Dan Martinez & Associates, L.L.C.


Dan Martinez


Dan is Managing Partner and CEO of Dan Martinez & Associates, L.L.C. (“M&A”) with over 35 years of state tax experience. Since 1991, Dan has provided his clients with an array of consulting services in almost every area of state and local taxation; specifically sales and use, franchise and miscellaneous taxes for larger corporations and direct pay permit holders. In addition, he has represented many of his clients before the Comptroller on state tax matters, including audits and administrative hearings. Dan’s extensive experience has enabled him to help many clients recover millions of dollars in tax overpayments.

Prior to his founding Dan Martinez & Associates L.L.C., Dan was a Senior Auditor for the Texas Comptroller of Public Accounts where he conducted a wide array of audits. During his ten-year employment with the State, Dan conducted sales and use, franchise, motor vehicle, motor fuels, criminal justice and other miscellaneous tax audits. In addition, he testified at administrative law hearings in order to defend audit assessments and presented seminars to special interest groups.

Dan received his B.B.A. degree in accounting from Pan American University. He is a member of the Comptroller of Public Accounts Taxpayer Advisory Group and a member of IPT (Institute for Professionals in Taxation). Dan is also a member of the University of Texas Rio Grande Valley Athletics Development Board.

Bill Crow Bill Crow, JD
General Counsel & VP – Operations & Development

Bill is General Counsel & VP – Operations & Development of Dan Martinez & Associates, L.L.C. (“M&A”). He brings over 21 years of multistate tax experience including tenure as an in-house tax counsel for a supermajor oil company and as a manager and partner for major tax consulting firms (including Big 4). Bill has assisted clients across the state and local tax spectrum, including income/franchise, sales/use, and property tax matters in nearly 50 states.

Prior to joining M&A in 2016, as a senior leader in the national energy practice for a Big 4 firm, Bill’s team assisted major and supermajor energy companies with numerous state tax projects, resulting in over $500 million in state tax efficiencies. He has significant experience in refund recovery and review, corporate transactions, legal entity rationalization, planning, as well as state tax compliance and provision matters. As a lecturer on the revised Texas franchise tax (“Margin Tax”), Bill has addressed numerous audiences, including Tax Executives Institute, Lorman Educational Services, and many internal and client training sessions.

Bill received his J.D. from the University of Houston, Law Center, and has been a member of the State Bar of Texas for 21 years and currently sits on the Tax Section’s SALT Committee.

David Pichon David Pichon, CPA
Vice President of Tax Consulting


Martinez & Associates, LLC is pleased to announce that David Pichon has joined the firm as Vice President of Tax Consulting. In addition to leading M&A’s audit and consulting practice, David will direct the firm’s motor fuels tax and multistate indirect tax efforts.

Mr. Pichon brings to M&A clients over 20 years of experience in indirect tax consulting and audits. David has personally worked hundreds of audits in numerous states, including managed audits, from inception to completion (through settlements, hearings and litigation support) – saving clients many millions of dollars in the process. His tax consulting projects range from client trainings to multistate tax research and planning.

Prior to joining M&A, David began his career in indirect tax with the Texas Comptroller’s office and served in increasing levels of seniority within national consulting firms and the energy industry, most recently as a Senior Tax Advisor working multistate indirect tax audits for ExxonMobil. David achieved both his B.S. in Accounting and MBA from the University of Houston. As a Certified Public Accountant, Mr. Pichon continues to be actively involved in tax industry initiatives, including Tax Executives Institute, American Petroleum Institute, Institute for Professionals in Taxation, as well as tenure on the Board of Directors for the Texas Society of Certified Public Accountants and Houston CPA Society committees.

Ernest Chapa Ernest Chapa, CPA
Senior Consulting Director


Ernest is a Senior Consulting Director with thirteen years of multi-state sales and use tax experience. Since joining the Firm, Ernest has provided consulting and research services for managed audits and overpayment reviews.

Prior to joining the Firm, Ernest worked in public accounting for five years. During his tenure, both at Arthur Andersen LLP and Ryan & Company, Ernest acted as project lead and contributor for several multi-state sales and use tax engagements including managed audits, audit defense, overpayment reviews, due diligence reviews and tax process improvements. Ernest is a former Texas sales and use tax auditor with extensive experience in sales tax laws and audit procedures.

Ernest is a Certified Public Accountant. Ernest received a B.A degree and B.S. degree from The University of Texas at Austin, and a B.B.A. degree in Accounting from the Texas A&M University – Corpus Christi. Ernest is a member of Texas Society of Certified Public Accountants, a member of the American Institute of Certified public Accountants, and a member of the Institute for Professionals in Taxation.

Emily Chen, CPA
Consulting Director


Emily is a Consulting Director with strong skills in Access Database Management. She works on Managed Audits and on complex tax issues and financial statement analysis.

Prior to joining the Firm, Emily worked as an assistant manager at Moshi-Moshi Imports, Inc. During her past employment, she gained experience in marketing, accounts payable and receivable. She gained IT experience through a service-learning program at the University of Houston where she designed and managed a technology based project to technically underserved communities.

Emily is a Certified Public Accountant. Emily received her B.B.A. degree in Accounting and her M.S. degree in Finance from the University of Houston. Emily is a member of the Texas Society of Certified Public Accountants.

Matthew Grote Matthew Grote, CPA
Supervising Consultant


Matthew is a Senior Consultant with 7 years of multi-state sales and use tax experience. Since joining the firm, Matthew has worked on managed audits, consulting, research, audit defense, and other special projects.

Prior to joining the firm, Matthew worked primarily on Louisiana sales and use tax with two well known audit firms for the state of Louisiana, Gary W. Lambert & Associates and Broussard Partners & Associates. This experience has taught Matthew not only the Louisiana statutes and auditing procedures, but also unique characteristics from many different industries such as oil and gas producers and service companies, sales and rental companies, and manufacturers. Matthew has also spent two and a half years working at a multi-state tax compliance and consulting firm. Here, Matthew gained sales and use tax knowledge on the 45 states that collect sales and use tax.

Matthew received his B.S. degree from Stephen F Austin State University and has passed his CPA exam.

 Sergio Paez
Senior Consultant

Sergio Paez is a senior consultant who will join M&A on March 20, 2017. Sergio has over 5 years of sales and use tax experience as an auditor for multiple Parishes in Louisiana.

Prior to joining the firm, Sergio worked at Gary W. Lambert & Associates, a well know audit firm for the state of Louisiana. At Gary W. Lambert, Sergio managed a large caseload of sales and use tax audits ranging from private companies to Fortune 500 companies for multiple Parish taxing authorities in Louisiana. Sergio also audited Occupational License Tax for certain jurisdictions in Louisiana.

Sergio received his B.B.A. and M.S. degree in Accounting from the University of Texas Pan American.

Yessica Centeno Yessica Centeno


Yessica joined the firm in 2011 and currently serves as a sales and use tax consultant. Since joining the firm, Yessica has worked on managed audits, consulting, research, audit defense, and various other projects.

Prior to joining the firm, Yessica worked primarily at UTPA implementing upgrades to the University’s core operating system through Oracle E – Business Suite. She also assisted in the detailed evaluation of excel reports for Encumbrances. Yessica also did a summer internship at M&A.

Yessica received her B.S. degree from the University of Texas Pan American and has earned enough accounting credits to sit for the CPA exam.