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Brian Coddington

Senior Director, Tax Accounting Methods & Credits

Source Advisors
Dallas/Fort Worth, Texas, USA

Consulting

Professional Summary

Brian Paul Coddington provides compliance, consultation, and audit representation services in the areas of tax accounting methods and credits. Mr. Coddington has represented taxpayers before the Internal Revenue Service in matters involving LIFO inventory methods, Uniform Capitalization (“UNICAP”), cost segregation, and research credit claims. He has represented clients before the I.R.S. National Office in numerous Accounting Method Changes. Mr. Coddington began his career at Source Advisors where he oversaw all tax technical research and provided technical support services, including audit representation, to all tax offerings. He then worked at a Big 4 firm in a national projects group that specialized in Federal inventory tax matters. In 2011 he became sole practitioner advising in the areas of tax accounting methods, research credit, and fixed asset issues. He is a frequent CPE presenter. Mr. Coddington is an Enrolled Agent, is a mediator in the state of Texas, and has pursued additional studies at Texas Wesleyan University School of Law.

You can reach me through Eric Larson at: https://www.taxconnections.com/Eric-Larson/12275762/United-States/profilepage

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Languages

  • English

Industry Experience

    • Management Consulting Services
    • Corporation

Website

Source Advisors

Experience

Source Advisors
Dallas/Fort Worth, Texas, USA 76006
Senior Director, Tax Accounting Methods & Credits
Consulting
2021 - Present
Responsible for compliance, consultation, and audit representation services in the areas of tax accounting methods and credits. Represents taxpayers before the Internal Revenue Service in matters involving LIFO inventory methods, Uniform Capitalization (“UNICAP”), cost segregation, and research credit claims. Represents clients before the I.R.S. National Office in numerous Accounting Method Changes.

Coddington Tax Services
Dallas/Forth Worth, Texas, USA
Owner
Consulting Firm
2010 - 2021
Provide Federal tax accounting, research credit, inventory, depreciation, and accounting method services to small to mid-size CPA firms, law firms, tax advisory and preparation firms, and taxpayers.

Present CPE topics on tax accounting and credit issues to tax firms.

Provide technical tax consulting services to other tax practitioners.

Provide tax accounting methods and credit IRS examination and Appeals representation.
Deloitte Tax LLP
Dallas, Texas, USA
Senior Tax Consultant
Consultant
2008 - 2010
Tax Senior Consultant in the Inventory Strategies, Improvements, & Solutions (ISIS) projects group, part of Deloitte Tax's National Federal Tax Solutions group.

Responsibilities included: project management, budgeting, billing, review, compliance and consulting services in the following areas:
- Last In, First Out (LIFO);
- Uniform Capitalization (UNICAP);
- Commodity Hedging and Mark-to-Market;
- Joint sales realization, byproduct costing, and other inventory capitalization issues;
- Lower of Cost or Market (LCM);
- Tax accounting method changes;
- FIN 48/FAS 109/ASC 740; and,
- Subnormal goods issues.

Performed work for the biopharm, retail, petroleum, and manufacturing industries.
SourceCorp Professional Services
Dallas, Texas, USA
Manager, Tax Research
Consulting Firm
2002 - 2008
SourceCorp, (f/k/a SOURCECORP Tax Benefits Group or LIFO Systems), provides LIFO accounting software and services, and cost segregation and research credit studies. I provided tax technical support to all service offerings during my tenure, including audit support, audit representation, and representation before the IRS National Office in connection with accounting method changes. I specialized in LIFO consulting, UNICAP consulting, trade discounts and other miscellaneous inventory accounting changes, and providing audit and technical support for cost segregation and research credit studies.
Winn Dixie Texas Inc
Dallas, Texas, USA
Clerk
Corporation - Publicly-Held
1998 - 2001
Rotated through Retail Store Accounting, Perishable Warehouse Accounts Payable, Accounts Payable, Accounts Receivable, and General Ledger

Prepared payroll and sales projections and other account reconciliations

Rotations in Perishables Procurement and Human Resources

Acted as internal staff on sales tax audit and used Texas food manufacturing equipment guidelines to identify fixed assets exempt from sales tax

Developed macro-based Excel workbooks to automate accounting processes and updated Lotus 1-2-3 files to Excel
Special projects

Education

BS, Economics 2002
Texas Christian University
Fort Worth, Texas, United States
JD, Law
Texas A&M University of Law
Fort Worth, Texas, United States
Incomplete Law Course Instruction

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