Q: You’ve called state and local taxes “the Wild West.” Do you enjoy that environment?
A: With state and local taxes, a lot of what you’re doing is not written down. Basically, you have to know, through experience, rules that in a federal context you could go look up somewhere. Perhaps I feel even more useful in the state and local area because of having practiced in the area for so long. It’s hard to see how a taxpayer, a business owner coming into it without the background I have would ever figure it out. The fun part about this–my son Dawson plays Nintendo, and when he’s playing a video game, he’s having fun. A lot of [my work] feels like puzzle solving, too. When you’re able to tell a client, as I did recently, “You actually didn’t have a return filing obligation”–they paid half a million dollars in taxes and a refund claim is a good idea–then you’re saving people large amounts of money in situations where they may have never figured it out themselves. So it definitely feels like the top level in Nintendo!