Tax School Instructors
Merrill J. Fromer*
Fraud Technical Advisor
Examination Division, IRS
Merrill J Fromer has more than 35 years of experience with the Internal Revenue Service as a revenue agent in the Examination Division and now a Group Manger in the newly organization “Office Of Fraud Enforcement”. 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 Supervisor Fraud Enforcement Advisor. In this position Merrill will be managing a group of Revenue Agents and Revenue Officers covering 16 states from South Carolina to North Dakota.
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 honeybee removal.
He has taught for over 20 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 - Also teaches Ethics Webinar
Tax Professional/Enrolled Agent
Foos-Garvin Accounting, Inc.
Melinda is a tax professional at Foos-Garvin Accounting, Inc. 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.
John Lawrence, CPA
Certified Public Accountant
John M. Lawrence & Associates, LLC
John Lawrence had been with the IRS in northern Ohio and southwestern Indiana for 33 years retiring in early 2006. He formerly held the positions of Internal Revenue Agent, Appeals Conferee, Supervisory Official and Team Coordinator-Supervisory Examiner of large multi-national corporations. John holds a B.S. degree in Accounting from Indiana State University and his accreditations include a Certified Public Accountant in Ohio and Indiana.
John has extensive teaching experience with University of Akron, College of Wooster, Wayne County Career Center and the Ohio State University Income Tax Schools. Currently, John is an instructor and author for a wide range of courses for the Indiana Society of Certified Public Accountants and currently owns and manages a practice in Wooster, Ohio as well as Evansville, Indiana.
Kenneth R. Liuzzo*
Tax Law Specialist
Large Business/International, IRS
Ken Liuzzo is now in his 32nd year with the Internal Revenue Service. During this time, 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.
Agricultural and Natural Resources Webinar Instructor
Tax School Director
Gregory J. Bouchard is responsible for the functioning of the Cornell Tax Schools. A senior extension associate, he also represents Cornell as a member of the Land Grant University Tax Education Foundation and RuralTax.org. He has both a BS and MS from Cornell University. Previously, Greg was a business tax consultant with Farm Credit East, a cooperative providing credit and financial services to farmers, fishermen, and rural residents throughout the Northeast.
Farmer and Farmland Owner Webinar Instructors
OSU Extension Ag & Natural Resources Educator
David Marrison is an Associate Professor and Agricultural & Natural Resources Extension Educator for OSU Extension located in Coshocton County. He received his Bachelor of Science in Agricultural Education and Agricultural Economics in 1990 from The Ohio State University and a Master’s Degree in Education from Purdue University in 1992. Marrison has been an Extension Educator for OSU Extension since 1997. He served in Ashtabula County from 1997-2018 and has been serving in Coshocton County since September 2018.
He is currently the co-leader of OSU Extension’s Ohio Ag Manager Team. David was born and raised on a small dairy farm in New Lyme, Ohio.
Marrison has received two of OSU Extension’s highest honors when he received the 2007 Excellence in Extension Award and the 2015 Steve D. Ruhl Outstanding Agricultural & Natural Resources County Extension Educator Award. He also received the 2010 National Association of County Agricultural Agents (NACAA) Distinguished Service Award and was the 2017 Search for Excellence Award for Farm Management Education.
Leader, Production Business Management
Director, Tax Schools
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.