Martin was with PricewaterhouseCoopers since 2001 and has over 12 years in public accounting. He specializes in the high technology industry and the tax incentives associated with research and experimentation tax credit studies.

Education:

• BS in Accounting, University of Southern California
• J.D., University of California-Los Angeles
• MBT, University of Southern California

Martin has worked with organizations in promoting and pursuing the benefits under the Hawaii High Tech tax laws. He has also worked extensively on IRS controversies and drafting IRS protest letters, defending the research and experimental credit and deduction under Internal Revenue Code Section 174 and the research credit under Internal Revenue Code Section 41. He has significant experience defending the credit at the appeals level, resolving cases prior to litigation. He now focuses on resolving research and experimentation audit cases with the Hawaii Department of Taxation.