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Member Biography - Thomas M. Zaino, JD, CPA

Thomas M. Zaino, JD, CPA
McDonald Hopkins Co., LPA
Shareholder, Business Department
Chair, Multistate Tax Practice Group
41 South High Street
Suite 2650
Columbus, Ohio 43215
Phone: 614.458.0030
Fax: 614.458.0028
Email: tzaino@mcdonaldhopkins.com
Web: www.mcdonaldhopkins.com

Practice Focus

• Multistate and Local Tax Planning
• Multistate and Local Tax Controversy and Litigation
• Tax Policy Development and Advocacy
• Tax Incentive Negotiation

Professional Experience

Tom is Chair of the Multistate Tax Practice Group and Shareholder in Charge of our Columbus, Ohio office. He served as Tax Commissioner for Ohio Governor Bob Taft from 1999 to 2003. As Tax Commissioner, Tom led the Ohio Department of Taxation, which is responsible for administering most state-collected taxes, several locally collected taxes, and for supervising the real property tax. His role included guiding the development of Ohio's tax policy through state and federal legislative efforts and serving as chair of the bipartisan Committee to Study State and Local Taxes. Tom also worked closely with tax administrators in other states as a member of the Board of Directors of the Federation of Tax Administrators and a participant in the Multistate Tax Commission.

Prior to joining the Taft Administration, Tom was a state and local tax consulting partner at PricewaterhouseCoopers, LLP. At PwC, Tom represented clients in a wide variety of federal and multistate tax matters, such as tax audits and tax incentive negotiations. Tom was also a founding member of the firm's National VISION Team, a special project management service provided to large clients to assist in the implementation of significant business process and legal entity changes.

Representative Matters/Transactions

• Advised Ohio CEOs on options to improve the competitiveness of Ohio's tax system.
• Successfully represented major taxpayers with regard to federal, state, and local tax assessments and appeals
• As Ohio Tax Commissioner, drafted and successfully lobbied for two major Taxpayer Service Bills, Ohio?s Offers in Compromise Program, and Municipal Income Tax Reform.
• Has worked in all areas of state and local taxation on a multistate basis, including:
  • corporation franchise and income taxes
  • individual income taxes
  • sales and use taxes
  • personal and real property taxes
  • municipal income taxes
  • tax incentives
• Provided special project management services to large corporate clients to implement significant business process and legal entity changes to obtain federal and state tax benefits.
• Assisted clients in negotiating Enterprise Zone Agreements, Jobs Tax Credits and other tax incentive agreements with state and local officials.

Education

The Ohio State University College of Law, J.D. (1989)
University of Cincinnati, B.B.A. (1986)

Admissions and Licenses

• Ohio Supreme Court
• Ohio Certified Public Accountant

Awards and Honors

Ohio House of Representatives Resolution for Exemplary State Service (2004)
Ohio Senate Resolution for Outstanding State Service (2003)
Director?s Award, Ohio Department of Development (2000)

Community Activities

State Racing Commission (2004 to present)
Prevent Blindness Ohio, Board of Directors (2004 to present)
Governor?s Blue Ribbon Task Force for Financing Student Success (2003 - 2004)
Chair - Committee to Study State and Local Taxes (2002-2003)
Board of Trustees - Federation of Tax Administrators, Washington, DC (2002 -2003)
Chair - Ohio Delegation to the Implementing States Committee of the Streamlined Sales Tax Project (2002 - 2003)
President - Midwest States Association of Tax Administrators (1999)

Professional Associations

American Bar Association
Columbus Bar Association
Ohio State Bar Association
Tax Club of Cleveland
Ohio Society of CPAs
Institute for Professionals in Taxation
Association of Racing Commissioners International