HOWARD, KITTLE AND COMPANY CPAS - Key Persons

Job Titles:

• Managing Partner
• Managing Partner of Howard
• Professional Team

Gary L Howard is the Managing Partner of Howard, Kittle and Company CPAs, LLP. Gary has over 35 years of experience working on tax controversy and white-collar crime issues. His firm handles the accounting, litigation support, tax compliance and planning and tax controversy needs of closely held corporations and their shareholders. The firm serves Southern California clients (throughout Orange and Los Angeles Counties), as well as nationwide and internationally through its Tax Controversy practice. Gary's breadth of experience includes: Tax Controversy: Tax Preparation; Late Returns and Non-filers; Voluntary Disclosures; Offshore Income and Bank Account Voluntary Disclosures; IRS, Franchise Tax Board, Board of Equalization, and Employment Development Department Audit Representation. Criminal Tax Litigation Support: Strategy, discovery, analysis, and trial testimony. Extensive trial experience. Litigation Support: Construction Home and Field Office Overhead Claims; Litigation Consulting; Forensic Accounting; Expert Testimony; Economic Damages; Embezzlement and Fraud; Asset Tracing; Alter Ego; and Partner/Shareholder Disputes and Resolution. Accounting services: Audits, Reviews and Compilations; Recordkeeping Services; Internal Accounting Systems; Financial Forecasts. Tax Compliance and Planning services: Tax Return Preparation; Short and long-term business and individual tax planning; California and multi-state tax planning; Planning and structuring for complex business or personal transactions. Education: B.A. - California State University, Fullerton. Major: Economics and Accounting, 1981 M.S. - Golden Gate University, San Francisco. Taxation, 1993

Job Titles:

• Senior Manager
• Senior Manager at Howard

Nika is a Senior Manager at Howard, Kittle and Company CPAs, LLP. Nika has worked at Howard, Kittle and Company since 2014, after working as a Tax Manager at a regional CPA firm. Her responsibilities as Senior Manager include supervising all aspects of each tax and accounting engagement, as well as active involvement in litigation support and tax controversy engagements, including the service areas below. Nika is responsible for the following: Tax Compliance and Planning services: All facets of tax return preparation and other required tax filings for partnerships, corporations, limited liability companies, and high net worth individuals; short and long-term business and individual tax planning; California and multi-state tax planning. Litigation Support services: Forensic accounting, economic damages, asset tracing, and partner/shareholder disputes. Nika has experience in a variety of cases, including federal tax evasion; partnership disputes; civil and criminal tax proceedings; and foreign bank transactions. Tax Controversy services: Tax preparation for late returns and non-filers; voluntary disclosures; offshore income and bank account voluntary disclosures; IRS, Franchise Tax Board, Board of Equalization and Employment Development Department Audit representation. Accounting services: Manage preparation of compiled and reviewed financial statements; coordination with the client's attorney, taxing authority agents or other third parties; assist client with resolution of internal accounting system issues; financial forecasts; and bookkeeping. Education: B.S. - University of Phoenix. Major: Business Accounting, 2002 Professional Experience: 2014 - Present: Senior Manager, Howard, Kittle and Company CPAs, LLP. Specializing in accounting, taxation and litigation support.

Job Titles:

• Partner
• Partner at Howard

Samantha Kittle is a Partner at Howard, Kittle and Company CPAs, LLP. Samantha began her career at Howard, Kittle and Company CPAs, LLP in 2001, starting as a staff accountant and progressing to partner. She has assisted clients through a wide variety of tax and legal difficulties along with providing litigation support to attorneys representing clients with white-collar criminal issues. In her role as partner, Samantha manages the accounting staff, overseeing all facets of each tax and accounting engagement, as well as working extensively in litigation support and tax controversy engagements. On the tax side, Samantha's work involves all facets of tax return preparation and other required tax filings for partnerships, corporations, limited liability companies, and high net worth individuals. She works directly with clients to identify their tax planning objectives and to communicate complex tax issues. On the accounting side, Samantha manages preparation of compiled and reviewed financial statements; develops an understanding of the client's business operations; manages the progress of work in the field; coordinates with the client's management group; deals with the client's attorney, taxing authority agents or other third parties; and helps clients to resolve internal accounting system issues. Samantha's involvement in the firm's litigation support and tax controversy engagements has expanded greatly through the years and she is now sought by attorneys to analyze, verify, and quantify the economic damages in all types of matters. She has experience in a variety of cases, including federal tax evasion and conspiracy; partnership disputes; embezzlement; breach of contract; civil and criminal tax proceedings; and bank secrecy, structuring, and form 8300 violations. She represents clients during both civil audits and criminal investigations under Kovel agreements with attorneys. Education: B.A. - DeVry University, Long Beach. Major: Accounting, 2002 M.S. - Golden Gate University, San Francisco. Taxation, 2019 Professional Experience: 2001-Present: Howard, Kittle and Company CPAs, LLP. Specializing in accounting, taxation and litigation support.

Sarah is a CPA at Howard, Kittle and Company CPAs, LLP. Sarah began her career at Howard, Kittle and Company, after completing her B.A. from University of California, Irvine. She has progressed to the role of CPA and has completed her licensing as a CPA, completing post-graduate education at UCLA with a Certificate in Accounting. Sarah is responsible for the following services: Performing financial statement reviews and compilations of privately-held companies. Preparation of individual, partnership and corporate tax returns. QuickBooks, accounts receivable, accounts payable, and payroll. Preparation of tax returns for payroll, sales, and property taxes. Write-up of financial statements from client's data, including GAAP and transaction postings. Performing advanced to complex accounting functions for clients. Performing analytical reviews of financial and procedural information. Researching new and challenging accounting issues using a variety of media. Designing spreadsheets, data flow charts, graphs, and other formats to present complex data in an understandable and useable format for litigation support engagements. Education: B.A. - University of California, Irvine. BA in Economics and BA in International Studies, 2011 Post-Graduate - University of California, Los Angeles (UCLA) Extension. Certificate in Accounting, 2011 Professional Experience: 2011-Present: G.L Howard and Company CPAs, LLP.