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 and Cedar Robinson who are personally involved with each project.
Bruce Warner’s career spans over 26 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 also leads our Sec. 45L energy tax credit projects for real estate developers including statistical sample development, legal memos and supporting project documentation to support the 45L energy efficient home tax credits claimed.
Cedar is one of the most experienced R&D professionals in the industry with over 27 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 25 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 Sec. 45L Energy Tax Credit studies.
Art has more than 20 years total tax consulting experience, including more than 17 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.
Angelique Garcia, Manager at Warner Robinson, is an experienced tax professional with over 10 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, and other industies.
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.
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Tyler, Manager at Warner Robinson, 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 10 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.
Tim Schaefer is a Manager at Warner Robinson with over 7 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 Sec. 45L energy tax credit practice in assisting with energy audits for the energy tax credit.
Mike Boes is a Business Development Manager based in St. Louis, Missouri. He has 30 years of experience working in client relationship development in the tax profession including 20 years with PricewaterhouseCoopers & Deloitte. Mike’s role with Warner Robinson is to connect with the marketplace and share how our value-add services can benefit our clients. Mike attended Missouri State University in Springfield, MO and plays an active role in the St. Louis business community.
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Granville Bousch is a Manager at Warner Robinson with over 6 years of full-time R&D tax credit experience spanning many different industries and sizes of studies. This includes leading R&D studies for transportation, ship building, software development companies, auto parts, and financial services.
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Todd Malouf is a Business Development Manager at Warner Robinson in Omaha, Nebraska where has lived for many years. His professional background includes thirty five years as a member of a team delivering professional services to clients and includes time spent with PricewaterhouseCoopers LLP, Marsh McClennan and Warner Robinson LLC. Todd graduated from Creighton with a BSBA and has been very active in the Omaha business and civic community. He focuses on building strong relationships with clients and Warner Robinson’s network of business partners in the geography that he serves.
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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.
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