Michael J. Knight, CPA
Partner, Michael J. Knight & Company
Certified Public Accountants
116 Sherman Street, Post Office Box 139
Fairfield, Connecticut 06824-0139
203-259-CPAS  •  toll-free: 888-MJK-CPAS  •  fax: 203-256-CPAS
www.mjkcpas.com  •  Email: mjk@mjkcpas.com

Education

• B.S. Marketing, Fairfield University
• MBA Program, University of Bridgeport
• Certified Public Accountant, 1976
• Certified Fraud Examiner, 1994
• Certified Valuation Analyst, 1997

Professional and Business History

• Michael J. Knight & Company, CPA's, Partner, 1990 - present
• Michael J. Knight, CPA, Principal, 1984 - 1989
• Price Waterhouse, Senior Tax Manager, 1978 - 1984
• Beers, Hamerman & Company, CPAs, Staff Accountant, 1976 - 1978
• J. William Hope & Company, CPAs, Staff Accountant, 1975 - 1976

Professional and Business Experience

Wide variety of corporate and individual tax experience. Includes tax consulting for major Fortune 500 companies, small businesses and individuals.

Specialty area included development of the small business tax practice for the Bridgeport office of Price Waterhouse.

Professional and Business Activity

Current

• American Institute of Certified Public Accountants, member
• New York State Society of Certified Public Accountants, member
• Connecticut Society of Certified Public Accountants, member
• Association of Certified Fraud Examiners, member
• National Association of Certified Valuation Analysts, member

Past

• American Institute of Certified Public Accountants, member
  • Chairman Independent Contractor Working Group, Chairman
  • Small Business Taxation Committee, Chairman
  • Strategic Planning Implementation Task Force, member
  • Economic Reality Working Group, member
  • Model Tax Curriculum Task Force, member
  • Small Business Taxation Subcommittee, member
  • Member Privilege Task Force, member
  • Working Group on Finance Committee Budget Challenge, member
• New York State Society of Certified Public Accountants, member
  • IRS Restructuring Task Force, Chairman
  • Tax Executive Committee, member
• Connecticut Society of Certified Public Accountants, member, Relations with Colleges & Universities Committee
• Small Business Association of New England (SBANE), member, Board of Directors
• White House Conference on Small Business
  • 1995 Taxation Issues Task Force
  • 1986 Delegate
• Past President, Connecticut Business Network
• Past President, Bridgeport Area CPA Group
• Past Vice President, Small Business Council of the Bridgeport and Industry Council (BIC)
• Past Treasurer, Southern Connecticut Business Association
• Past Adjunct Professor, "How to Start a Business", Housatonic Community College
• Community Accounting Aid & Services Inc. (CAAS), volunteer member
• National Small Business United (NSBU), Associate Trustee
• Standardized Tax & Wage Reporting System (STAWRS) Project

Civic and Community Activity

• Bridge House, Inc., Treasurer, former President, Fund Raising Chairman, Board of Directors, member, former President
• St. Stephen's Parish, Finance Committee, Parish Council, member, former Chairman
• Center For Living, Inc., Member
• Fairfield University Planned Giving Advisory Committee, member
• WSHU Advisory Board, Sacred Heart University, Chairman
• Town of Trumbull Board of Education, Cost Effective Team Committee, former member
• Trumbull-Monroe Regional Catholic School Board of Education, current member, former Vice President and Finance Committee, member

Awards

• New York State Society of Certified Public Accountants Max Block Award, 2000 - Article - The CPA Journal December 1999, "Independent Contractor or Employee: How the Process Works Today", co-author
• Tax Adviser magazine, 1996 Best Article Award, co-author
• AICPA (American Institute of Certified Public Accountants) - Connecticut Society of CPAs Public Service Award, 1992
• Small Business Administration Region 1 (New England) Accountant Advocate Award for 1992
• Nominated for National AICPA Public Service Award, 1992

  Publications

November/December 2000 – Today’s CPA 
         The Seven Deadly Sins of Handling an Independent Contractor Case 

February 2000 – The Tax Adviser 
        Referenced in article IRS Alternative Dispute Resolution Initiatives

January 17, 2000 – Tax Practice 
        Tax Poetry – Organeezer Scrooge

December 1999 – CPA Journal
        Independent Contractor or Employee: How the Process Works Today

August 23, 1999 – Tax Practice
        Step-Transaction Doctrine Missteps

April 12, 1999 - Tax Practice
        Raby Misstepped In Spouse Employment Article

December 21, 1998 - Tax Practice  
        Worker Classification Issue No Laughing Matter

November 1997 - Tax Hotline  
        How to Handle Independent Contractor Audit - Six Step Program for Beating A Huge Bill from the Internal Revenue Service

October 1997 - The Tax Adviser  
        How to Shift the Burden of Proof to the IRS on Independent Contractor Status

May 1997 - Accounting Today  
         IRS Snagged By Its Own Tough Guy Attitude

June 1996 - Journal of Accountancy
        IRS Memo on Intrusive Audit Techniques Not Enough, Says AICPA

May 1996 - Journal of Accountancy
        IRS Attempts To Clarify Independent Contractor Status

April 1996 - Small Business News, Cleveland, Ohio  
        The Small Business News Money Guide - Debt Management Tips

April 1996 - Tax Adviser
        AICPA Offers Guidance on IRS Financial Status Auditing - co author

June 30, 1995 - Tax Week
        Economic Reality Audits Pose Dilemma for CPAs

June 1995 - Accounting Today
        Firestorm Erupts as IRS Tells CPAs To Quiz Tax Clients

June 12, 1995 - BNA
        Economic Reality Audits Could Threaten Accountants With Malpractice, IRS warned

May 1995 - The Practical Accountant
        Business Transfers: Doing the Deal Right

May 1995 - Journal of Accountancy
        Small Business Gets Some Of What It Wants From Congress - Is More To Come?

April 12, 1995 - Daily News
        Tax Tips

February 20, 1995 - Tax Management Weekly Report
        Independent Contractors

February 13, 1995 - BNA
        Tax Leads: Independent Contractor

January 27, 1995 - BNA
        American Institute of Certified Public Accountants Committee Proposes Independent Contractor Safe Harbor

January 1995 - Journal of Accountancy
        IRS Proposes Removing Filing Requirement for Small Business Ordinary Loss Claim

December 1994 - Small Business News
        Don't Wait Till Tax Time To See Your Accountant

November 1994 - Entrepreneur Magazine
        Parting Company - Breaking Up Is Taxing To Do...

Spring 1994 - Business News
        Tips to Keep Taxes From Gobbling Your Profit

April 1994 - Daily News - Tax Tips

February 24, 1994 - Journal of Accountancy

December 1993 - Entrepreneur Magazine
        Dealing With The New Tax Law - For Better, For Worse?

October 1993 - The Practical Accountant
        Investments the RRA Will Spark

January 1993 - Money Magazine
        How To Stop Paying 40% of Your Income in Taxes
        The Self-Employed

September 22, 1992 - Wall Street Journal
        IRS To Simplify How Firms Make Payroll Tax Deposits

July 30, 1992 - USA Today
        Small Firms Endure Slow Rebound

June 1992 - Washington Watch
        SEC Launches Program To Boost Financing For Emerging Businesses

December 2, 1991 - Business Week
        Finance

Summer 1991 - The Money Guide
        Smart Ways To Cut Your Taxes

May 1991 - INC. Magazine
        The Accountant Safety Test

July 13, 1990 - Business Week Newsletter for Family Owned Businesses
        Employee vs. Section 2036(c) repeal

Seminars & Presentations

July 16, 1997 - New York State Society of CPA's  
        Buffalo Summer CPE Symposium, Buffalo Convention Center, Buffalo, New York - A New Paradigm? Is It Safe To Be An Independent Contractor?

April 17, 1997 - National Commission on Restructuring
        IRS Private Sector Task Force Testimony on behalf on the New York Society of CPA’s

December 16, 1996 - CSCPA Federal Tax Forum
        Independent Contractor Issues / Fanning the Flames of Controversy / Who Gets Burnt in the Independent Contractor Debate?

October 31, 1996 - AICPA National Conference on Federal Taxes
        Grand Hyatt, Washington, DC Independent Contractor Issues / Recap of current developments and pre and post audit advice

October 23, 1996 - Florida Institute On Federal Taxation Conference
        IRS Examination Issues Panel, Yacht & Beach Club Resort, Orlando, FL

March 26, 1996 - Tashua School
            Career Day

May 11, 1995 - Connecticut Society of CPA's
        Business & Industry Conference - Fanning the Flames of Controversy, Who Gets Burnt in the Independent Contractor Debate

November 3, 1994 - Fairfield University Office of Planned Giving
        Tax & Estate Planning for the 90's

November 1, 1994 - AICPA National Conference on Federal Taxes
        Grand Hyatt, Washington, DC - Independent Contractor Issues / Fanning the Flames of Controversy / Who Gets Burnt in the Independent Contractor Debate?

November 17, 1993 - The White House Conference on Small Business Taxation Task Force

November 13, 1993 - Paine Webber
        1993 Tax Bill Changes - The New Clinton Tax Law

September 16, 1993 - Fairfield University  
        "Senior Year Program" Presentation

January 11, 1993 - AICPA Small Business Tax Conference
        Dolphin Hotel, Florida - Independent Contractor Issues

July 1992 - AICPA Oral Testimony
        Independent Contractor Misclassification of Employee Hearings

June 5, 1992 - Fairfield University Alumni Weekend
        Estate Planning / Presentation on Building the Estate

March 26, 1992 - Senate Subcommittee on Securities of the Committee on Banking, Housing, and Urban Affairs
         Testimony Regarding Small Business Capital Formation for National Small Business United (NSBU)

November 15, 1991 - University of New Haven
        Student Presentation

October 24, 1991 - AICPA 1991 National Conference on Federal Taxes
        Grand Hyatt-Washington, DC  Employee vs. Independent Contractor

January 19, 1991 - ADP - Independent Contractor Seminar

September 13, 1989 - Senate Small Business Subcommittee
        Testimony for Repeal of Section 2036(c) for National Small Business United (NSBU)

February 23, 1989 - Darien Board of Realtors
        Tax Planning / Earnings from Self Employment, Deductions & Interest Expense

June 3, 1988 - Fairfield University AlumniWeekend
        Estate Planning Session-Wills, Trusts & Gifts

May 17, 1988 - Western Connecticut Estate & Tax Planning Council  
        (1988 & 1989)Tax Reform / The results are in / How to Position For The Future

April 27, 1988 - People's Bank
        Commercial & Investment Lending - Individual Tax Planning

March 19, 1987 - Weichert Realtors
        Real Estate After 1986

March 26, 1986New Canaan Public Library
        Business Changes Under the New Tax Law

October 9, 1985 - Greater Bridgeport Board of Realtors
        The Tax Reform Act of 1985

October 3, 1985 - University of Connecticut School of Business Administration
        Risk Management Consideration

September 10, 1985 - Connecticut Small Business Development Center and Middletown Chamber of Commerce 
        Simplified Planning for Growing Business

March 16, 1984 - Darien Board of Realtors
        1983 Personal Tax Strategies

November 29, 1983 - Fairfield Board of Realtors
        The Economy & the Economics for the Realtor

January 1983 to March 1983 & January 1984 to April 1984 - Housatonic Community College
        Course: How To Start A Business

January 13, 1982 - Norwalk Exchange Club
        Economic Recovery Tax Act Seminar

September 11, 1981 - Connecticut National Bank & Trust - Officers
        Economic Recovery Tax Act

April 23, 1981 - Sacred Heart University
        Presentation to Accounting Class - Career in Accounting

December 3, 1980 - Connecticut Society of CPA's
       Bridgeport Area Year End Tax Planning & Pending Tax Legislation

December 6, 1979 - University of Bridgeport
        Presentation to Accounting Club - Career in Accounting

December 5, 1979 - Bridgeport Area CPA Group
        Individual Tax Changes for 1979

November 27, 1979 - Trumbull High School
        Presentation - Career in Accounting

Radio

February 6, 1992 - WSHU Saturday Morning Business Interview

Television & Video

1997 - Tax Point - CD-Rom - Interactive Tax Text - Independent Contractor Interview

May 3, 1997 - MSNBC 1997 Budget

April 9, 1997 - WBIZ TV   Small Business-Cost Cutting Tips

1997 - Tax Point - CD-Rom - Interactive Tax Text              

1997 - MSNBC The 1997 Budget Impact on Individual Taxes

December 4, 1996 - CNBC Today's Business & Employee Gifts

April 10, 1996 - CNBC Independent Contractor Controversy

1996 - WBIZ  

February 10, 1993 - CNBC Interview on Family Leave Bill and other regulatory burdens

1991 - WTNH - Implementation of Connecticut Income Tax 

       To a General Background