Gary J. Fernandez
Governors State University, University Park, Illinois. University Professor (August1989 to August 1995)
Duties included teaching graduate courses in Individual Taxation, Corporate Taxation, Cost Accounting, Business Law I, and Business Law II, and undergraduate courses in Individual Taxation, Corporate Taxation, Financial Accounting, Managerial Accounting, Cost Accounting I, Cost Accounting II, Auditing, Intermediate Accounting I, Intermediate Accounting II, and Intermediate Accounting III.
One of several accounting faculty members to participate in a C.P.A. review course taught for graduating seniors.
Certified Public Account (Illinois – 1984)
Licensed Attorney (Illinois – 1980)
Licensed in Tax Court (Federal – 1988)
Licensed in Federal Court (1995)
James Allan Baloun & Co., C.P.A.’s, Palatine, Illinois. (June 1989 to October 1990)
Contributed to the management of a six person tax department. This included responsibility for consulting on the tax planning and compliance review. Time was spent consulting on work-outs with the collection division of the Internal Revenue Service and the Illinois Department of Revenue for various corporate and individual clients; conducting estate planning; and appearing as an expert witness in court proceedings.
McGladrey & Pullen, C.P.A.’s, Schaumburg, Illinois. Tax Manager (December 1987 to May 1989)
Responsible for the training of the office’s seven person tax department. Developed seminars for existing clients and local banks. Developed two new client services for tax planning and compliance, offering long-term strategic planning and complete compliance review.
Lead tax person for five newly acquired medium-sized ($10M to $50M sales) corporate clients in the manufacturing and construction industries. Also responsible for the review of 100 corporate and 225 individual returns. Technical areas included consolidations, tax computations for audit sign-off, Section 355 ruling request, and being the firm’s expert on Section 263A unicap rules.
Checkers, Simon & Rosner, C.P.A.’s, Chicago, Illinois. Tax Manager (December 1984 to December 1987)
Responsible for the tax training of the firm’s 40 person tax department. During this period reviewed over 1500 corporate, partnership and individual returns. Lead tax person for ten of the firm’s fifty largest clients, which included being responsible for all tax planning and compliance concerning these clients, including a $50M consolidated construction company; a $50M consolidated wholesale/motion picture production company; a $10M jewelry distribution company; and 20 related publicly offered real estate syndications.
Wilkes, Besterfield & Co., C.P.A.’s, Olympia Fields, Illinois. Tax Supervisor (August 1982 to December 1984)
Responsible for reviewing 175 corporate, partnership and individual returns. Responsible for developing private offering prospectuses for real estate and R & D shelters, structuring stock, asset and partnership sales, mergers, acquisitions, preferred stock recapitalization, creating restrictive covenants, estate planning and numerous other projects. As the number two person in the department, I worked with local attorneys to assist in the drafting of required documents.
Crescent Corporation, Hoffman Estates, Illinois. In-house Counsel (May 1981 to August 1982)
Advised this $50M construction and fabricating company and its affiliates on several major lawsuits as well as handling the daily legal affairs of the company.
Peat, Marwick, Mitchell & Co., C.P.A.’s, Chicago, Illinois. Tax Specialist (February 1980 to May 1981)
Researched various areas of domestic and foreign taxation. Prepared individual, expatriate, dual-status and non-resident alien returns. Prepared consolidated federal, state and foreign corporate returns.
INSTITUTIONAL SERVICES PERFORMED
President of the Faculty Senate (Governors State University) from October of 1994 to August of 1995
Committee memberships included the University’s Faculty Senate (1993-94), University’s Advisory Audit Committee (1992-94), Search Committee for Division Chair (1993-1994), Division’s Committee on SEI/Peer Review (1993-1994), Division’s Personnel Committee (1989-1994), Budget Committee (1991-1992), Search Committee: Acting V. P. Adm. & Planning (1992), Presidential Search Committee- Alternate (1992), Committee on Ethics in Business (1992-1993), and the Committee for the Review of Library on-line Tax and Text Materials (1992-1994).
Attended College of Business and Public Administration Retreat (1993), College’s Honors Reception (1994), and prepared presentation for the Institute for Public Policy & Administration’s sponsored tax seminar (1993).
RECOGNITION AND HONORS
Certificate of special recognition as teacher at G.S.U. Received graduate and undergraduate recognition on various honor rolls. Received graduate assistantship from S.I.U. – Carbondale. Graduate Student Council Treasurer at S.I.U. – Carbondale.
Areas of Practice
- Business & Commercial
- Estate Planning
- 40% of Practice Devoted to Litigation
Certified Legal Specialties
- Public Account, 1984
- Illinois, 1980
- U.S. Tax Court, 1988
- Saint Louis University School of Law, St. Louis, Missouri
- J.D. – June, 1980
- S.I.U. – Carbondale
- M.B.A. – 1977
- Major: Taxation
- University of Missouri – St. Louis
- B.S.B.A. – 1976
- Major: Accounting
- Taught the following as a Professor: Individual Taxation, Corporate Taxation, Cost Accounting, Business Law I, and Business Law II, Governors State University, University Park, Illinois, 1989 – 1995
- Taught the following as a Professor: Individual Taxation, Corporate Taxation, Financial Accounting, Managerial Accounting, Cost Accounting I, Cost Accounting II, Auditing, Intermediate Accounting I, Intermediate Accounting II and Intermediate Accounting III, Governors State University, University Park, Illinois
- Lecturer, Institute for Public Policy & Administration’s, 1993
Professional Associations and Memberships
- President, Governors State University, Faculty Senate, 1994 – 1995
- University’s Faculty Senate , Member, 1993 – 1994
- University’s Advisory Audit Committee, 1992 – 1994
- Search Committee for Division, Chair, 1993 – 1994
- Division’s Committee on SEI/Peer Review, 1993 – 1994
- Division’s Personnel Committee, 1989 – 1994
- Budget Committee , 1991 – 1992
- Search Committee: Acting V. P. Adm. & Planning , 1992
- Presidential Search Committee- Alternate, 1992
- Ethics in Business, Committee, 1992 – 1993
- Review of Library on-line Tax and Text Materials, Committee, 1992 – 1994
- S.I.U. – Carbondale, Treasurer
Past Employment Positions
- James Allan Baloun & Co., C.P.A.’s, Palatine, Illinois, 1989 – 1990
- McGladrey & Pullen, C.P.A.’s, Schaumburg, Illinois, Tax Manager, 1987 – 1989
- Checkers, Simon & Rosner, C.P.A.’s, Chicago, Illinois, Tax Manager, 1984 – 1987
- Wilkes, Besterfield & Co., C.P.A.’s, Olympia Fields, Illinois, Tax Supervisor, 1982 – 1984
- Crescent Corporation, Hoffman Estates, Illinois, In-house Counsel, 1981 – 1982
- Peat, Marwick, Mitchell & Co., C.P.A.’s, Chicago, Illinois, Tax Specialist, 1980 – 1981
- Licensed C.P.A.
“I am on a first-name basis with our clients, many of whom have been turning to us for more than 25 years.”
— Gary J. Fernandez