Governmental Tax Analyst

In 1998, Act 98-191 established the creation of the Alabama Local Tax Institute of Standards and Training §40-2A-15, Code of Alabama 1975. The institute was established to operate under the direction and supervision of a board of directors. The board consists of six members with three representatives appointed by the Alabama League of Municipalities and three representatives appointed by the Association of County Commissions of Alabama.

The ALTIST Board is charged with the oversight of the certified revenue examiner certification program. This program was established in 1999 for examiners of private auditing or collecting firms. The certified revenue examiner certification program was established with several minimum qualifications including a bachelor’s degree in accounting from an accredited university or college along with the satisfactory completion of the certified revenue examiner program. The program also requires 40 hours of continuing education annually and the attendance of the Annual Mandated Update Course.

The current ALTIST Board recently voted, February 21, 2020, to offer oversight of an additional certification program that will provide the value and benefits of the minimum standard examination program for those in governmental agencies who are examiners or assessors of taxpayer’s books and records for compliance with sales, use, rental, lodgings tax laws, or license fees of municipalities and counties. This program is for those employed by public entities and will be named the Governmental Tax Analyst (GTA) Certification Program.

Program Objectives
  • To ensure professionalism and integrity in the examination or assessment of business records
  • To ensure competence in the conduct of examinations and compliance with Alabama laws governing sales, use, rental and related items
  • To ensure that public sector tax reviewers remain current in their field through continuing education
  • Two years’ experience in performing audits, reviews, or assessments in tax and/or licensing on behalf of a public body, to be confirmed by a written application and signature of a supervisor
  • Completion of the Certified Revenue Examiner program courses as developed by the Alabama Local Tax Institute of Standards and Training (ALTIST)
  • Continuing education requirements; which have been developed by the ALTIST Board

The Government and Economic Development Institute at Auburn University will organize, manage, and facilitate the new certification program along with the original Certified Revenue Examiner program including the records of all who achieve each of the two certifications.

Certification Form

Course Description
  • Course 1: Sales and Use Tax Examination – The Legal Environment

    This course addresses local tax procedures, constitutional issues, and recent legal issues affecting local government revenue examiners. Participants will discuss nexus issues such as the Yelverton case, as well as recent Attorney General opinions relevant to and impacting local revenue examiners. Attention will be given to the Taxpayer’s Bill of Rights, Uniform Revenue Procedures Act, Tax Simplification Act, Local Tax Procedures Act, and procedures for appeal.

  • Course 2: Minimum Examination Program for Local Government Revenue Examiners

    This course provides valuable information to enable local government revenue examiners to competently conduct examinations of business records with professionalism, integrity, and uniformity in accordance and compliance with Alabama laws governing sales, use, rental and related taxes. Participants will also discuss recent court rulings to remain current in their field. At the completion of this course, participants should be able to describe and perform an effective and efficient minimum examination.

  • Course 3: Understanding Laws and Regulations Governing Local Government Revenue

    This course focuses on the abilities to reconstruct income by indirect methods, use tax law, and taxes associated with leasing or renting. Also addresses audit procedures for taxpayers declaring bankruptcy, definitions of types of bankruptcies, and how to deal with statutes of limitations.

  • Course 4: Examination Tools and Techniques

    This course focuses on the Audit Sampling process, and includes subjects, such as covers the relationship of sampling and auditing standards, various sampling techniques, and the difference between non-statistical and statistical auditing sampling. There will also be discussion on Internal Control and what internal control means to an auditor.

CRE Coursework

Completion of 80 hours of coursework approved by the ALTIST Board (four 20 hour tested courses)

Continuing Education Coursework

Completion of 40 hours of continuing education each year to retain certification; at least eight hours must be earned through the ALTIST Certified Revenue Examiner Annual Update Course. The remainder of the 40-hour requirement can be obtained through any approved CPE courses recognized by the National Association of State Boards of Accountancy, as well as courses offered by the County Revenue Officers Association of Alabama, Government Finance Officers Association or by the Alabama Municipal Revenue Officers Association.

Registration/Cancellation Rule:

Provided that space is available, receipt of the registration form constitutes registration. Written cancellations, received fifteen (15) working days prior to the beginning of the program will be honored with a partial refund of the registration fee, but will be assessed a $50 administrative charge. Due to commitments to instructors and meeting facilities, late cancellations or non-attendance will not be refunded. Substitutions for registered participants may be made at any time.

CRE CORE Classes:

November 2-4, 2022 – ALTIST Course II
  • Location: City of Hoover (HYBRID)
  • Fee: $330

May 10-12, 2023 – ALTIST Course III
  • Location: Opelika (HYBRID)
  • Fee: $330

Continuing Education:

2022 CRE Update

    This annual required program updates the Certified Revenue Examiner in developments in Alabama local sales tax collection and enforcement, as well as reinforces and builds upon the knowledge and skills of the examiner.

  • Registration Fee: $200.00

August 19, 2022– 2nd Offering
  • Time: 8:00 AM to 5:00 PM
  • Location: Lee County Training Facility, Opelika, AL

Dates and Venues subject to change.

  • The Hotel at Auburn University
    • 241 S. College Street
    • (800) 228-2876
  • Marriott TownePlace Suites
    • 1117 S. College Street
    • (334) 466-8390
    • *This facility is closest to the CASIC Building, where most our classes meet.
  • Clarion Inn & Suites University Center
    • 1577 S. College Street
    • (334) 821-7001
  • Holiday Inn Express
    • 2013 S. College Street
    • (334) 502-1090
  • Econo Lodge
    • 2145 S. College Street
    • (334) 826-8900
  • Quality Inn
    • 2283 S. College Street
    • (334) 821-6699
  • Sleep Inn & Suites
    • 135 Spirit Drive
    • (334) 501-7171
  • Hampton Inn - Auburn I85/Exit 51
    • 2430 S. College Street
    • (334) 821-4111
  • Hilton Garden Inn - I85/Exit 57
    • 2555 Hilton Garden Drive
    • (334) 502-3500
  • LaQuinta Inn & Suites
    • 120 Riverchase Pkwy E, Birmingham, AL
    • (205) 403-0096
  • Courtyard by Marriott
    • 1824 Montgomery Hwy, Hoover, AL
    • (205) 988-5000
  • Residence Inn by Marriott
    • 2725 John Hawkins, Pkwy, Hoover, AL
    • (205) 733-1655
  • Microtel Inn & Suites by Wyndham
    • 500 Jackson Dr., Hoover, AL
    • (205) 444-3033
  • Hyatt Place
    • 2980 John Hawkins Pkwy, Hoover, AL
    • (205) 988-8444
  • Days Inn by Windham
    • 1800 Riverchase Drive, Birmingham, AL
    • (205) 985-7500
  • Hampton Inn by Hilton
    • 4520 Galleria Blvd., Hoover, AL
    • (205) 380-3300
  • Baymont Inn & Suites Prattville
    • 104 Jameson Ct., Prattville, AL 36067
    • (334) 361-6463
  • Courtyard Prattville
    • 2620 Legends Pkwy, Prattville, AL 36066
    • (334) 290-1270
  • Days Inn & Suites Prattville
    • 600 Old Farm Ln S, Prattville, AL 36066
    • (334) 285-5312
  • Econo Lodge
    • 798 Business Park Dr., Prattville, AL 36066
    • (334) 361-2007
  • Hampton Inn & Suites Prattville
    • 2590 Cobbs Ford Rd, Prattville, AL 36066
    • (334) 285-6767
  • InnTowne Suites
    • 688 Summit Pkwy, Prattville, AL 36066
    • (334) 358-9004
  • LaQuinta Inn & Suites Prattville
    • 261 Interstate Park Loop, Prattville, AL 36066
    • (334) 358-5454
  • Quality Inn
    • 797 Business Park Dr., Prattville, AL 36067
    • (334) 365-6003

As of March 27, 2018 this is a list of Active Private Examiners who have passed the certification process. It is the responsibility of a Private Examiner to be bonded and licensed. This list does not include Certified Revenue Examiners who are employed within City, County, or State agencies and are not required, by law, to complete the CRE certification program.

(Alphabetized by Certification Date)

Full Name Organization Certificate Number Certification Date
Donald Allen Sales Tax Auditing & Collection Service 49002 7/1/2001
Bruce Davis Revenue Discovery Systems 49011 7/1/2001
Gary W. Muns Revenue Discovery Systems 49030 7/1/2001
Tom Simpson Rivertree Systems, Inc. 49034 7/1/2001
Tom Stephenson Rivertree Systems, Inc. 49036 7/1/2001
James Milford Thomas Rivertree Systems, Inc. 49038 7/1/2001
J. Drew Trobaugh Trobaugh & Company, LLC 49042 7/1/2001
David Wages Rivertree Systems, Inc. 49043 7/1/2001
Jay Thomas Rivertree Systems, Inc. 49055 7/1/2002
Lloyd G. Richards Revenue Discovery Systems 49074 3/10/2004
Darryl R. Talley Darryl R Talley, CPA, P.C. 49080 7/9/2004
Richard E. Evers Revenue Discovery Systems 49090 6/3/2005
John William Hallman Revenue Discovery Systems 49108 3/3/2006
Kenneth W. Ware Rivertree Systems 49114 3/3/2006
Michael Atkins   49115 7/31/2006
Keri Calloway PReMA Corp 49147 7/31/2008
R. Michael Knighten 49158 7/31/2008
Leslie Payne Revenue Discovery Systems 49172 7/24/2009
O. Doug Smith Revenue Discovery Systems 49173 7/24/2009
Gary Jones Alabama Tax Services, Inc. 49171 7/24/2009
Jacqueline Finklea Revenue Discovery Systems 49160 10/8/2009
Tracy Warren Pate 49180 5/13/2010
Christopher Wills Revenue Discovery Systems 49181 5/13/2010
Michael Wayne Weaver Rivertree Systems, Inc. 49182 9/1/2010
Gary Grace Revenue Discovery Systems 49184 11/19/2010
Stephanie Fasold Revenue Discovery Systems 49186 2/25/2011
Michael W. O'Stean Rivertree Systems, Inc. 49191 3/2/2012
Rachel Brown Parker Revenue Discovery Systems 49193 6/22/2012
Randy Hazel Revenue Discovery Systems 49195 2/22/2013
Shana Woods Revenue Discovery Systems 49194 2/22/2013
Cassie Tubbs Revenue Discovery Systems 49201 8/8/2013
Julie Hall Blair Revenue Discovery Systems 49205 5/30/2014
Tanya B. Cross Revenue Discovery Systems 49204 5/30/2014
Margaret J. Michaelis Revenue Discovery Systems 49206 5/30/2014
Henry "Trey" Williford, III Revenue Discovery Systems 49208 5/30/2014
Consuela Jackson Revenue Discovery Systems 49214 8/7/2015
Randolph Scott Elling RiverTree Systems, Inc. 49219 5/10/2016
Joy P. McKee Trobaugh & Company LLC 49218 5/10/2016
Joshua Foshee Revenue Discovery Systems 49220 9/15/2016
Shawn Frey PReMA Corp 49221 9/15/2016
Jeremy Lathem RiverTree Systems, Inc. 49222 9/15/2016
John Lee Pearce Revenue Discovery Systems 49225 12/2/2016
Cortez Rice Revenue Discovery Systems 49223 12/2/2016
Kewanna Toney Revenue Discovery Systems 49226 12/2/2016
Audrey Gates Revenue Discovery Systems-Refund De 49225 6/16/2017
Areyelle Yarbrough Revenue Discovery Systems 49230 6/16/2017
Brian Cozzone Rivertree Systems Inc. 49232 9/7/2017
John I. Robertson, Jr. Revenue Discovery Systems 49173 9/7/2017
Kassie Stewart Revenue Discovery Systems 49236 9/7/2017
Macy Arrington Revenue Discovery Systems 49241 12/1/2017

Last Updated: July 26, 2022