OUR PROFESSIONAL TEAM

David Muchewicz
Partner
E-mail David

Dave has more than 18 years of experience in the sales and use tax field, and specializes in multistate consulting. Prior to forming MCE, Dave spent 11 years consulting with clients on Ohio and multistate sales and use tax issues. Dave spent nearly nine years consulting with a national Big Four public accounting firm, most recently serving as a senior manager and the sales and use tax practice leader for the northern Ohio area. Dave also has nearly five years of experience with the Ohio Department of Taxation.

During his career, Dave has provided multistate sales and use tax consulting services to a wide range of clients in the manufacturing, financial services, insurance, construction, retail, aerospace, telecommunication, and other industries. Dave has jurisdictional expertise in a number of states including Ohio, Indiana, Michigan, Arizona, Florida, California, Illinois, Georgia, New York, Washington, and many other states. Dave’s main focus has been providing representation to clients on sales and use tax audits and audit appeals, implementing Managed Compliance Agreements (MCAs), and conducting both reverse sales and use tax audits and managed sales and use tax audits.

Dave has employed various types of sampling techniques on many of his projects, and has been at the forefront of discussions with a number of state revenue agencies regarding the use of statistical sampling techniques for establishing MCAs.

Dave has been a frequent speaker on Ohio sales and use tax issues and is a member of the Ohio Society of CPAs and the Institute for Professionals in Taxation.

Randy Cole
Partner
E-mail Randy

Randy specializes in multistate sales and use tax consulting. Randy has more than 20 years of sales and use tax experience. Randy has consulted on sales and use tax issues for clients in a multitude of industries for nearly ten years, including more than five years with a Big Four national public accounting firm and a national tax consulting firm. Additionally, Randy has more than 11 years experience with the Ohio Department of Taxation.

Randy has provided consulting services to a wide variety of clients in many different industries including manufacturing, financial services, insurance, construction, and health care. Randy has specific jurisdictional expertise in Ohio, Indiana, Illinois, Pennsylvania, Florida, Michigan, Texas, California, and a number of other states.

During his consulting career, Randy has been active in performing managed and participatory audits, reverse sales and use tax audits, and audit defense and controversy work for many of his clients.

Randy has been a frequent speaker on various sales and use tax topics and is a member of the Institute for Professionals in Taxation.

Pierce Elliott
Partner
E-mail Pierce

Pierce specializes in Ohio and multistate sales and use tax consulting. Pierce has more than 14 years of sales and use tax experience. Pierce has been consulting on multistate sales and use tax issues for clients for nearly 12 years including more than five years with a Big Four public accounting firm and a national tax consulting firm. Prior to his career in consulting, Pierce spent several years with the Ohio Department of Taxation as a sales & use tax auditor. Pierce has worked on sales and use tax engagements for clients in various industries including manufacturing, construction, retail, technology, insurance, and financial services.

Pierce’s primary focus during his career has been on performing audit defense, reverse audits, managed audits and Managed Compliance Agreements (MCAs). Pierce has jurisdictional expertise in a number of states including Ohio, Indiana, Illinois, Michigan, Pennsylvania, Florida, New York, Texas, and many other states.  Pierce also has extensive experience with Illinois Manufacturer’s Purchase Credit.

Pierce has worked with many state’s taxing agencies to employ various types of sampling techniques including development and utilization of statistical samples to simplify the audit process for his clients.

Pierce is a member of the Institute for Professionals in Taxation.

Kim Van Dine
Partner
E-mail Kim

Kim joined MCE after spending more than eight years consulting within the multistate practice of two of the Big Four accounting firms. Kim has more than 18 years of experience in the sales and use tax field. Kim’s range of experience also includes time spent with the Ohio Department of Taxation, as well as time spent in industry managing the sales and use tax function. Kim’s main areas of focus include conducting multistate overpayment reviews, providing multistate audit assistance and audit defense, conducting managed and participatory audits, advising clients on multistate sales and use tax issues, providing multistate sales and use tax compliance reviews, and preparation of sales/use tax compliance aids. Kim has provided extensive sales and use tax services to clients in various industries, including manufacturers, financial institutions, distributors, retailers, and insurance companies.

Kim is a Certified Member of the Institute (CMI) – Sales Tax and Institute for Professionals in Taxation.

Cheryl Suscha
Partner
E-mail Cheryl

Cheryl joined MCE after spending ten years working in the sales and use tax field for both industry and consulting firms. Cheryl has assisted clients with multistate sales and use tax issues including compliance, research, audit representation, managed audits, reverse audits, managed compliance agreements, voluntary disclosures, and bad debt reviews. Her experience includes work with companies from an array of industries including manufacturing, retail, financial services, and health care.

Prior to joining MCE, Cheryl has more than ten years of combined experience with national and regional accounting firms including Ernst & Young LLP and Grant Thornton LLP. Cheryl has also gained valuable industry insight from working in the corporate tax department of a Fortune 500 multistate retail chain.

Cheryl received her Bachelors of Business Administration in Accounting degree from Bowling Green State University. Cheryl is a Certified Member of the Institute (CMI) – Sales Tax and Institute for Professionals in Taxation.

Randy Stack
Partner
E-mail Randy

Randy has more than 20 years of experience working in the property tax field and specializes in both real and personal property tax. Randy consulted at a Big Four public accounting firm at the senior manager level and assisted clients on Ohio and multistate property tax issues, specifically review and evaluation of property tax assessment to determine proper valuation, real property analysis using the three (3) approaches to valuation (sales, income, and cost), audit representation, assistance and support in negotiation and resolution of contested property tax appeals, and preparation, review, and filing of personal property tax returns. His experience includes work with companies in the industries of manufacturing, retail, financial services, and distribution.

Prior to joining MCE, Randy has more than 13 years of combined senior manager experience with national and public accounting firms including Thomson Reuters and Deloitte Tax LLP. In addition, Randy also has more than seven years of experience with the Ohio Department of Taxation as a property tax auditor.

Randy graduated from Baldwin-Wallace College with a Bachelor of Arts in Business Administration, majoring in Accounting, and is a member of the Institute for Professionals in Taxation.

Michael Feiszli
Partner
E-mail Mike

Mike brings more than 12 years of sales and use tax experience to the MCE team, having worked with a wide range of local, national and global clients of various sizes. His industry expertise includes manufacturing, services, software/technology, insurance, financial and retail sectors. Mike has assisted clients in resolving multistate sales/use, transaction, gross receipts, and excise tax technical issues, and is experienced in managed and participatory audit assistance, M&A due diligence reviews, single rate reviews/implementations, voluntary disclosures, transactional analysis, overpayment/duplicate payment reviews, tax process improvements, research, provision assistance and knowledge transfer with clients.

Prior to joining MCE, Mike spent the previous nine years with Deloitte Tax LLP, most recently serving as the Sales and Use Tax Practice Leader for Northern Ohio and the Ohio Sales and Use Tax Subject Matter Expert for Deloitte’s National Multistate Tax practice. Mike was also a sales and use tax auditor with the Ohio Department of Taxation for more than three years.

Mike is a graduate from The Ohio State University with a Bachelor of Science degree in Business Administration, majoring in Accounting and Finance. Mike is a Certified Public Accountant and a member of the Ohio Society of Certified Public Accountants, the American Institute of Certified Public Accountants, and the Institute for Professionals in Taxation.