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Tax Institute Speakers

Ann Makres

Ann MakresAnn Makres is a Senior Stakeholder Liaison with the Small Business/Self-Employed division of the Internal Revenue Service. Ann partners with tax practitioners and small business organizations in North Dakota, South Dakota, Iowa, Montana, Minnesota, and Wisconsin to deliver information on individual and small business tax issues, as well as engage her partners on IRS policies, practices and procedures.

Ann joined the IRS in 1987 as a Taxpayer Service Representative, and in 1990 she became a Revenue Officer. In 2000 she was hired as a Tax Specialist with Taxpayer Education and Communication which was reorganized as Stakeholder Liaison in 2005. Ann has a bachelor's degree from the College of St. Catherine in St. Paul, Minnesota.

Over the last 15+ years Ann has conducted many tax seminars for both tax practitioners and small business. For the past three years she has also overseen the Midwest Area Issue Management Resolution System (IMRS) and is a member of the IRS Affordable Care Act speaking cadre.  Ann always enjoys the opportunity to partner with the practitioner community.

Robert 'Chris' Province

Chris ProvinceRobert 'Chris' Province is a highly sought-after, award-winning discussion leader delivering dynamic and engaging CPE seminars to CPA's and business professionals across the country. State CPA societies and firms alike consider Chris to be their trusted provider of CPE and often comment he was "asked for by name" by many seminar attendees. Chris consistently receives outstanding evaluations for the courses he instructs. Chris has authored and co-authored many CPE courses throughout his career. He was a founder and co-owner of Garverick Province, LLC. Chris currently serves as a technical writer and reviewer of seminars materials for various tax and financial seminar companies. Chris received the California CPA Education Foundation's "Discussion Leader of the Year" Award, has been featured in several business publications, and has appeared in various CPE webinars and broadcasts.

In addition to his speaking, Chris is currently a self-employed CPA specializing in taxation of high net worth individuals and closely held businesses with clients located in many states throughout the United States. Chris has also served as a tax partner and senior tax member for several local, regional, and national CPA firms.

Chris earned his Bachelor of Science degree in Accounting and Finance from California State University Northridge. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Chris is currently a member of the national AICPA S-Corporation Technical Resource Panel. He has also served as a member of the Qualifications Committee for the California Board of Accountancy. Chris is a licensed Certified Public Accountant in California and North Carolina.

James Heilman

James HeilmanJim Heilman is an Agribusiness Specialist with CLA focusing on producers that raise swine, corn and soybeans.  His experiences include tax planning and compliance, business consulting, accounting services and wealth advisory.

Prior to his time at CLA, Jim spent five years working for a farm service cooperative where he enjoyed his days spraying crops, spreading fertilizer, driving truck and working in hog barns. 

Jim specializes in farm taxation working with his clients throughout the year with tax planning and tax compliance. He has strong technical experience working with partnerships, LLCs, S-Corporations, C-Corporations and sole proprietor farm operations.

Some of the tax consulting and accounting services Jim has provided include entity restructuring, 1031 exchanges, debt restructuring and financial budgeting and forecasting. His wealth advisory services focus on helping clients achieve their long-term goals and dreams which may include estate and succession planning, retirement planning, social security planning and health insurance planning. 

Jim completed a Bachelor of Science degree from Minnesota State University, Mankato, with a major in accounting and minors in business management and business administration. He also obtained a Masters in Business Taxation degree from the Carlson School of Management at the University of Minnesota. In addition to his school and work experiences, he is actively involved with the Minnesota Pork Producers Association and the National Society of Accountants for Cooperatives. Jim also serves as the Board Chairman of the Tim Connolly Memorial Foundation, a 501(c)(3) public charity. He is a member of the grant review committee for the Southern Minnesota Initiative Foundation and a member of the Minnesota Society of CPAs and the AICPA.

Chris Hesse

Chris HesseChris Hesse is a tax principal with over 35 years of experience with regional and national CPA firms, and over 25  years of speaking and training experience before tax professionals on a variety of update topics. His career has  included tax leadership of a 200-person practice, and extensive tax writing and analysis services. In the National Tax  Office of CliftonLarsonAllen, he addresses questions from throughout the country for CLA and other professionals on  Federal income tax matters. 

Author and instructor of Tax Advisors Update and Farm Taxation Update. Chris has spoken at numerous seminars and conferences throughout the country on taxation, agricultural and estate tax topics and is a past chair of the AICPA Ag Conference committee and S Corporation Technical Resource Panel. He has testified before legislative committees on tax policy matters and has been instrumental in federal and state tax law changes, including an Alternative Minimum Tax provision affecting agricultural producers, farm income averaging, and Washington state excise and estate tax issues. He is the Firm’s lead on S corporation issues, net investment income tax and passive activities, as well as Section 1031 exchanges.

Chris earned a Bachelor of Arts in Business Administration from Southern Oregon State College. He is a member of the AICPA Tax Division, the Washington Society of CPAs and the Minnesota Society of CPAs. He has served on the AICPA Tax Legislation and Policy Committee, the Tax Accounting Methods Technical Resource Panel, and past-chair and member of the AICPA S Corporation Technical Resource Panel. He is currently a member of the AICPA Tax Executive Committee.