Carl Towe CPA, CMI
President
Twenty nine years of state and local auditing and
consulting. Member of the AICPA tax section and the Ohio Society of CPA's and is a Certified Member of the Institute for Professionals in
Taxation. | 
Barry Wolf CPA, CMI
Vice President
Former Ohio Tax Commissioner Agent, Certified Member
of the Institute for Professionals in Taxation. Twenty years auditing and
consulting experience. |
Richard Johnson
Executive Vice
President
Thirty years former Assistant Manager at Dayton
field office. Joe brings to Towe and Associates, over thirty years of
experience in State and Local taxes including Motor Fuel Tax. |
Stuart Patterson
Vice President, Client Services
Twenty-nine years business ownership and management experience in several industries including eleven years in state tax
consulting. Positions held have included Corporate President, VP Sales and
Development, VP Industrial Construction and currently VP Client
Services.
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Consultants
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Jerry Sinkovich
Senior Tax Advisor
Former Ohio Central Audit Staff Supervisor with over
thirty years auditing and consulting experience in sales tax auditing and
compliance procedures and direct pay procedures for fortune 500 companies.
Jerry served on the panel committee that rewrote the Manufacturing
Exemption in House Bill 531. |
Kenneth Ruggles
Senior Tax
Advisor
Ken brings thirty-six years of public utility tax
knowledge to Towe and Associates. His specialties include: income
franchise tax, sales and use tax, pollution control exemptions and
personal property taxes. |
Chris Sinkovich
Senior Tax Advisor
Chris has more than twenty years experience in state
and local taxation, including tax abatements and pollution control
certificates. Chris was supervisor of audit review for the Ohio Department
of Taxation, Sales/Use tax division where she served on the audit policy
and procedure committee. She spent the last thirteen years working in the
manufacturing industry directing her sales/use and personal property
specialties in numerous states at audit management and appeal, asset
allocation, pollution control, tax abatements along with sales tax direct
payment procedures. Chris obtained her Masters of Taxation from the
University of Akron. |
Ken Siegel
Senior Tax Advisor
Ken has thirty years experience in all areas of
sales and use tax including audits, refunds, and compliance. Ken has
assisted a wide variety of taxpayers including major manufacturers,
retailers, service providers and construction contractors. Ken has
extensive experience in statistical audit sampling in all major
industries. |
Larry Moore
Senior Tax Advisor
Thirty-two years Kentucky sales and use tax
experience. Former Director of Field Operations and the Protest
Resolution Division. |
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Bruce Garrison
Senior Tax Advisor
Bruce’s thirty years of experience with the
Ohio Department of Taxation brings a valuable contribution to our team of
state and local tax advisors. Bruce has experience in all areas of sales
and use tax including audits, refunds and compliance. He has assisted a
wide variety of taxpayers including major manufacturers, retailers,
service providers and construction contractors. |
Jessica Towe, CMI
Senior Tax Advisor
Seven years tax research, auditing, audit
defense and tax consulting experience. She has her AAB with a major in
accounting from Edison Community College in Piqua, Ohio. She has completed
Sales and Use Tax Schools I and II through the Institute for Professionals
in Taxation, as well as frequent attendance at numerous Sales Tax Symposia
and Conferences. |
Joseph
Towe
State Tax Advisor
Five years business management. Two years experience
in state and local taxation. Joseph has successfully completed the
Institute of Professionals in Taxation Sales and Use Tax Schools I and II.
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Timothy Walsh
Senior Tax Advisor
Former Indiana Department of Revenue Senior
Auditor. Fifteen years experience in state and local tax, audit
representation, tax analysis and consulting. |
Larry Sims
Senior Tax Advisor
Former Indiana Department of Revenue Senior Auditor.
Fourteen years experience in state and local tax, audit representation,
tax analysis and consulting. |
Client Service
Specialists
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Tim Hagedorn
Director of
Client Services
BS in Business Administration from Indiana
University, concentrating in Marketing. Tim has brought valuable
experience received from a nineteen year career as Manager for JC Penney.
He has been a member of our sales and marketing team for the past five
years. |
Claudia Ioanes
Senior
Client Services Associate
Claudia brings diverse skills to Towe and
Associates. Her experience includes a career in the auto
manufacturing field, small business management and direct sales. She
attended Cuyahoga Community College and Highland College, with a major in
English and Communications. |
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