About US

I graduated from Florida State University in 1965 with a bachelor of science degree. I have been licensed as a Certified Public Accountant in Florida and Georgia since 1966.

I worked as a staff accountant for two CPA firms in Ft. Lauderdale, Florida from 1964 through 1965. My experience with those firms involved typical staff accountant assignments such as auditing, bookkeeping activities, and preparation of personal and business tax returns. From 1966 to 1975 I was a tax specialist with Ernst & Young. My experience at E&Y included all facets of business and personal taxation. When I left E&Y I was a Manager.

In 1975 Tim Radigan and I formed Smith & Radigan (S&R), an Atlanta based CPA firm. I was the partner-in-charge of tax matters at that firm and I was also responsible for compilation and review attest work for my client base. S&R had five partners and annual revenues of approximately $4 million dollars. As the senior tax partner I was responsible for delivering high-level tax services to a diverse client base that included high net worth individuals and businesses. I advised these clients on a variety of complex matters involving income tax compliance and planning, wealth transfer planning, succession planning, M&A matters and IRS-related matters. In 1997 the non-attest practice of S&R was acquired by CBIZ, a publicly-held financial services firm. From 1997 through 2009 I was a Tax Director with CBIZ and my duties and responsibilities there were similar to my duties and responsibilities at S&R. In 2003 the attest practice of S&R was acquired by Mayer Hoffman McCann (MHM), an independent CPA firm affiliated with CBIZ, and I became a shareholder in MHM. My duties and responsibilities at MHM were similar to my attest duties at S&R.  I left CBIZ and MHM in 2009 and I now practice as a sole practitioner.

During my 49 years in practice I have served clients in a variety of businesses including:

• Manufacturing,
• Wholesale distribution and retailing,
• Sports franchises,
• Home building,
• Real estate development and leasing,
• Equipment leasing,
• Service businesses such as medical groups, law firms, executive search firms, consulting firms, etc

I am also experienced in international tax matters, serving the needs of both U.S. and foreign clients. Past engagements in this area include the following:

• Choice of entity planning (inbound and outbound),
• International tax compliance and planning (inbound and outbound),
• Tax treaty analysis,
• Planning and compliance matters for foreign partners in US partnerships,
• Income repatriation planning,
• Foreign tax credit planning,
• IC-DISC establishment and planning,
• Expatriate tax planning and compliance,
• FBAR and FATCA compliance and planning,
• Social security issues for expatriates, such as totalization agreement planning, etc.

I have administered estates as an executor and I am the trustee of several trusts.