Dan Martinez & Associates, L.L.C.

Consultants

Dan Martinez
President

dmartinez@danmartinez.com

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.

Emily (Yu-ton) Chen, CPA
Shareholder
Vice President, Consulting Services

echen@danmartinez.com

Emily (Yu-ton) Chen is a Shareholder, CPA and Vice President, Consulting Services at Dan Martinez & Associates, LLC (M&A) with over 10 years of sales and use tax experience. She has assisted Global Fortune 10 clients with managed audits, complex tax issues and financial statement analysis that has led to tens of millions of dollars in tax savings for the supermajors. Emily is considered one of the top female sales and use tax consultants in the region with significant expertise in tax data mining techniques, and a power user of software instrumental in delivering some of the largest refunds and reduced audit exposure.

Emily achieved both her B.B.A. degree in Accounting and her Master of Science degree in Finance from the University of Houston. She is a Certified Public Accountant (CPA) and a member of the Texas Society of Certified Public Accountants. She is actively involved in the Houston CPA Society Accelerator program and in the American Petroleum Institute Excise Tax forum. In her spare time, Emily designed and managed a technology based project to technically underserved communities in our region. She is an active member of the Houston Asian Pacific Chamber of Commerce.

Ernest Chapa Ernest Chapa, CPA
Senior Consulting Director

echapa@danmartinez.com

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.

 Joshua Booker, Esq.
Consultant/Legal Counsel
jbooker@danmartinez.com

Joshua Booker is both a consultant and legal counsel for M&A. Joshua is a licensed attorney and former sales and use tax auditor with the Texas Comptroller of Public Accounts.

During his tenure as a sales and use tax auditor, Joshua managed a high volume of audits ranging from manufacturers, contractors, convenience stores, restaurants, and bars/nightclubs. Joshua has extensive experience as both an auditor and attorney and currently assists M&A clients with managed audits, audit defense and refund reviews, and administrative law hearings.

Joshua received his B.B.A. degree in accounting from Texas State University – San Marcos and his Juris Doctorate (JD) degree from South Texas College of Law. He is a regular volunteer with the Houston Volunteer Lawyers Association and Big Brothers Big Sisters of Greater Houston.

 Jacey Jetton
Dispute Resolution Consultant
jjetton@danmartinez.com

Jacey Jetton is a Dispute Resolution Consultant for Dan Martinez & Associates, LLC (M&A). He spent years in the private sector as an entrepreneur of several small startups and has over a decade of experience in big box retail management. He later served as a tax liaison for the Texas Comptroller of Public Accounts.

As a Tax Liaison, Jacey worked with both Audit and Enforcement to assist with disputes between businesses and the agency. During that time, he was involved in a variety of different audit types at various levels in the audit and enforcement process.

Jacey received his A.A. Degree in International Business from Northwood University and B.A. Degree in Business Administration from Florida Institute of Technology. He also serves as the Vice President for Fort Bend County MUD 143 and serves on the communications committee for the Association of Water Board Directors.

 Louis Sanchez
Senior Consultant
lsanchez@danmartinez.com

Louis Sanchez is a Senior Consultant with thirty-nine years of sales and use tax experience. Louis has 16 years of sales and use tax experience as an auditor for the Texas Comptroller of Public Accounts and 23 years as a senior consultant for several tax consulting firms.

As a consultant, Louis led projects for many companies, including managed audits, audit defense and refund reviews, which led to millions of dollars in tax savings. Louis also led projects including tax exposure reviews. Louis has extensive experience in the application of sales & use tax laws and procedures in the energy sector.

Louis received a B.B.A. degree in Accounting from the University of Houston.

 Sergio Paez
Senior Consultant
spaez@danmartinez.com

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.