Thirty-one years of state and local auditing, statistical sampling, and consulting experience. Randy initiated and managed the Indiana Department of Revenue's computerized auditing and statistical sampling capabilities and was instrumental in the development of the Indiana Department of Revenue's sales and use tax compliance agreement program (SUTCA). He later managed the sales/use and income tax auditors and field collection agents working out of the Indianapolis District Office. He has been a state and local tax consultant in both private industry as well as public accounting for seventeen years including operating Neff Tax Associates for over thirteen years. Randy has presented on statistical sampling and audit defense at an IPT sales tax symposium, FTA technology seminars, and CASTA meetings. Randy has been admitted as an expert witness on audit sampling in the Indiana Tax Court. He is a former member of the Institute for Professionals in Taxation.