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Gissell Martinez

Gissell Martinez

U.S. M&A / Audit Indirect Tax Professional


U.S. Indirect Tax Professional at IBM






U.S. M&A / Audit Indirect Tax Professional

• Review and analyze due diligence reports for acquired companies from a sales/use tax policy and procedures perspective within U.S. for commencement of work on acquired companies and successful integration into the sales operations of the business.
• Responsible for identifying and maintaining ASC 450/ FAS 5 contingencies for IBM acquisitions and ensure exposures are recorded to protect company from future assessments / audits.
• Review and analyze nexus, registration, correct tax applicability requirements from a sales/use tax compliance perspective for acquired companies.
• Handle high volume of state notices for sales/use tax of estimated assessments for successfully closing registration accounts, outstanding filings, amending returns, liabilities due, claims for refunds and other issues as they arise after transfer of business of acquired companies.
• Handle all sales/use tax audits that arise pre and post integration of acquisitions and strive to minimize every assessment and maximize refund opportunities by aggressive research and proactive approaches to legislative and business changes while maintaining department controls.
• Responsible for ensuring all audits are thoroughly reviewed by management, audit plan has been adhered to and present results to management and staff in a timely manner.
• Responsible for reviewing and analyzing state statutes and regulations for IBM's sales/use transactions on its taxability matrices to maintain current for various assigned states.

Career medium 02
Career medium 03


U.S. Sales/Use Tax Planning Advisor

• Reviewed and assigned the applicable tax IDs on IBM services contracts to ensure compliance from an invoicing perspective for sales/use tax purposes.
• Provided advice and counsel to Project Executives and Project Managers prior to signings of customer deals to assist in identifying potential sales tax for client budgeting purposes.
• Conducted quarterly compliance testing of the services business selection of tax IDs invoicing customer contracts to ensure IBM remained compliant with sales tax state statutes and regulations.
• Reported findings to management for proper course of action on any corrections needed of customer invoicing.



Personal Property Tax Analyst

• Responsible for PPT compliance and filings of various states returns. Saved approx. $500K on double assessments issued by state of Texas.
• Classified property and ensured best depreciation schedules were being applied to lower appraised values as allowed.
• Reconciled appraised values in order to remit PPT payments in a timely manner.
• Teamed in the integration of new Property Tax Management System (PTMS). Provided valuable feedback for any customizations needed for efficiency and capturing assets with correct situs, business use of assets and confirmation of disposals.

Career medium 03

University of New Haven

Master's of Science in Taxation, Tax Law/Taxation

Monroe College

Bachelor of Business Administration (BBA), Accounting