Governor and Executive Council Agenda item PDF - 2026-05-20 - agenda 036

Meeting Date

2026-05-20

Attachment Kind Label

Agenda item PDF

Attachment Relation

primary_meeting_attachment

Agenda Numbers

036

Agency Names

Department Of Revenue Administration

Parent Meeting Title

Governor and Executive Council meeting - 2026-05-20

TDD Access: Relay NH 1-800-735-2964

Individuals who need auxiliary aids for effective communication in programs and services of the

Department of Revenue Administration are invited to make their needs and preferences known to the Department.

Lindsey M. Stepp

Commissioner

State of New Hampshire

Department of Revenue Administration

109 Pleasant Street

PO Box 457, Concord, NH 03302-0457

Telephone 603-230-5005

James C. Vara

Assistant Commissioner

April 29, 2026

Her Excellency, Governor Kelly A. Ayotte

and the Honorable Council

State House

Concord, New Hampshire 03301

REQUESTED ACTION

Pursuant to RSA 94:6, the Commissioner of the Department of Revenue Administration (DRA)

respectfully requests to place Mr. Thomas Halecky, CPA at Step 6 of unclassified salary grade CC,

earning $91,864.00 annually, for the position of Multi -Entity Tax Auditor, position #9U586, with

an effective start date of May 29, 2026, upon Governor & Council approval. Funding is 100%

general funds.

EXPLANATION

Pursuant to RSA 94:6, in case of a new appointment to fill any vacancy the entrance salary shall

be at the minimum of the established range unless, upon recommendation of the appointing

authority, the Governor and Council shall establish, after due and pro per investigation as to

qualifications, a different entrance salary within the established range. DRA respectfully requests

an entrance salary higher than the minimum salary within the established range of unclassified

salary grade CC for Mr. Thomas Halec ky. Mr. Halecky is a registered CPA in Vermont and New

York with over 25 years of experience in public accounting and prior service as a Revenue Agent

with the Internal Revenue Service. His experience includes working with a wide range of

businesses in public accounting, where he reviewed financial information, id entified

discrepancies, and resolved reporting issues.

The Multi-Entity Tax Auditor position is responsible for examinations of tax returns filed for the

various taxes administered by the Department of Revenue Administration, at the taxpayers’ place

of business. Performing examinations requires an understandin g of NH Tax Law, the Internal

Revenue Code and Regulation, court decisions in the area of federal and state taxation, generally

accepted accounting principles and any specialized industry practices and procedures. The field

portion of the examination is the only time when a proper analysis of voluminous information can

be prepared to determine a taxpayer’s compliance with New Hampshire tax laws.

In addition to their tax expertise, these auditors are responsible for the planning, administering,

and conducting audits of national and multinational taxpayers at their corporate headquarters.

Travel throughout the US and Canada may be required. The Multi-Entity Tax Auditor assigns and

evaluates work assignments of junior auditors on complex cases or team audits. They are also

responsible for presenting the agency's position during the conduct of formal or informal hearings

when taxpayers contest the results of audits.

Mr. Halecky possesses a bachelor’s degree in accounting from the State University of New York

(SUNY). Plattsburgh. In his role as a Revenue Agent for large business and international – global

high wealth with the IRS, he conducted examinations of individual s and complex multi -entity

businesses, he analyzed financial records and tax filings to determine compliance with federal tax

laws. This work required applying the Internal Revenue Code and related guidance, developing

well-supported audit conclusions, and communicating findings clearly to taxpayers and their

representatives, including in situations involving disputed issues. Prior, Mr. Halacky has a 15-year

career with private sector public accounting firms conducting financial audits, reviewing

compilation engagements for various industries including public entities and non-profits.

Based upon Mr. Halecky’s education in combination with his solid background in core accounting

principles and his directly applicable experience of conducting audits, applying tax law, and

working independently in a field audit environment field, the Department believes that she should

be placed into the Multi -Entity Tax Auditor, position #9U586, unclassified grade CC, at Step 6

earning $91,864.00 annually.

Sincerely,

Lindsey M. Stepp

Commissioner

1

THOMAS HALECKY, CPA

PROFESSIONAL EXPERIENCE

MARCKRES, NORDER AND COMPANY, INC. MORRISVILLE, VT

ACCOUNTANT DECEMBER 2025 – PRESENT

• Prepare and review corporate, S -corporation, partnership, fiduciary, and individual income tax

returns, with emphasis on accurate application of federal and state tax law and proper reporting

positions.

• Analyze client financial records, general ledgers, and supporting documentation to identify

discrepancies, reporting issues, and ensure accuracy of financial information.

• Research and apply Internal Revenue Code provisions, Treasury Regulations, state conformity rules,

and administrative guidance to resolve technical tax issues.

• Communicate directly with taxpayers, bookkeepers, and external advisors to clarify facts, obtain

documentation, and resolve tax-related questions efficiently.

• Prepare clear written explanations supporting tax positions, adjustments, and filing approaches for

internal review and client communication.

• Review prior-year returns, notices, and correspondence to assess risk, identify unresolved issues,

and ensure continuity and consistency across filings.

• Collaborate with partners and senior staff on complex matters, including entity classification,

income recognition, deductions, and basis-related issues.

• Utilize professional tax software and research platforms to ensure compliance, accuracy, and

timely resolution of tax matters.

VERMONT DEPARTMENT OF TAXES, MONTPELIER, VT

TAX EXAMINER JUNE 2025 – DECEMBER 2025

• Communicated with taxpayers by phone and written correspondence to answer questions, explain

tax issues and resolve account discrepancies.

• Reviewed tax returns and supporting documentation in response to taxpayer inquiries and appeals

to ensure accuracy and compliance with Vermont tax laws.

INTERNAL REVENUE SERVICE; LARGE BUSINESS AND INTERNATIONAL – GLOBAL HIGH WEALTH, SBSE BURLINGTON, VT

REVENUE AGENT FEBRUARY 2021 – MAY 2025

• Conducted examinations of individuals and complex multi-entity businesses, including partnerships

and S-corporations, to determine compliance with federal tax laws.

• Analyzed financial records, tax returns, and supporting documentation to identify discrepancies and

develop proposed adjustments.

• Applied Internal Revenue Code, Treasury Regulations, and relevant guidance to resolve technical

issues and support audit conclusions.

• Communicated findings and defended positions with taxpayers and representatives, including

resolving disputed issues.

• Managed multiple concurrent examinations, prioritizing workload and meeting deadlines.

• Collaborated with specialists and fraud enforcement personnel on complex or high-risk cases.

• Provided guidance to other agents on partnership and audit-related matters.

M

ARIN, MONTANYE, LLP, UNIONDALE, NY

SENIOR ACCOUNTANT OCTOBER 2019 – FEBRUARY 2021

• Conducted financial audit, review, and compilation engagements for Common Interest Realty

Associations, which include d the verification of sources of assets and income. The engagement

process included: Accurately retrieving information by searching various computerized

environments for records and reports. Corresponding with necessary individuals, by email, phone

or in person, to gather information and extract relevant facts necessary to complete the job.

• Managed the engagement from commencement to completion, including dealing with a wide range

of individuals encountered during the process.

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• Documented internal control issues found during audits, including conducting valid and reliable

research to analyze internal and external information to assess risk factors and identify high- risk

areas.

• Prepared financial statements, including necessary footnote disclosures required by generally

accepted accounting principles.

• Prepared management comment letters detailing findings for use by management.

• Prepare budgets for the respective Boards of Directors

• Prepared entity tax returns, including all pertinent forms. Preparation of tax returns include d

preparing, receiving, reviewing, and verifying documents; maintaining office records as necessary;

locating and compiling data or information from files and other sources; and contacting customers

via telephone, email or mail to obtain information, explain liability and encourage compliance.

• Met with the Board of Directors and management of the entities to explain results, regulations, laws

and rules.

• Participated in community meetings to discuss the results of the engagement to individuals with

varied backgrounds and varied personalities to convey a better understanding of the financial

statements.

L

AWRENCE J. ALPERIN, CPA P.C., SMITHTOWN, NY

SUPERVISOR DECEMBER 2016 – OCTOBER 2019

• Conducted financial audit, review, and compilation engagements for common interest realty

associations, not-for-profits, and private entities, which included the verification of sources of assets

and income. The engagement process include d: Accurately retrieving information by searching

various computerized environments for records and reports. Corresponding with necessary

individuals by phone, email or in person, to gather information and extract relevant facts necessary

to complete the job.

• Managed the engagement from commencement to completion, including dealing with a wide range

of individuals encountered during the process.

• Documented internal control issues found during audits, including conducting valid and reliable

research to analyze internal and external information to assess risk factors and identify high- risk

areas.

• Prepared financial statements, including necessary footnote disclosures required by generally

accepted accounting principles.

• Prepared management comment letters detailing findings for use by management.

• Met with the Board of Directors and management of the entities to explain results, regulations, laws

and rules.

• Participated in community meetings to discuss the results of the engagement with individuals with

varied backgrounds and personalities to convey a better understanding of the financial statements.

• Worked with small businesses and self-employed individuals to ensure their books and records were

appropriately prepared.

• Prepare individual and entity tax returns, including all pertinent forms. Preparation of tax returns

included preparing, receiving, reviewing, and verifying documents; maintaining office records as

necessary; locating and compiling data or information from files and other sources; and contacting

customers through correspondence or telephone to obtain information, explain liability and

encourage compliance.

• Corresponded with Department of the Treasury as a representative of the taxpayers regarding

Internal Revenue Service notices. As needed, followed up with necessary individuals to come to an

appropriate resolution for the taxpayer and the Department of the Treasury.

G

IAMBALVO, STALZER & COMPANY CPAS, PC, GREAT RIVER, NY

SENIOR ASSOCIATE MAY 2015 – NOV 2016 &

JUNE 2009 – MAY 2013

• Conducted financial audit, review and compilation engagements for a variety of industries, which

included the verification of sources of assets and income.

• Managed the engagement from commencement to completion, including dealing with a wide range

of individuals encountered during the process.

3

• Document internal control issues found during audits, including conducting valid and reliable

research to analyze internal and external information to assess risk factors and identify high- risk

areas.

• Prepared financial statements including necessary footnote disclosures required by generally

accepted accounting principles.

• Conducted audits of employee benefit plans, including defined benefit plans and defined

contribution plans.

• Worked with small businesses and self-employed individuals to ensure their books and records were

appropriately prepared.

• Prepared tax returns, including S-corporations, partnerships, and individual tax returns.

• Corresponded with Department of the Treasury as a representative of the taxpayers regarding

Internal Revenue Service notices. As needed, followed up with necessary individuals to come to an

appropriate resolution for the taxpayer and the Department of the Treasury.

R.S. ABRAMS & COMPANY LLP, ISLANDIA, NY JUNE 2013 – APRIL 2015

SUPERVISOR

• Conducted financial audit, review and compilation engagements of school districts, fire departments,

libraries and other government entities. Audits involv ed the application of reporting standards as

required by the Government Accounting Standards Board

• Managed the engagement from commencement to completion, including dealing with a wide range

of individuals encountered during the process.

• Documented internal control issues found during audits, including conducting valid and reliable

research to analyze internal and external information to assess risk factors and identify high- risk

areas.

• Prepared financial statements, including necessary footnote disclosures required by generally

accepted accounting principles and the government accounting standards board.

• Prepared tax returns, including S-corporations, partnerships, and individual tax returns.

M

ARCUM, LLP, MELVILLE, NY MAY 2004 – DECEMBER 2008

SENIOR ASSOCIATE

• Conducted financial audit, review and compilation engagements in a variety of industries, including

manufacturing, healthcare, and construction.

• Audit team member of audit engagements for entities that reported to the securities and exchange

commission.

• Aided in the preparation of financial statements for public and private companies, including cash

flow statements and footnote disclosures, as well as the review of client- prepared financial

statements and Forms 10K and 10Q, prior to filing with the Securities and Exchange Commission.

• Exclusively handled an agreed-upon procedures engagement for the American Stock Exchange, LLC.

The limited liability company was exploring the option of making a public offering and needed to

determine if their books and records were appropriate to be audited under the standards of the

PCOAB.

• Managed the fieldwork for SAS 70 Type II engagement for a payroll company.