Meet Your 2018 Instructors

Merrill J. Fromer*
Revenue Agent
Fraud Technical Advisor
Examination Division, IRS
Attending: All tax school locations

Merrill J Fromer has more than 29 years of experience with the Internal Revenue Service as a revenue agent in the Examination Division. He began his career in Newark, New Jersey and moved to the Cincinnati, Ohio area in 1995.  Mr. Fromer has a bachelor’s degree in accounting from Bloomfield College in New Jersey and has passed the CPA exam.  As a revenue agent, he has had an opportunity to teach individual, partnership, corporate and excise tax law to other revenue agents.  His current position is Fraud Technical Advisor for Ohio.  Prior to his employment with the IRS, Mr. Fromer worked as a financial analyst and cost accountant in private industry.  In addition to his accounting and tax employment, Merrill runs a small beekeeping operation which includes producing and selling honey, beeswax candles, pollination services to fruit farms and honey bee removal.  He has taught for over 15 years for the OSU Tax Practitioners Institutes.

NOTE: Mr. Fromer’s participation in the OSU Income Tax Schools is in his personal capacity and not in connection with his official duties as an IRS employee.


Melinda Garvin, EA
Founder, President and Co-Owner
Foos-Garvin Accounting, Inc.
Attending: Cuyahoga Falls, Ashland, Dayton, Lima, Plain City & Chillicothe, as well as teaching the Ethics webinars

Melinda is a tax professional at Foos Garvin Accounting, LLP. in Ohio and has 30+ years of experience serving individual and businesses tax needs.

Melinda has been an instructor for National Association of Tax Professionals (NATP) for over 10 years and has served in the past on the Ohio NATP Chapter Board as the Education Director.  Melinda has also been a presenter at the IRS Nationwide Tax Forums and instructed various tax classes for Ohio State University, Ohio State Bar Association, State Chapters of NAEA and local organizations.

Melinda’s instructor specialty is in Ethics and Securing Tax Offices; so, to further encourage tax professionals in office ‘best practices’, she authored the manual “Audit Proof the Tax Office” and has since then published a second manual called “Best Practices for the Tax Office”. Melinda has a strong aspiration to support the tax professional’s many sides of interactions with clients, IRS and the always needed education.

Stephanie Lewis, CPA
OSU Fisher College of Business
Undergraduate Accounting
Coordinator & Senior Lecturer
Attending: Fremont, Zanesville, Columbus

Stephanie Lewis teaches graduate and undergraduate courses in Federal taxation at Fisher.  She currently serves as the Undergraduate Accounting Coordinator for the Accounting & MIS department.  In this role, she assists students with course-related issues and provides guidance on CPA exam eligibility and preparation.  Stephanie also leads the department’s Accounting Awareness Board, working closely with the Ohio Society of CPAs and recruiters on promoting the accounting profession and employment opportunities among Fisher students.  Before joining The Ohio State University in July 2009, she worked for one of Ohio’s largest independent business consulting and public accounting firms, serving clients in a variety of industries.  During her career in public accounting, Stephanie performed tax compliance and research work in the areas of individual, partnership, corporate and exempt organization tax.  She was also a Certified Valuation Analyst (CVA) and was involved with business valuations for estate, gift and income tax reporting purposes.

Stephanie is also the Director of the Fisher/OSU Volunteer Income Tax Assistance (VITA) program, a program in which accounting students volunteer annually to provide free tax preparation services for low-to-moderate income taxpayers in Franklin county.  She also serves as the advisor to Ohio State teams in several case competitions, including the Deloitte FanTAXtic Student Case Competition.  In this prestigious competition, Fisher’s team has placed first in the region in each of the past three years (2014-2016) and placed third in the nation in 2014.

In addition to her work at Fisher, Stephanie works with a textbook publishing company verifying textbook and tax return problem solutions.  She holds an active CPA license and provides tax preparation and consulting services to individual, small business, and not-for-profit clients.

Stephanie is a currently a member of the Ohio Society of Certified Public Accountants.

Kenneth R. Liuzzo*
Tax Law Specialist
Large Business/International, IRS
Attending: All tax school locations

Ken Liuzzo is now in his 28th year with the Internal Revenue Service. During his 28 years, Ken has worked as a Revenue Agent, an Anti-Money Laundering Coordinator, A Senior Tax Specialist, a group manager in both compliance and Taxpayer Education and Communication, and as a Bank Secrecy Act/Anti-Money Laundering Revenue Agent. 

Ken is currently a Tax Law Specialist working with the International Exchange of Information working out of the Independence, Ohio office.

Mr. Liuzzo has received a bachelor’s degree in accounting from Cleveland State University.  He has instructed and developed training classes within the IRS for several years covering many areas of taxation which include: anti-money laundering activities, Bank Secrecy Act, Patriot Act and Title 31 laws and procedures.  He developed the IRM section for Taxpayer Education & Communication and has provided Stakeholder Relationship Management Training for IRS personnel. 

NOTE: Mr. Liuzzo’s participation in the OSU income Tax Schools is in his personnel capacity and is not in connection with his official duties as an IRS employee.

Barry Ward

Leader, Production Business Management
Attending: All

As Leader, Production Business Management, Barry Ward provides leadership for Departmental and OSU Extension programs that provide managers of agricultural production businesses with tools, information, and analysis to manage their firms. He leads the department’s development of production business management programs and enterprise budgets, delivers educational programs for Extension educators and industry clientele, and conducts applied research and trains extension staff related to his programs. Ward joined the department in 2005 after 13 years as a county agent and educator with OSU Extension. Much of his educational program at the county level involved Farm Management and Marketing with emphasis on grain marketing; computerized farm record keeping; farm financial analysis; and grain production, management, and marketing.