Susan P. Tomlinson is a Partner in the firm of Crowe LLP, a national certified public accounting firm with worldwide capabilities and clientele. Ms. Tomlinson received her Master of Science in Taxation and her Bachelor of Science in Business Administration from California State University, Northridge, CA. Ms. Tomlinson has more than 30 years of tax compliance and consulting experience. Her experience involves various aspects of business tax advisory services, including development and implementation of tax planning strategies and transactional tax consulting for a diverse group of clients including clients in bankruptcy or receivership proceedings. Ms. Tomlinson represents clients at all levels before the federal, state and local taxing authorities. Ms. Tomlinson is a hands-on partner with experience in multi-company, multi-location, multi-state companies in garment, retail, manufacturing, wholesale, distribution, distressed debt and e-commerce industries. She has participated in domestic tax planning seminars and courses presented by the American Bankruptcy Institute, the Association of Insolvency and Restructuring Advisors, the National Association of Federal Equity Receivers, the California Receivers Forum, Pasadena and Sacramento Bar Associations and various business organizations. Ms. Tomlinson is the co-author of the outlines “Loyola VII-Taxation Issues for Receivers” for the 2017 Annual Conference for the California Receivers Forum, Irvine, CA; “Tax Questions for the Federal Equity Receiver,” for the 2017 Annual Conference for the National Association of Federal Equity Receivers (NAFER), in Miami and “The 2017 Tax Cuts and Jobs Act: More Trouble for Financially Troubled Businesses” for the 2019 Bankruptcy Battleground West (ABI) in Los Angeles. Ms. Tomlinson is also the co-author of the article Chapter 7 and Chapter 11 Bankruptcy: Tax Considerations, published in The Tax Advisor and is a contributing author of the treatises Bankruptcy Overview: Issues, Law and Policy, First Edition, published by the ABI and Strategic Alternatives For And Against Distressed Businesses, 2021 Edition, published by Thomson Reuters.