Education & Certifications
BSC in Accounting
Certified Public Accountant
Licensed in Illinois
Professional & Civic Involvement
American Institute of Certified Public Accountants
Illinois CPA Society
Illinois Equal Justice Foundation
Board Member and Vice President
Mount Assisi Academy Board Member and Chair
The Chicago School of Professional Psychology Trustee Emeritus
150 South Wacker Dr., Suite 2300
Chicago, Illinois 60606
Phone 312-237-4820 Print Email CV
Dan has over 30 years of experience in professional services, the vast majority of which is focused in forensic consulting services relating to damage claims and forensic accounting and data investigations. He has performed a variety of consulting services ranging from high-level statistical analysis to detailed fact analysis and records reconstruction. He has testified in a variety of matters, in multiple settings covering numerous industries.
Prior to founding Natoma Partners, Dan was a founding managing director at Huron Consulting Group where he retained client responsibility while also holding various corporate officer roles including Chief Operating Officer, Vice President–Operations, Vice President-Quality and Corporate Development. He also served as Huron’s Disputes and Investigations practice leader. Prior to Huron, Dan served as managing partner of Arthur Andersen LLP's Central Region economic and financial consulting group.
His engagements experience has involved large and complex litigation matters related to international and domestic tax law, regulatory issues, breach of contract, intellectual property, fraud, tort, environmental, and claims against government agencies.
Representative examples of Dan’s engagement experience include the following:
- Supervised and managed a team in the preparation of summaries of financial and other quantitative information from the accounting and financial records of one of the world’s largest pharmaceutical companies in connection with a transfer pricing dispute with the Internal Revenue Service (“IRS”). The summaries were originally submitted to the U.S. Tax Court in the pursuit of a negotiated stipulation of facts. While a limited amount of data was in fact stipulated to by the parties, an expert report was submitted for the vast majority of this historical information (entity level and product line financial statements). The team was also directly involved in negotiating stipulation items with counsel for the IRS. Provided ongoing support to several other economic and pharmaceutical industry experts involved in the matter. Our involvement culminated in the submission of two expert reports (direct and rebuttal) regarding the summaries we prepared and other forensic procedures we performed.
- Submitted a rebuttal expert report and testified in the U.S. Tax Court related to GAAP and financial reporting practices with regard to consolidation, investment in subsidiaries of subsidiaries and interpretation of control.
- Submitted an expert report and testified in the U.S. Bankruptcy Court, Northern District of Illinois related to contractual damages alleged in a tax indemnity clause of Sale/Leaseback Transaction.
- Assisted outside counsel in developing and providing advice to the Audit Committee of the Board of Directors of a public utility company in connection with the investigation of various issues including (1) certain financial and operational matters, including but not limited to activities related to safety service, metering, billing and inspection; and (2) internal controls established by management related to these matters.
- Submitted an expert report for respondents and counterclaimants in the arbitration between the involved parties related to accounting issues in a purchase price dispute with regards to working capital items.
- Submitted an expert report in the U.S. District Court, Eastern District of Michigan related to both accounting and forward looking economic costs of providing local telephone voice services. The case settled.
- Submitted and expert report and testified in the U.S. Tax Court on the policies and acceptance criteria of a credit card portfolio for a CEBA bank.
- Submitted two expert reports and testified in the U.S. Tax Court on the cost to process and administer lost and damaged parcel claims and to the relative shareholder ownership percentages in two corporate entities.
- Submitted testimony on behalf of a major telephone service provider before public service commissions in Indiana, Illinois, Ohio, Michigan, and Wisconsin related to the apportionment of shared and common costs to unbundled network elements.
- Submitted direct and rebuttal expert reports and testified in the U.S. Tax Court on Cash Flows generated by a combined entity after acquisition to determine if new entity could service acquisition debt.
- Submitted direct expert report and testified in the U.S. Tax Court on Location Savings generated from manufacturing in Southeast Asia versus the United States.
- Submitted a direct expert report and testified in the U.S. Tax Court on the application of the Resale Price Method, Product Profitability by Manufacturing Location and Labor Rate differentials between U.S. and foreign location.
- Investigated certain subcontractors and practices involving insurance claim administration in connection with catastrophes.
- Prepared analysis of transfer prices charged between a Puerto Rico affiliate and its United States based parent for use by outside counsel in preparing a Section 6662 opinion.