Blake Nedbalek

Tax Director

Former Texas Comptroller State Tax Auditor & Supervisor, 25 Years

Contact

Phone/Fax/SMS:  Blake.Nedbalek@TexasTaxGroup.com

Experience

• Texas Comptroller’s Office – 1983 to 2008 (25 Years)
• Office of Inspector General – 2009 to 2011 (3 Years)
• Texas Workforce Commission – 2015 to 2016 (1 year)

Education

BBA, Accounting; Texas A&M University; College Station, TX; 1982

Practice Areas

• Sales and Use Tax
• Direct Pay Sales Tax
• Mixed Beverage Gross Receipts Tax
• Hotel Occupancy Tax
• Motor Vehicle Sales Tax
• Franchise Tax
• Motor Fuels Tax
• Bingo Tax
• Cigarette and Tobacco Tax
• Interstate Motor Carrier Tax
• Interstate Fuels Tax Agreement (IFTA)
• Natural Gas Tax (Marketing Cost Refunds)
• Interest on Sales Tax
• Sexually Oriented Business (SOB) Admissions Fee
• 无应缴税款要求证明(保护业务的买方免受业务的卖方所产生的税务债务的责任)
• Nexus
• Voluntary Disclosure Agreements
• Managed Audits
• Contract Audits
• Refund Requests (Manufacturing Credits, Predominant Use Studies, etc.)
• Fraud Audit Additional 50% Penalty
• Audit Settlements
• Reconciliation Conference
• Dispute Resolution Conference
• Redetermination Hearing
• Taxability Research
• 审计抽样和投影方法和程序(包括CAMS审计)
• Cost Reports (per Health and Human Services Rate Analysis Division)
• Single Tax Audits (Colleges, 独立学区和非营利组织通过德克萨斯州的债券获得资金)

Tax Auditor, Texas Comptroller of Public Accounts (Houston South Audit – 1983 to 1987; Austin Audit – 1991 to 1996)

• Independently performed Sales Tax, Franchise Tax, Bingo Tax, Motor Vehicle Tax, IMC Tax, Hotel Occupancy Tax, Mixed Beverage Tax, Fuels Tax audits and refund verifications (manufacturing credit, 主要用途研究和天然气税营销成本)的企业，包括制造商, contractors, banks, wholesalers, service providers, newspapers, telecommunications service, advertising agencies, agricultural, hospitals, auto dealers, fuel distributors, bars, restaurants, convenience stores and other retail businesses
• Promoted to Auditor IV within 4 years; noted for having “keen sense of taxability”; excelled at submitting productive audit leads
• Served as Office Audit Selector (Houston South – 1985 to 1987; Houston North – 1986 to 1987); Austin – 1991 to 2006)
• Wrote Office Audit Select Procedures Manual

选定项目组长-德州公共会计审计长(1987年至1991年审计司总部)

• Coordinated Audit Division Audit Select Program
• 支持17个州内和4个州外的审计办公室，协助审计办公室经理和审计选择人员开发办公室内的审计选择程序, and provide advice for use of audit selection tools and procedures
• Wrote audit selection procedures manual
• 1987年为审计办公室经理和审计选择人员举办审计选择研讨会，并在审计部门经理年度会议上就审计选择主题向经理们发表演讲
• 已开发的信息来源，如联邦航空局报告了涉及德克萨斯州卖方/买方的飞机交易，PIERS进口数据显示了德克萨斯州实体进口的高价值有形个人财产, etc. where Use Tax might be due
• Used SAS to create computer programs to access taxpayer database and create reports to identify potential audit candidates; customized reports were provided to audit offices as requested to allow them to efficiently select audits using specific criteria
• Worked with Tennessee, 路易斯安那州和其他州的税收部门共享信息, and developed audit selection tools, systems and databases; this included regression analysis statistically based scoring program that identifies “high score” audit candidates

审计组主管，德州公共会计审计长(奥斯汀审计- 1996 - 2006)

• Supervised staffs of 8 to 12 tax auditors
• Conducted monthly workload reviews and field visits to monitor my auditors’ audit procedures and activities; ensured that auditors utilized efficient planning, developed and documented audit plans appropriately, 根据税法和部门审计程序，编制无差错的调整时间表
• 向审计人员提供反馈和建议，以发展他们的审计专业知识
• 确保审计师每年接受80小时的适当持续培训

混合饮料税务审计项目协调员-德州公共账目审计长(审计部门总部- 2006 - 2008)

• 制定年度经营预算，由办公室负责完成混合饮料税务审计工作
• Provided Mixed Beverage Tax audit training for Audit Division auditors
• Provided advice to audit office management, auditors, 与混合饮料税和MB税务审计程序相关的法律服务人员
• Reviewed requests for Certificate of No Tax Due for all taxes administered by Comptroller’s Office to decide whether audits needed to be performed; created and sent high priority audit assignments to audit offices as necessary

特殊项目和工作小组-德州公共会计审计长(1987 - 2008)

• 代表审计司参加审计司联合工作队，根据联邦管理和预算办公室1987年的更改，修订SIC代码分类数据库
• 帮助促进了在德克萨斯州开展业务的大约100万家实体将SIC代码转换为NAICS代码分类, following implementation of NAFTA in 1993
• Worked with Tax Policy, other agency personnel, Texas Department of Motor Vehicles, and County Tax Assessor/Collectors, 在发展和实施全州县税务评估员自动机动车辆所有权和登记系统(RTS)期间
• 在收入机会计划/营业税收入小组“柜台审计”计划的范围和框架的开发过程中，是否在特别项目小组中担任关键团队成员和贡献者
• 德州供应商项目-该项目旨在确保与德州政府机构做生意的外州供应商符合适用的德州税收. 我的审计组临时被派去协助商业活动调查组.  We were responsible for performing research and desk audits, 然后通过电话和书面信函来确定与德州税收有关联的纳税人, but were not permitted or in compliance.  Auditors “set up” taxpayers (primarily for Sales Tax and Franchise Tax), had them file applicable tax returns and remit tax due, and then returned them to “good standing” status. I monitored auditor workloads, helped develop audit procedures, and wrote procedures manual for the project.
• Worked on task forces with other agency personnel during 80^th Legislative Session to create and implement HB 11 and HB 1751. HB 11 requires distributors and wholesalers of ale, beer, wine, cigarettes, cigars, 和烟草产品，以电子方式每月向零售商提交销售总结.  该法案旨在为审计司提供审计工具，以查明餐馆可能漏报销售税和混合饮料总收入税的情况, bars and convenience stores.  HB 1751, commonly referred to as “the pole tax”, 是对“性导向型企业”(主要是无上装酒吧)征收的一项新费用, based on admissions.