About Warner Robinson

Overview of Our Team – Warner Robinson

Warner Robinson provides deep technical expertise in the area of R&D tax credits as our primary focus in assisting clients in documenting and supporting R&D tax benefits. Warner Robinson also serves real estate clients via green tax incentives around the 45L energy efficient home tax credit and the 179D energy efficient building tax deduction, as well as cost segregation studies.

Warner Robinson LLC is led by Managing Directors Bruce Warner, Cedar Robinson and Marcus Weaver who are personally involved with each project.

Bruce WarnerBruce Warner

Bruce Warner’s career spans over 23 years of experience as Tax Counsel to a large corporation, and a former Principal with Deloitte Tax LLP in their R&D practice heading up the Mid-West Region and as a Deloitte national specialist in software R&D and IRS audit services.

Bruce was formerly a tax attorney with IRS District Counsel and co-counsel on the IRS Research Credit ISP team. Bruce worked full-time on R&D issues with the IRS Research Credit team and was on the government’s trial team on Norwest v. Commissioner and a key advisor on Wicor v. United States, both of which are important software R&D tax credit decisions.

Bruce also authored the IRS coordinated issue paper on internal-use software and the IRS field directive guidance on the use of sampling in R&D cases. Bruce assisted in training the IRS software consultants from the MITRE Corporation, as well as IRS agents and engineers throughout the country on the examination of R&D issues.

Bruce has also been involved with Section 199 Domestic Production Activities deduction issues since its inception in 2004 as part of the American Jobs Creation Act of 2004, and more recently heading up the Section 199 project at a large Fortune 50 company.

Bruce also leads many of our energy tax credit projects for real estate developers including statistical sample development, legal memos and supporting project documentation to support energy credits claimed.

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Cedar RobinsonCedar Robinson

Cedar is one of the most experienced R&D professionals in the industry with over 24 years of dedicated R&D tax credit experience. Cedar’s R&D credentials include 11 years at PricewaterhouseCoopers LLP and nearly 6 years as a Partner and R&D practice leader at Grant Thornton LLP. As a founding member and Managing Director of Warner Robinson LLC since 2009, Cedar is responsible for planning, implementing, defending, R&D tax credit studies, cost segregation studies and energy tax credit studies  and ensuring the highest level of quality and service for his clients at Warner Robinson including significant personal involvement throughout each project.

Cedar’s experience includes nearly every industry group including many sectors of software development such as financial services, banking, legal services, security, imaging, claims processing, traffic control, resource management, travel reservation systems, and a variety of other software companies. In addition, Cedar has significant experience in manufacturing including high-tech, aerospace, medical device, oil & gas services, metal fabrication, industrial equipment, commercial equipment, consumer goods and equipment, and many other manufacturers. Cedar has significant experience with other specialty industries including architecture, engineering, mining, food and beverage processing, electric utilities, horizontal directional drilling, and other specialty industries.

Cedar also over 23 years of IRS and state examination experience including large case, mid-size and small business audits. Cedar’s experience includes over 100 IRS audits, plus many IRS appeals and litigation support projects. Recently, Cedar has worked on numerous R&D credit examinations and appeals with numerous clients including successful resolution of key R&D credit issues. Cedar has spoken on R&D credit matters and recently worked with the IRS National Appeals office to review and coordinate a response to their R&D credit position paper.

Cedar also heads up Warner Robinson’s Cost Segregation services practice and has assisted numerous clients over many years with cost segregation studies and since 2014 Cedar has been involved with numerous Energy Tax Credit studies.

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Art MerrimanArt Merriman

Art has more than 18 years total tax consulting experience, including more than 15 years as a dedicated research tax credit specialist within both Deloitte’s National R&D Tax Services group and Grant Thornton’s national R&D group.  As a Senior Manager within Warner Robinson LLC, Art is responsible for the day-to-day implementation of research tax credit studies, including work-plan development and implementation, development of documentation, interviewing engineers and other development staff, quantifying qualified expenditures, calculating credits, and assisting with IRS examinations.  He also has experience in defending research tax credit studies before the IRS during field examinations.  He graduated from Kansas State University in Manhattan, Kansas, with a bachelor’s of science degree in accounting and a master’s of accountancy – Tax Emphasis.  He is a CPA licensed in Missouri and Kansas.

Art has implemented studies in multiple industries including:  rubber and plastic manufacturing, pulp and paper, food and beverage processing, ink manufacturing, electronics, medical device, chemical substrate manufacturing, horizontal drilling technology, engineering contractor, auto manufacturing, auto lighting, auto component stamping, utilities, defense/aerospace, plastic film, industrial equipment, confectionary, cookie/cracker development and processing, frozen food development and processing, internet advertising software, cable television distribution software, financial services software, banking software, legal software, imaging software, claims software, air traffic control software,  and telecommunications equipment and software.

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Angelique GarciaAngelique Garcia

Angelique Garcia is an experienced tax professional with over 7 years of experience managing and implementing R&D Tax Credit studies. She holds a B.S. In Chemistry from Rice University, and before entering the tax industry, she worked as a software developer in the energy sector.

Angelique was formerly a Senior Associate with another consulting firm where she led the company’s software implementation group and was published several times for her expertise in software-specific issues such as gaming and state tax incentives for digital media. Angelique has implemented hundreds of R&D studies for virtually every sector of software development, from healthcare, financial trading platforms and energy management to video game development and cloud computing. Although she specializes in software technology, Angelique has worked on studies for a wide variety of industries including chemical purification, manufacturing/fabrication, electrical engineering, apparel, and others.

As a Manager for Warner Robinson, Angelique utilizes her expertise and experience to prepare R&D credits that capture the maximum benefit to clients, as well as performing quality reviews to ensure that every study meets the highest possible standards for qualification and substantiation.


Tim SchaeferTim Schaefer

Tim Schaefer is a senior consultant at Warner Robinson with over 5 years of experience with our firm.  Tim attended the University of Kansas Law School after obtaining his accounting degree from KU. Tim also has a solid background in IT and computer technology and has worked extensively on R&D studies involving software development, networking, media/entertainment/cable systems, as well as numerous manufacturing studies. Tim also supports our fixed asset services group in assisting with energy audits for the 45L energy tax credit.

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Tim Agan Tim Agan

Tim Agan is a senior consultant at Warner Robinson. Tim has over 10 years of experience as a research tax credit consultant. He has experience conducting research tax credit studies in a broad range of industries, including industrial manufacturing, software development, food manufacturing, engineering and systems integration, video game development, fabrics, architecture, custom fabrications, plastics, scientific instrumentation, and the chemicals industry.

Tim graduated with a Bachelor of Science degree in Accounting and Business Administration from Southwest Baptist University. He also holds a Master of Business Administration (MBA) from the University of Missouri. As a participant in the Charles G. Koch fellowship program, Tim completed research for the National Taxpayers Union Foundation which has been cited by policy journals.

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Tyler MilliganTyler Milligan

Tyler is an attorney and graduated from University of Kansas School of Law and worked for a large mergers and acquisitions law firm in Kansas City upon graduation from law school. Tyler joined Warner Robinson in 2010 and has over 6 years of R&D credit experience with companies ranging from Fortune 100 media and entertainment companies, software development companies, cable television, and numerous manufacturers in all aspects of R&D credit studies, from calculations, legal memoranda and audit defense work.

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Many of our team members have taught courses including IRS training sessions and CPE events. For more information about having us speak at your CPE event, please contact us to discuss your needs.