Moss Adams - Rob O'Neill

Industry Expertise

Cross Industry

Practice Focus

Credits & Incentives Indirect Tax State & Local Income Tax Tax Controversy & Dispute Resolution

Biography

Rob has practiced public accounting since 1998. He provides state and local tax, credit, and incentive advisory and compliance services to large multistate and multinational companies and their owners in a range of industries. He also advises clients on state income tax and incentives related to corporate expansions, acquisitions, dispositions, reorganizations, and entity simplification projects.

Throughout his career, Rob has managed several large multistate reverse sales and use tax audits and income and franchise tax refund engagements, recovering millions in overpaid taxes. Rob has also managed and delivered voluntary disclosure services and audit defense services in most states. Rob has experience with advising clients on nexus-related issues and product sales and use taxability for various types of transactions in 50 states.

He also has extensive experience in consulting on multistate tax incentives including zone, wage, and investment-based tax incentives and grants. Rob and his team have assisted with the monetization of over $1 billion in transferable tax credits. He leads Moss Adams advisory services for clients eligible for incentives under the Inflation Reduction Act.

Rob is a frequent speaker at regional tax conferences and regularly contributes articles to regional and industry-specific trade journals.

Selected Speaking Engagements

2019 Oregon Tax Update
(Moss Adams University, June 2019)
2016 Credits & Incentives Symposium – Regional Updates: West
(Institute for Professional in Taxation Symposium, October 2016)
State & Local Tax and Unclaimed Property for Dealers
(AICPA, October 2016)
Region IX & X Conference 2016
(Tax Executives Institute – Portland, May 2016)
State and Local Tax Conference # 09313
(OSCPA Professional, January 2016)
Monetization of Tax Credits – Strategies You Can Use
(Institute for Professionals in Taxation Symposium, November 2015)
State Competitiveness
(Willamette Valley Symposium, May 2015)
Are You Optimizing Your Business Credit Opportunities?
(Tax Executives Institute – Portland Chapter, December 2014)
Got a Tax Credit You Can't Use? You Can Sell It.
(American Public Media’s Marketplace, Online, Online | August 2014)
State Legislative Update
(Rogue Valley Symposium, September 2013)

Professional Affiliations

Chair, Tax & Fiscal Policy Committee – Oregon Business & Industry
Member, American Institute of Certified Public Accountants
Member, Oregon Society of Certified Public Accountants

Education

BA, business administration, Gonzaga University

Insights from Rob O'Neill

Identify Tax Savings with a MaxCredits® Credits and Incentives Study

Uncover tax credits and incentives opportunities that can help increase savings and boost profits with a MaxCredits Study.

Oregon Ballot Measure Could Substantially Increase Taxes for Corporations

Ballot Measure 118 would create a 3% gross receipts tax on corporations with Oregon sales over $25 million.

IRS Announces Employee Retention Tax Credit Claim Withdrawal Process

Taxpayers who filed for the employee retention tax credit (ERTC) but now believe they could be ineligible may request the claim be withdrawn. Learn more.

Impacts of 2023 Oregon Legislative Session on Tax Credits and Incentives

Review updated tax incentives for businesses considering local expansion or relocation in Oregon beginning in 2023.

IRS Issues Guidance for Direct Payment of Energy Tax Credits

The IRS published a notice of proposed rulemaking, which proposes rules concerning elective payment for the monetization of energy tax credits.

IRS Issues Updated Guidance on the Energy Community Bonus Credit

IRS released updated guidance for the energy community bonus credit under Internal Revenue Code Sections 45, 45Y, 48, and 48E.

IRS Issues Guidance on Domestic Content Bonus Credit

IRS released guidance for the domestic content bonus credit under Internal Revenue Code Sections 45, 45Y, 48, and 48E.

IRS Issues Guidance on the Energy Community Bonus Credit

IRS released guidance for the energy community bonus credit under Internal Revenue Code Sections 45, 45Y, 48 and 48E.

IRS Provides Guidance for Advanced Energy Project Tax Credits

Internal Revenue Code Section 48C allocates $10 billion to be awarded to clean energy projects on a competitive basis.

Inflation Reduction Act Provides Transferable Energy Tax Credit Options

With the passage of the Inflation Reduction Act comes several new opportunities for federal tax credits. Learn details.

An Overview of Clean Energy Tax Legislation in the Inflation Reduction Act

The Inflation Reduction Act’s tax incentives aim to reduce carbon emissions and secure America’s energy independence.

How to Acquire Federal Tax Credits as Investment Opportunities

Learn how individuals and corporations can purchase tax credits to permanently lower their tax burdens.

How to Turn Illinois Sales Tax Credits into Cash with a Memorandum Transfer

Taxpayers with unused Illinois sales tax credits could receive a cash refund through a credit memorandum transfer. Learn how.

2021 Oregon Legislative Session Ends with Numerous Tax Bills Passed

Learn about important tax bills that may impact businesses operating in Oregon—including a reduced pass-through rate.

6 Tax Credits and Incentives That Could Save Your Company Money

Discover tax credits and incentives opportunities that could help your company save money.

Claim Oregon’s Construction-in-Process Property Tax Exemption by April 1, 2021

Learn more about the April 1, 2021, deadline, for qualifying construction in process.

Oregon Metro Implements New Supportive Housing Services Tax Effective January 2021

The new supportive housing services income tax introduces a 1% tax for certain businesses and individuals. Learn more.

American Rescue Plan Extends, Expands Employee Retention Credit

The Infrastructure Investment and Jobs Act (IIJA) supplanted the ERTC, but some employers are still eligible.

New Relief Law Provides for Extension of Many Key Employment Tax Credits

Several federal tax credits have been extended under COVID-19-related tax relief. Learn more.

Work Opportunity Tax Credit Receives 5-Year Extension

A new bill has extended the Work Opportunity Tax Credit through December 31, 2025. Learn more.

Q&A: How to Navigate the Oregon Corporate Activity Tax

Learn how Oregon’s corporate activity tax—imposed at a rate of 0.57% on taxable receipts less deductions above $1 million—could affect your business.

New Portland Tax Further Complicates Oregon’s Tax Landscape

Oregon voters approved a new tax that would fund preschools and go into effect January 2021. Learn more.

Amendments to Oregon’s Corporate Activity Tax Include New Exclusions and More

Learn details of amendments including commercial activity exclusions, clarifications to subtractions for cost inputs or labor costs, and more.

A Resource Map of Tax Strategies to Help Increase Cash Flow

Our detailed list provides tax strategies that can be used to generate cash flow for your organization.

Many Health Care Employers May Qualify for the Employee Retention Tax Credit

Health care providers who continue to pay employees throughout the pandemic may qualify for the employee retention tax credit. Learn if you’re eligible.

How Loan Forgiveness Works with Paycheck Protection Program Loans

Learn about the rules and ambiguities of calculating and determining loan forgiveness scenarios for PPP loans as well as alternative finance options.

New IRS FAQs to Help Employers Navigate the Employee Retention Tax Credit

Learn details on new IRS guidance for employers including how to determine qualified wages and hours.

New Tax Credit Opportunities for Employers Impacted by COVID-19

Learn about the employee retention tax credit (ERTC), the paid sick leave credit, and the paid family leave credit.

Controversial Oregon Draft Rules May Restrict CAT Exclusion for Grocery Sales

The Department of Revenue’s new draft rules introduce controversial restrictions for food and grocery wholesalers and retailers. Learn about the proposed changes.

Law Extends Several Key Hiring Tax Credits Including Work Opportunity Tax Credit

Learn how your business’ hiring practices can benefit from the Work Opportunity Tax Credit, and other credits extended under federal law.

Tax Credit May Apply for Businesses Damaged by a Federally-Declared Disaster

Your business may be eligible to claim disaster tax credits for damage sustained during a 2018 or 2019 federally-declared disaster.

Oregon’s Corporate Activity Tax On Track to Become Effective Law Despite Referendum

Prepare for Oregon's new proposed corporate activity tax and learn how it might affect your business.

Calculating Employer Paid Family and Medical Leave Credits

IRS guidance on the Employer Paid Family and Medical Leave Credit IRC 45S could affect employer’s policies, qualified wages, and credit reporting.

Portland’s Clean Energy Surcharge Tax Could Increase Costs for Businesses

A new Clean Energy Surcharge tax could have significant implications for businesses in Portland, Oregon. Discover details and effective dates.

Proposed IRS Regulations Provide Guidance for Investing in Qualified Opportunity Zones

Learn how proposed regulations for qualified opportunity zones may have tax benefits for their potential investors.

Selling Property in 2018? You May Qualify for Tax Savings with the IRS Opportunity Zone Program

If you’re selling or exchanging property in 2018, investing in Qualified Opportunity Funds could lower your overall tax burden.

Discover How the Work Opportunity Tax Credit Can Improve Cash Flow for Your Health Care Organization

Discover how the Work Opportunity Tax Credit can help increase revenue for health care organizations that hire disadvantaged individuals.

Map the Savings: Enterprise Zone Tax Credits for Oregon Businesses

Oregon’s enterprise zones cover most of its cities, so odds are your business is operating or has plans to expand within one. Depending on what you do, you may qualify to offset property tax, corporate excise tax, or personal income tax.

How Initiative Petition 28 Could Impact Oregon Residents, Businesses with New Tax

Proposed Oregon Initiative Petition 28 would impose an unlimited gross receipts tax on C corporations with Oregon sales of more than $25 million. If passed, this tax would have significant ramifications for businesses and residents in Oregon.

Giving Your Business Room to Grow Using Credits and Incentives

What’s holding your business back from its growth objectives? For many, it’s simply a question of cash flow—a challenge tax credits and incentives can help solve by freeing up funds you can reinvest in your business. We look at some of the most widely claimed opportunities in this Insight.

Baker Tilly US, LLP, Baker Tilly Advisory Group, LP and Moss Adams LLP and their affiliated entities operate under an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations and professional standards. Baker Tilly Advisory Group, LP and its subsidiaries, and Baker Tilly US, LLP and its affiliated entities, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP and Moss Adams LLP are licensed CPA firms that provide assurance services to their clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms. ISO certification services offered through Moss Adams Certifications LLC. Investment advisory offered through either Moss Adams Wealth Advisors LLC or Baker Tilly Wealth Management, LLC.