Gerald R. Lavigne, CPA A part-time CPA with over 43 years of experience in public accounting. All but 6 months of career has been in the tax field. Expertise includes tax planning for individuals and passthrough entities. Represented clients in various types of IRS audits (including representation at the Appeals level and served as an expert in criminal tax cases). Specialties include tax and financial planning advice to owners of closely held businesses. Enjoy assisting clients in sale and purchase of businesses and succession planning. Assisted clients in valuing businesses and business interests. Highly involved in structuring transactions that produce tax savings to sellers and to buyers. Also enjoy assisting clients who decide to sell their businesses and move to a no-tax state which requires avoidance of state income taxes upon sale (where possible). Specialize in construction and construction related businesses. Also knowlegeable in estate and trust tax planning.