Biography

Steven D. Mercatante, Esq.
 
Steven Mercatante is the principal and founder of TIR Consulting, LLC. He is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He has conducted on-site consultation for corporate clients from across the world and led countless seminars and webinars for organizations such as: Convey Compliance Systems, IAPP, Balance Consulting, The Accounts Payable Network, Accounts Payable Now and Tomorrow, The Center for Competitive Management, Clearlaw, Progressive Business Conferences, Aurora Training Advantage, Wolters Kluwer, and more. He has spoken at events such as the Tax Information Reporting & AP Leadership Conference, U.S. Bank's Annual Supply Chain Conference, IAPP's Fusion Conference, and Convey Compliance's C2 Summit's. Steve has also provided the content for tax & regulatory self-study courses for organizations such as IAPP, Encoursa, and CPE Think.

Furthermore, Steve is a published author, with numerous articles published on tax and financial law including a law review article entitled The Deregulation of Usury Ceilings, Rise of Easy Credit, and Increasing Consumer Debt published in March of 2008 with the South Dakota Law Review. In addition, he annually publishes a series of tax guides on topics such as: W-9/1099 & W-8/1042-S compliance and reporting, payment cards, U.S. State & Local Reporting (including Sales & Use), worker compensation issues, like-kind exchanges, international tax compliance, and more - with each guide updated annually to reflect the most recent changes in the law. Finally, Steven is the author of Why Germany Nearly Won: A New History of the Second World War in Europe published by ABC-CLIO (Praeger) in 2012, and he is also the editor of The Globe at War.
 
Prior to specializing in regulatory law Steven’s legal experience concentrated on corporate and transactional matters, civil litigation, and probate and estate matters. He received his Juris Doctor from the Michigan State University College of Law, graduating with a concentration in International Law and earning the experience to match during an internship at Allen & Overy’s office in Rome, Italy. Before law school he was a high school social science teacher and graduated with a B.A. from the University of Michigan as well as a Teaching Certificate from Eastern Michigan University. He is an active member of the State Bar of Michigan.
 
 
Denise M. Johnson, Esq.*
 
Denise Johnson is an expert on information reporting and sales and use tax. Her speaking engagements on tax compliance and other regulatory maters have taken her across the United States. She has conducted on site consultation for corporate clients and led countless seminars and webinars for Balance Consulting, The Accounts Payable Network and Accounts Payable Now and Tomorrow. She also spoke at the Tax Information Reporting & AP Leadership Conference, the Thompson Tax & Accounting eComply 1099 User Conference and the IOMA Accounts Payable Conference & Expo. Denise was a contributing author to the California Payroll Guide and the Ohio Payroll Guide.
 
Prior to specializing in tax law Denise’s professional experience concentrated on employee benefit plan administration and compliance, probate and estate matters, general civil litigation and corporate law. Denise received her Juris Doctor from The Thomas M. Cooley Law School and is an LLM candidate at the Wayne State University Law School. Before law school she graduated with a B.S. from Eastern Michigan University.

The depth of knowledge and experience covered by Steven and Denise’s work reaches across the spectrum of information reporting and compliance matters. Both have created the curriculum for and taught full day and multiple day seminars and webinars on such topics as:
 

  • Collecting and Confirming Payee Information
  • Payee Statements, IRS Filing and Corrections
  • The IRS TIN Matching Program
  • B-Notices
  • Proposed Penalty Notices
  • Non Resident Alien Reporting
  • Non Resident Alien Reporting in Higher Education
  • Using and Interpreting TIN’s
  • Documentation required for Tax Purposes
  • Non Qualified Deferred Compensation
  • Fringe Benefits
  • Unclaimed Property and Escheatment
  • Sarbanes-Oxley
  • Payments to Board of Directors
  • LLC’s and the Filing implications of other Business Entities
  • Middleman Regulations
  • Attorney Reporting
  • OFAC
  • IRS FIRE system
  • All Forms 1099
  • IRS Fines and Compliance
  • Recommended Compliance Policies and Procedures
  • Reporting for State and Local Jurisdictions
  • Worker Classification
  • New Hire Contractor Reporting
  • Tax Withholding and Reporting
  • Writing an Accounts Payable Policies and Procedures Manual
  • Reporting P-Card Payments
  • Sales and Use Tax Compliance

*Project basis only independent contractor.