Estate and Income Tax Ramifications. November National Conference of CPA Practitioners, DOMA, Windsor and What does this mean for Estate Planning. October 29, 2013 Blackboard, Formatting and Backgrounds. On-Line Teaching Presentation. Nova Southeastern University November A Model of Individual Accounting Salaries., Almer, E., Bertolini, M. and Higgs, J. American Accounting Association Annual Meeting, August Mandatory Arbitration with Tax Treaties: A Need for a Coherent International Standard., Bertolini, M. and Weaver, P. American Taxation Association Mid Year Meeting, February Money Laundering in Today s World, Young, G. and Bertolini, M. The Computer Forensic Show, November Accounting for Service Warranty Companies, Florida Institute of Certified Public Accountants. October 2009 RESEARCH: (Revise and resubmit): Higgs, J., Almer, E., Bertolini, M. and Hooks, K. Working Title: Top tier accounting journals: What is a publishing really worth?. Advances in Accounting Education (Works to be Bertolini, M. The Ascertainable Standard, State Law and the terms Comfort, Emergency, Benefit and Welfare : Are these terms valid for I.R.C. 2041(b)(1)(A). Journal of Legal Tax Research

4 Submitted): Bertolini, M. and Delgado, D. CFCs, 953(d) election and State Taxation, California s expansion of nexus. State Tax Notes Bertolini Page 4 (Works in Progress) Continued: Bertolini, M. and Litt, B. Working Title: Multi-dimensional Business Student Locus of Control The Professor Powerful Other. Data collected; Analysis and writing completion December 2016 Bertolini, M. Working Title: Risk Shifting and Insurance Taxation, When is Enough- Enough for NCFCs and the Cell Structure. Expected completion December Bertolini, M., Hooks, K., and Higgs, J. Working Title: Clients review of tax professional Insight into behavior aspects of the client/taxpayer. The research consists of reviewing an analyzing a client s tax behaviors and how these behaviors affect a taxpayer s outlook and review of their tax professional. Instrument in IRB approval stage. Bertolini, M., Desai, V and Srivastava, R. Audit Independence, Client Situational Specific Locus of Control. The research seeks to look at how public firm clients view their auditors and the control these auditors have over the financial statements and audit opinion. Instrument in IRB approval stage. Landau, B and Bertolini, M. Completing the Survey: Is that Big Mac Really Free. TEXT REVIEW: COMMITTEES: PROFESSIONAL EMPLOYMENT: Journal of Legal Tax Research Editorial Board Reviewer Issues in Accounting Education Editorial Board - Reviewer Anderson, Pope and Kramer, Federal Taxation 2008, Prentice Hall Income Tax Planning for Financial Planner, Money Education Resource (Ongoing) Assisting Editor, Florida Tax Section Bulletin Paper Reviewer, International Academy of Business and Economics Graduate Tax Curriculum Committee Undergraduate Accounting Curriculum Committee Online Teaching Committee Assurance of Learning and Quality Assurance Committee Bertolini & Hermansen, P.A. Sunrise, FL October 2003 to Present PARTNER/SHAREHOLDER Currently performing consulting engagements only in the area of insurance accounting and taxation, service warranty companies, real estate development, specifically in the Bahamas and valuations. Crowe Chizek, LLC (CPAs) Ft. Lauderdale, FL June 2002 March 2004 SENIOR TAX MANAGER Responsible for all aspects of the Florida s office tax department including supervising the department, research, estate planning, business planning and compliance for large corporate, partnership and individual taxpayers. Various Accounting and Law Firms May 1985 June 2002

5 Bertolini Page 5 PROFESSIONAL MEMBERSHIPS: OUTSIDE ACHIEVEMENTS: Attorney, Florida Certified Public Accountant, Georgia Member of the U.S. Tax Court American Bar Association Beta Alpha Psi, Accounting Honorary Society American Institute of Certified Public Accountants, Tax and Valuation Sections Phi Delta Phi, International Legal Fraternity Director United States Warranty Corporation, Pompano Beach, Florida. Charitable work: Prepare 501(c)(3) applications for numerous entities. Annual legal work in the area of taxation for Non-profit organizations.