Brian McCuller, JD, CPA | Bill Pate | Tommy Rains | Anna Howell, CPA | Jill Wozniuk, CPA | Larry Berretta | David Young

Brian McCuller, JD, CPA

Brian is the Member in charge of the state and local tax divison for Thompson Dunavant PLC in Memphis, Tennessee.  Prior to joining Thompson Dunavant, Brian practiced as a state and local expert at two international accounting firms.  He has over 16 years of experience assisting clients with complex tax transactions.  

Brian is in his third term as Chairman of the Tennessee Society of CPA’s State and Local Tax Committee, which serves as a liaison between CPAs and state tax officials and reports on state tax issues.  Brian is also actively involved in the legislative process by providing comments on pending legislation to the Tennessee Department of Revenue on behalf of the Tennessee Society of CPA’s.  

Brian received his Bachelor of Business Administration degree in Accounting from the University of Texas at Austin and his Juris Doctor degree cum laude from the University of Mississippi.  Brian is a member of the Institute for Professionals in Taxation, the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, the American Bar Association, and the Mississippi Bar Association.

Bill Pate

Bill is a Member of TD Advantage Tax.  Bill provides sales, use, and miscellaneous tax consulting.  He is also responsible for performing client analysis to effect cost-savings.  Prior to joining Thompson Dunavant AdVantage Tax, he served as Regional Tax Manager for Arthur Consulting Group, Inc. where he was responsible for managing and performing client analysis in the sales, use, and miscellaneous excise tax area.  Additionally, he was responsible for developing strategies for clients with respect to favorably resolving contested tax issues utilizing negotiations with state and local taxing authorities, ruling requests, protests, petitions, and administrative appeals.

Bill was with the North Carolina Department of Revenue for 13 years and served as an Interstate Audit Supervisor and as a field auditor.  He conducted field audits primarily for sales, use, individual income, and license/excise taxes.  As Audit Supervisor, he headed a staff of ten auditors who performed audits throughout the United States for the primary purpose of administering sales and use tax laws.  He was also responsible for resolving protested issues involving interstate audits.

Bill received a Bachelor of Science, Business Administration Degree from East Carolina University and studied advanced accounting and taxation courses at North Carolina State University.

Tommy Rains

Tommy is a Member of TD Advantage Tax.  Tommy has substantial experience developing strategies for clients and successfully resolving contested sales and use tax issues utilizing negotiations with state and local taxing authorities, ruling requests, protests, petitions, administrative appeals, and hearings.  In addition, he reviews major transactions and corporate expansion plans and advises clients on the most advantageous sales and use tax structures.  Tommy was recently named as Accountants Global Network Designated Resource for sales and use tax matters in North America.

Tommy served as Managing Member of Advantage Tax LLC for 12 years at Windham Brannon PC.  Previously, he served as SVP of Arthur Consulting Group, Inc., and he was Director of Sales and Use Tax Services for Touche Ross and Company and Arthur D. Little Valuation, Inc.  Tommy was Director of State and Local Tax for Best Products, Inc. and its subsidiaries, having retail operations in 33 states.  He was also employed by Hardee’s Food Systems, Inc. and Subsidiaries, directing the state and local tax area, having operations in 42 states involving retail and manufacturing operations.  He also served as Director of Foreign Audit for the Alabama Department of Revenue.

Tommy received a Bachelor of Science in Accounting from Troy State University.  He also holds a CMI from the Institute of Professionals in Taxation.

Anna Howell, CPA

Anna is a Director in the state and local tax division. Her sixteen years of experience include work in local and international accounting firms, as well as work in the private sector for corporate tax departments of major manufacturers with multi-state tax compliance. Anna has extensive knowledge of multi-state sales/use tax, tangible and intangible property tax, income tax and state and local business tax. She also leads outsourcing engagements in the areas of sales tax, property tax and business licenses.

Jill Wozniuk, CPA

Jill is a Manager in the tax department with a focus on multi-state clients. With over ten years of experience, Jill has worked in corporate tax departments, as well as both international and regional public accounting firms. Her corporate tax experience includes working for a retail subsidiary of a manufacturer as the supervisor of the tax compliance group. She was responsible for the timely and accurate filings of state and local compliance for 175 locations throughout the United States. Prior to joining Thompson Dunavant, Jill’s focus in public accounting was consolidated C-Corp tax returns with multi-state operations. She was the tax lead on an engagement with over $200 million in revenues filing in 11 states through multiple subsidiaries. 

During her time at Thompson Dunavant, Jill has served as lead on two cosourcing state income tax engagements. The more recent engagement was for a Fortune 500 company and resulted in the preparation, review and processing of approximately 220 state returns.

Jill is a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and President of the American Society of Women Accountants Memphis Chapter.

Larry Berretta

Larry is a Manager in our tax department, specializing in property tax. Larry has 39 years of experience in property tax management including hospitality, governmental, corporate and private consulting. Larry oversees and implements the filing of real estate assessment valuation appeals, negotiates with assessors, presents appeals to Boards of Equalization, prepares property returns, maintains accruals for tax payments, and audits and approves tax bills for both real and personal.

David Young

David is a Manager in our tax department specializing in property tax.  David has 32 years of experience in taxation in both the governmental and corporate sector, specializing in real and personal valuation. He is a former commercial property appraiser in Shelby County, Tennessee, and a hearing officer on the Shelby County Board of Equalization. David has also represented corporate taxpayers and government entities to the state court level as an expert witness.