A widely-respected state tax expert, John Gauger coordinated and executed tax audits for many Fortune 500 companies during his tenure as an auditor and audit supervisor. John is especially knowledgeable regarding New York tax law as it applies to the airline, oil, pharmaceutical, manufacturing, service, telecommunication and insurance industries.
Consistently demonstrating his ability to analyze the details of multi-faceted audits and organize them into highly effective work papers, John was frequently assigned to audits of the larger corporate taxpayers and to those involving the most complex issues. Ultimately, these strengths contributed to his promotion to audit supervisor.
As a New York State Department of Taxation and Finance Tax Audit Supervisor, John managed a team of auditors assigned to review more than 100 cases annually. In this capacity, he performed the risk analysis in selecting new audits, reviewed and approved all completed audits and resolved issues between taxpayers and individual auditors on his staff. During this time, John also participated in the transition from manual work papers to computer work paper audits.
Not a believer in “one-way” audits, John represented the State and reviewed audits in both taxpayer-initiated refunds and refunds initiated by the auditor.
John was a member of the specialized audit team that focused on Article 9, Section 186(e), which became effective in 1996, replacing the former Telephone/Transmission Tax. John’s team created new audit techniques to address changes in this new tax law.
John has conducted training programs and seminars for the New York State Department of Taxation and Finance on a variety of highly technical subjects, including Article 33 - New York State insurance premium allocation percentage; Article 9A - New York minimum taxable income base; and Article 9A - New York treatment of net operating losses.