Gary F. Bulmash, CPA
Gary F. Bulmash, CPA, is a Distinguished Tyser Teaching Fellow at the Robert H. Smith School, University of Maryland. Bulmash earned a doctoral degree in business administration from the University of Maryland, and as an expert on continuing education, accounting and auditing, he has received numerous awards and accolades for his public speaking initiatives. He has been recognized as a multiple award recipient for his work as an outstanding discussion leader by various state CPA societies and the American Institute of Certified Public Accountants. Bulmash regularly conducts CPE courses for State Societies and in-house for CPA firms. These courses are primarily accounting & auditing (including ethics). Bulmash is an emeritus faculty member at American University in Washington, D.C. He also maintains affiliations with a number of organizations, including the GWSCPA, the Maryland Association of Certified Public Accountants, Inc., The American Institute of Certified Public Accountants, and the American Accounting Association.
Robert N. Gray, CPA
Robert N. Gray, CPA, is a shareholder with Rubino & Company. Gray manages the firm's accounting and auditing practice and monitors the firm's quality control for its audit and attestation function. He is also a member of the firm's management committee. Gray has 40 years of public accounting experience, serving clients in a wide range of industries spanning business in the Washington metropolitan area. He has been with Rubino & Company for almost 25 years. Gray has taught accounting and auditing courses at George Mason University and George Washington University. He has given presentations and has written articles for various publications on a wide range of accounting and auditing matters. Gray received his BS in accounting, summa cum laude, from Villanova University. He is a member of:
- American Institute of CPAs
- Greater Washington Society of CPAs
- Virginia Society of CPAs
- Institute of Management Accountants
- National Contract Management Association
James B. Mackie, III
James B. Mackie, III, is the director of the U.S. Treasury's Office of Tax Analysis (OTA), which is the professional economics staff of the Office of Tax Policy. The Office of Tax Policy is a team of lawyers, accountants, and economists who develop and implement tax policies and programs; provide the official estimates of all government receipts for the president's budget, fiscal policy decisions, and treasury cash management decisions; establish policy criteria reflected in regulations and rulings and guide preparation of them with the Internal Revenue Service to implement and administer the Internal Revenue Code; negotiate tax treaties for the United States and represent the United States in meetings and work of multilateral organizations dealing with tax policy matters; and provide economic and legal policy analysis for domestic and international tax policy decisions.
Prior to serving as the director of OTA, Mackie was the director of the Revenue Estimating Division of OTA and served as a staff economist in OTA. He has been a visiting professor at the University of Virginia. Mackie has spoken on taxation issues at conferences around the world. For many years, he represented the U.S. Treasury at biannual meetings of the Organization for Economic Cooperation and Development. He has published and presented numerous articles on capital income taxation and is the recipient of the 2001 Richard Musgrave Award for the outstanding paper published in the National Tax Journal. Mackie holds a PhD from the University of Virginia.
Rob McDonald, CPA, CFA
Rob McDonald, CPA, CFA, is a director in the Dispute Consulting Division at Duff & Phelps, based in the Washington, D.C., office. McDonald has over 23 years of experience in dispute and financial advisory services, forensic and litigation consulting, financial analysis, fraud investigations, transaction development, and government service. McDonald focuses primarily on dispute consulting matters including quantification of damages in litigation, asset and contract pricing and costing, and related forensic accounting engagements. McDonald has performed financial analysis, forensic accounting, and operational audits for Fortune 500, federal government clients, and a range of large and medium sized businesses. Many of these engagements have involved advising clients in asset pricing, financial and cost accounting, and related financial matters. He has also performed economic analysis, financial model construction, government contract claim reviews, cost accounting analysis, business plan reviews, product, equipment, and business line valuations, transaction studies, and related compliance studies for large and medium sized businesses. His industry experience includes financial institutions, manufacturing, aerospace and defense, energy, utilities, mortgage finance, securities, construction and telecommunications. Additionally, he has led large internal teams examining historical pricing for diverse manufacturing and business services firms with hundreds of dissimilar products. McDonald's litigation advisory experience includes calculating commercial damages in litigation, accounting and transaction disputes, claims preparation and analysis, government contract disputes, securities fraud, business interruption disputes, cost recovery and profit maximization, and breach of contract disputes. Additionally, he has substantial experience in fraud, price, credit, and operations risk management.
Prior to joining Duff & Phelps, McDonald was a senior director at a national consulting firm, a Big-Four accounting and professional services firm, worked directly in a corporate setting, and served as a U.S. Marine Corps Captain.
McDonald holds an MBA from Georgetown University's McDonough School of Business and a BA in political economy from Tulane University. He is a certified public accountant licensed in Virginia, a CFA charterholder, and is an associate member of the American Bar Association and the Association of Certified Fraud Examiners.
Frank McGuire is a director in the Washington, D.C., office of Duff & Phelps and is part of the Dispute Consulting practice. Frank has more than 19 years of experience in calculating economic damages and providing expert witness services, forensic accounting and fraud investigations, auditing and tax consulting.
McGuire has substantial experience in commercial damages matters, conducting complex financial analyses and preparing expert reports for a variety of disputes including lost profits/breach of contract, securities litigation, lost earnings of persons, valuations, patent infringement, royalty audits, government contractor disputes, abusive tax shelters, FINRA disciplinary proceedings and business interruption insurance claims. McGuire has been qualified and testified as an expert economic witness in Federal Court and in arbitration proceedings. His litigation and forensic accounting investigation experience is wide-ranging and includes:
- Preparing a rebuttal analysis for a government-sponsored enterprise in an $800 million dispute involving the originator and servicer of residential mortgage loans
- Leading a team preparing a rebuttal analysis of alleged accounting improprieties by corporate executives in a $16 million white collar criminal defense matter
- Preparing a lost profits analysis for a major health plan in a $36 million breach of contract arbitration with a provider group
- Leading the forensic audits of campaign finances for candidates in the 2010-2011 International Brotherhood of Teamsters (IBT) International Officers Election, on behalf of the United States Department of Justice
- Leading a team contributing to the securities litigation investigation of an international grocery chain, resulting in a $900 million restatement of earnings related to unearned vendor rebates
- Conducting an investigation into the questioned expenditure of more than $70 million in Federal Medicaid and Welfare funds by a state Department of Health and Human Services
- Leading an investigation that uncovered a near $1 million embezzlement perpetrated by the finance director of a large state teacher's union
McGuire received his BA in economics from the University of Connecticut and his BS in accounting from Eastern Connecticut State University.
Dee Mirando-Gould serves in the financial management practice of MorganFranklin Consulting addressing complex technical accounting and reporting issues such as lease accounting, derivatives, and revenue recognition. She has 20 years of experience in accounting and auditing, including extensive experience with public company reporting such as initial and secondary equity and debt offerings, annual and quarterly reporting, and internal controls over financial reporting. Prior to joining MorganFranklin, Mirando-Gould served as senior manager in the audit practice of PricewaterhouseCoopers, LLP and associate chief auditor with the Public Company Accounting Oversight Board.
Robert G. Nath, Esq.
Robert G. Nath, Esq. has concentrated for over 35 years in IRS and other tax matters. After clerking for a federal judge, Nath joined the Tax Division of the U.S. Department of Justice. Since 1984, he has been in private practice, representing individual and entity taxpayers before the IRS and in court in tax collection, audit and tax litigation matters. He advises corporations and individuals on corporate and tax controversy matters, and CPAs and attorneys on tax procedure and tax controversy matters.
Nath is a frequent author and lecturer for professional and lay audiences. His book, "The Unofficial Guide to Dealing with the IRS" (Macmillan), was first published in 1997. He is recognized as an authority on tax matters and he has been quoted in The New York Times, The Washington Post, The Wall Street Journal, The Los Angeles Times, Business Week, Money, Kiplinger's Personal Finance, and other national business periodicals on tax procedure topics. He has also appeared on CNN, ABC and other radio and television programs.
Nath is an editor of professional journals in the field of tax controversies. His articles have appeared in law reviews and other legal periodicals. Nath holds the rank of Major in the United States Army Reserves and is a former Green Beret.