Tax & Accounting Authors

Scott MacKay

Lockheed Martin Corporation
Scott W. MacKay has been the Vice President and General Counsel of Lockheed Martin IS&GS since 2010. Headquartered in Gaithersburg, Maryland, IS&GS is one of five principal business...

Philip MacWilliams, Esq.

Department of Justice
Philip MacWilliams is a Trial Attorney with the U.S. Department of Justice. Prior to his current role, Mr. MacWilliams was an attorney with the law practice of McKee Nelson. He has also served as...

J. Russell Madray, CPA, CIA, CMA, CFM

The Madray Group Inc.
With more than 25 years of professional experience, including stints at two Big 4 accounting firms, Russ Madray is a nationally-known accounting and auditing thought leader, writer, and advisor...

Diana Maitland

Deloitte
Diana Maitland is a Partner in the Wellington tax practice of Deloitte and leads the Deloitte National Transfer Pricing Group in New Zealand. Diana has more than 20 years of tax experience. Having...

Kirk Maldonado, Esq.

Sherman & Howard LLC
Prior to his death in 2014, Kirk was an attorney with the law practice of Sherman and Howard in Denver, Colorado.  He was a member of the California Bar and early in his career was an Attorney,...

Jacques Malherbe

Simont Braun
Jacques Malherbe is a corporate and tax practitioner. He teaches these subjects and practices as a lawyer at Simont Braun, a law firm based in Brussels. He was previously with the firm Liedekerke...

Philippe Malherbe, Esq.

Liedekerke Wolters Waelbroeck Kirkpatrick
A Partner with Liedekerke Wolters Waelbroeck Kirkpatrick, Philippe Malherbe has substantial experience in transactions from both the corporate and tax law points of view. He focuses on solving...

James Randolph Mallek, CPA, Ph.D.

Stevenson University
Licensed as a CPA in the state of Texas, Dr. Mallek has taught undergraduate and graduate financial, managerial, and accounting information courses at the Leventhal School of Accounting at the...

Teresa Maloney, Esq.

Jones Day
A Partner with Jones Day, Terry Maloney advises clients on the federal income tax consequences of domestic and cross-border transactions, with particular emphasis on real estate and real...

Vivek Mande, Ph.D.

California State Univerisy Fullerton
Dr. Mande is the director of the Center for Corporate Reporting and Governance at California State University Fullerton. He was the 2007-2008 PricewaterhouseCoopers Faculty Fellow, the recipient...

Petri Manninen, VT, LL.M.

Lakiasiaintoimisto Lakituki Oy
Petri Manninen is a co-owner of Lakiasiaintoimisto Lakituki Oy, a law firm based in Helsinki, Finland. Mr. Manninen has 20 years of legal and management experience during which time he has...

Elliott Manning

University of Miami
Elliott Manning is Professor of Law and Dean's Distinguished Scholar for the Profession at the University of Miami School of Law. Before joining the university in 1980, he was an associate...

George Manousos

PricewaterhouseCoopers LLP
George Manousos is a partner in the Federal Tax Services group of PwC’s Washington National Tax Services (WNTS) practice. In this role, he advises clients on a broad range of general federal tax...

Christine Marciasini, Esq.

Pirola Pennuto Zei & Associati
Christine Marciasini is an attorney with Pirola Pennuto Zei & Associati. Prior to joining PPZA, she was a consultant with Tonon & Associati (2000–2007) and an associate with Alegi &...

Fred Marcus, Attorney

Horwood Marcus & Berk Chartered
Fred O. Marcus is a partner in Horwood Marcus & Berk Chartered, where as chairman of the firm's state and local tax practice group, he concentrates on state tax planning and the resolution of...

Patrick Marley

Osler, Hoskin & Harcourt LLP
A Partner with Osler, Hoskin & Harcourt LLP, Patrick Marley advises on tax issues associated with international tax planning, domestic and cross-border mergers and acquisitions, corporate...

Helen Marmoll, Esq.

Helen E. Marmoll Attorney-at-Law
Helen E. Marmoll, owner of Helen E. Marmoll Attorney-at-Law for more than 39 years, is formerly a Tax Division trial attorney with the U.S. Department of Justice. She is a member of the American...

Howard Marmorstein, Ph.D.

University of Miami, School of Business
Howard Marmorstein is an Associate Professor of Marketing at the University of Miami where he teaches Marketing Management and Consumer Behavior. Professor Marmorstein received both a B.S. in...

James Martin, CPA

PricewaterhouseCoopers LLP
A Managing Director in the National Tax office of PwC for more than 15 years, Jim specializes in inventory accounting methods and leads PwC's retail inventory accounting methods practice.

Mauricio Martínez D´Meza Violante, Esq.

Deloitte Mexico
Mauricio Martinez-D'Meza has been a business tax partner at Deloitte Mexico since October 2002. His areas of expertise include domestic and international tax planning, tax controversy and tax...

Elena Marty-Nelson

Nova Southeastern University
Professor Elena Maria Marty-Nelson joined the NSU Law faculty in 1992 and was promoted to full professor with tenure in 1997. She had previously taught for the Harrison Institute at Georgetown...

Samuel M. Maruca, Esq.

Covington & Burling LLP
Sam Maruca has practiced broadly and exclusively in the area of federal income tax since 1983, focusing in recent years on large-case controversies, including complex transfer pricing disputes. ...

Joseph Maselli, Esq.

PricewaterhouseCoopers LLP
Joseph Maselli is a Director at PricewaterhouseCoopers where he profides advice to clients and prepares formal written submissions to the IRS on a wide variety of procedural, administrative and...

Kent Mason, Esq.

Davis & Harman LLP
Kent advises Davis & Harman LLP clients in the retirement savings area. He works primarily with major employers, large plans, and national vendors of retirement plan services. He is an expert...

Dawn Massey, CPA, CGMA

Fairfield University
Dr. Dawn W. Massey is Coordinator, Graduate Accounting Programs and Professor of Accounting at the Charles F. Dolan School of Business at Fairfield University where she teaches undergraduate and...

Nicholas Mastracchio, Jr., CPA, Ph.D.

University of South Florida
Nicholas J. Mastracchio, Jr. is a CPA.  He holds a Doctor of Philosophy from Union College, where his studies and dissertation were in the area of valuation of closely held companies.   He has...

Steven Mather, Esq.

Mather Kuwada LLP
A Partner with Mather Kuwada in Beverly Hills, California, Steve handles tax audits, investigations, appeals, litigation and collection problems with both the Internal Revenue Service and all...

Mark Matthews, Esq.

Caplin & Drysdale
Mark E. Matthews is a Member in Caplin & Drysdale's Tax Controversies, Tax Litigation, and Exempt Organizations practice groups.  Prior to joining Caplin & Drysdale, Mr. Matthews practiced...

James Maule

Villanova University School of Law
James Edward Maule, Professor of Law, Villanova, has made major contributions to widely used tax treatises such as Bloomberg BNA Tax Management Portfolios, including 560 T.M., Income Tax Basis:...

Todd Maynes, Esq.

Kirkland & Ellis LLP
Todd Maynes, a partner in Kirkland's Chicago office, focuses his practice on the tax aspects of debt restructuring, bankruptcy and tax litigation. Todd has served as Chair of the Planning...

Cheri Reither Mazza, Ph.D.

CRM Accounting and Financial Consulting
An independent accounting and financial consultant, Cheri Reither Mazza is the owner of CRM Accounting and Financial Consulting, LLC.  Dr. Mazza is a CPA, CMA, and a CDFA (Certified Divorce...

Todd Y. McArthur, Esq.

PricewaterhouseCoopers LLP
Todd McArthur is a principal in PwC’s Washington National Tax Services practice with the Mergers and Acquisitions group, which helps clients evaluate a variety of possible structures, complex...

Harrison McCawley, Esq.

Prior to his death in 2008, Harrison McCawley was an attorney in the Tax Division of the U.S. Department of Justice from 1955 to 1960. For the next twelve years he served as a staff attorney with...

John McCoy, Esq.

Arent Fox LLP
John C. McCoy, is a retired Partner with Arent Fox, LLP.

Joel McDonald

Industrial Investors Capital Management Limited
Joel McDonald graduated summa cum laude from the University of Alabama with a Bachelor of Science degree in Accounting. He obtained his law degree from the University of Virginia School of Law,...

Kathleen McEligot, CPA

Deloitte & Touche LLP
Ms. McEligot is a tax partner at Deloitte Tax LLP, with over 36 years of professional experience. She specializes in corporate taxation, with extensive experience in the financial services,...

Roger McEowen, Esq.

Iowa State University
Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he is also the Director of the ISU Center for Agricultural Law and Taxation....

Ruth Ann McEwen, CPA, Ph.D.

Florida International University
Dr. McEwen serves as Associate Dean and Director, School of Accounting at Florida International University. She has taught Financial Accounting at the Intermediate and Doctoral levels for more...

Richard McHugh, Esq.

Porter Wright Morris & Arthur LLP
Rich McHugh is Partner-in-Charge of the Washington, D.C. office of Porter Wright Morris & Arthur LLP where he focuses his practice in all areas of employee benefits law, including qualified...

Megan McLaughlin Kirmil, Esq.

IRS Office of Chief Counsel
Megan McLaughlin Kirmil is an Attorney (Income Tax & Accounting) with the IRS Office of Chief Counsel. Prior to her current position, she was a Senior Manager in the National Tax Office,...

Neelu Mehrotra, MSPA MST EA

Ernst & Young LLP
Neelu Mehrotra is an Executive Director in National Tax at Ernst & Young where she is focused on Quantitative Services in the International Tax practice. Ms. Mehotra had been a Senior Manager...

Briani Bennett Mellen, Esq.

Culp, Elliott & Carpenter P.L.L.C.
Briani Bennett Mellen practices in the firm’s estate planning group. She is licensed to practice law in North Carolina and South Carolina. Ms. Mellen’s practice is primarily focused in the areas...

Thomas Meyer, CFA

Horst Frisch Incorporated
Tom Meyer joined Horst Frisch as an Analyst in 1992 and, after completing his M.B.A., rejoined the firm as an Associate in 1997. He became a Director in 2004 and a Managing Director in 2006. 

Saul Mezei, Esq.

Morgan, Lewis & Bockius LLP
A Partner with Morgan Lewis, Saul Mezei represents clients at all stages of federal tax controversy, from audit and administrative appeals to trial and judicial appeals. Saul mainly focuses on...

Louis Mezzullo, Esq.

Withers Bergman LLP
A Consulting Partner with Withers Bergman LLP, Louis Mezzullo’s principal areas of practice are Taxation, Estate and Business Succession Planning, and Employee Benefits.  He was on the faculty of...

Forrest David Milder, Esq.

Nixon Peabody LLP
Forrest Milder is one of Nixon Peabody’s lead tax partners when it comes to tax credits and other tax-advantaged investments. He has a national practice that emphasizes the development of...

Edouard Milhac

CMS Bureau Francis Lefebvre
Edouard Milhac is a partner of CMS Bureau Francis Lefebvre, practising in the international tax group. From 1994 to 2000, Edouard practised in the New York office of CMS Bureau Francis Lefebvre....

Joel Miller, Esq.

Miller & Miller LLP
With the firm of Miller & Miller LLP, Joel E. Miller was previously a Law Secretary to Honorable Harold R. Medina, Judge, U.S. Court of Appeals for the Second Circuit from 1956–1957. He was...

Martin B. Miller, Esq.

Miller & Miller LLP
Bloomberg BNA Tax Management Portfolios:

Michael Miller, Esq.

Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Michael J. Miller has provided U.S. tax advice to domestic and international clients for more than 20 years. Working with foreign clients, he has...

Robert H. "Buff" Miller, Esq.

Cooley LLP
Robert H. "Buff" Miller joined Cooley in 1999 as a partner in the Firm's Business department and became a senior counsel in 2012. He is resident in the Firm's Palo Alto office.

Elizabeth Minnigh, Esq.

Buchanan Ingersoll & Rooney PC
A Shareholder at Buchanan Ingersoll & Rooney PC, Elizabeth Carrott Minnigh focuses her practice on trusts and estates, charitable organizations, social enterprise organizations, art law,...

Steven Mintz, Ph.D.

California Polytechnic State University
Dr. Mintz enjoys an international reputation for research and teaching ethics in business and accounting. He has published two textbooks.  The most recent publication is E

Luis Fernando Miranda

Landwell PricewaterhouseCoopers Tax & Legal Services, S.L.
Luis Fernando Miranda is a Partner with PricewaterhouseCoopers in Spain where he specializes in internatioal tax. He is a former Professor, Universidad Central de Venezuela, Caracas and a former...

Jerrie V. Mirga

Economic Consulting Services, LLC
Jerrie Mirga joined Economic Consulting Services in 1986 as an Economist.  She became Senior Economist in 1987, and in 1997 she became Director, Transfer Pricing and Customs.  In her current...

Mark Mitschow, Ph.D.

SUNY Geneseo
Mark Mitschow teaches primarily financial accounting courses including Principles, Intermediate I and II, and Advanced Accounting. His research interests are in the areas of business ethics,...

Bernard Moens, Esq.

PricewaterhouseCoopers LLP
Bernard Moens is a Principal at PricewaterhouseCoopers LLP in New York, where he leads the international tax U.S. inbound practice. Bernard also is an Adjunct Professor of Law at Georgetown Law...

Michael C. Moetell, Esq.

Winston & Strawn LLP
Michael Moetell is a tax partner in the Winston & Strawn LLP’s New York office who concentrates his practice in domestic and international tax matters.

Stefan Moller, Esq.

Kim & Chang
Stefan L. Moller is a foreign attorney practicing in Kim & Chang's Tax Department since 1994. 

Gianmarco Monsellato

Taj Société d'Avocats
Gianmarco Monsellato; graduate of the HEC Group, International Management School France; recognized as “Lead Tax Adviser” and “Lead Transfer Pricing Advisor” in all Euromoney Legal Media Group...

Peter Moons, Esq.

Loyens & Loeff
Peter Moons is a partner in the tax practice of Loyens & Loeff Luxembourg since 2004, with a focus on corporate tax advice for multinationals and funds, in particular private equity funds,...

Cynthia Moore, Esq.

Dickinson Wright PLLC
Cynthia Moore is a Member of Dickinson Wright where she is Practice Department Manager: Domestic Relations, Employee Benefits, Estate Planning, Gaming and Immigration. In this role she provides:

David Moore, Esq.

Berwin Leighton Paisner LLP
David is an associate in Berwin Leighton Paisner's private equity team. He advises clients on a wide range of issues including private equity transactions, mergers and acquisitions, joint ventures...

Kristine Mora

Ernst & Young LLP
Kristine Mora is a member of Ernst & Young LLP’s National Tax Department in the Federal Tax Services group. She has more than 11 years of experience assisting companies identify, develop and...

Anne E. Moran, Esq.

Georgetown University Law Center 
Ms. Moran was a partner with Steptoe & Johnson, LLP where she advised clients on executive compensation, retirement and benefits issues prior to her retirement.   She is currently an Adjunct...

R. William Morgan

Horst Frisch Incorporated
Bill Morgan rejoined Horst Frisch in January 2015 after serving since October 2011 as the Chief Economist of Transfer Pricing Operations (TPO) in the Large Business & International division of...

Rebecca Morgan

Stetson University College of Law
Professor Morgan is the Boston Asset Management Chair in Elder Law and the Co-Director of the Center for Excellence in Elder Law at Stetson University College of Law, and teaches in Stetson's...

Steven Mount, Esq.

Squire Patton Boggs
A Partner with Squire Patton Boggs, Steven Mount focuses his practice on tax credit financings including New Markets Tax Credit, Historic Tax Credit and Energy Tax Credit transactions. He also...

Clifford E. Muller, Esq.

Clifford E. Muller, B.S., B.A., Bucknell University (magna cum laude 1978), Delta Mu Delta; J.D., George Washington University (with high honors 1981), Order of the Coif; Professional Lecturer in...

Ramón Mullerat, Esq.

Landwell PricewaterhouseCoopers Tax & Legal Services, S.L.
Ramón Mullerat, an international tax partner with PricewaterhouseCoopers Madrid, has over 23 years of experience in international inbound and outbound tax planning. Ramón is the partner in charge...

Michael Mulroney, Esq.

Villanova University
Professor Mulroney is the Director of the Villanova Graduate Tax Program and Acting Co-Director of the Law School’s Tax Clinic. He is also an adjunct professor in Georgetown's graduate tax...

Francis A. Muracca III, Esq.

Jones Day
Fran Muracca's practice centers on advising entrepreneurs and middle market privately held business owners on a range of business structuring, transaction, tax, and disposition issues, including...

Christopher P. Murphy, Esq.

Skadden Arps
Education:

Fred Murray, Esq.

University of Florida Frederic G. Levin College of Law
Fred F. Murray, is the Director of the Graduate Tax Program and Professor of Taxation Practice, University of Florida Frederic G. Levin College of Law. His experience includes public law and...