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5154 Crown Pointe Drive
Medina, Ohio 44256
Phone: 330.723.9973
Email: info@mcesalt.com

Lorman Distinguished Faculty Member

OUR PROFESSIONAL TEAM

David Muchewicz
Partner
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Dave has more than 23 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.

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Randy Cole
Partner
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Randy specializes in multistate sales and use tax consulting. Randy has more than 26 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.

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Pierce Elliott
Partner
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Pierce specializes in Ohio and multistate sales and use tax consulting. Pierce has more than 18 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.

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Kim Van Dine
Partner
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Kim joined MCE after spending more than 8 years consulting within the multistate practice of two of the Big Four accounting firms. Kim has more than 22 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.

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Cheryl Suscha
Partner
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Cheryl has more than 18 years of sales and use tax experience. 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 10 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.

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Art Arbuckle
Principal
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Art has more than 30 years of experience with state and local taxes. Prior to joining MCE, Art spent more than 10 years with the Indiana Department of Revenue and more than 20 years with national accounting firms providing consulting services to clients and as a leader of the sales & use tax practice.

Art has an extensive background in multi-state sales tax planning, performing refund studies, sales and use tax audit protest services, negotiating settlements, use tax compliance agreements, process improvements, nexus studies, and tax planning for large multi-national corporations.

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

Art is a member of the Indiana Chamber of Commerce, Indiana Manufacturers Association, Institute for Professionals in Taxation, Indiana University Alumni Association, and Illinois CPA Society.