Meet Your 2016 Instructors

Merrill J. Fromer
Revenue Agent, Fraud Technical Advisor Examination Division, Internal Revenue Service
Attending: All

Merrill J Fromer has more than 29 years of experience with the Internal Revenue Service as a revenue agent in the Examination Division. He began his career in Newark, New Jersey and moved to the Cincinnati, Ohio area in 1995.  Mr. Fromer has a bachelor’s degree in accounting from Bloomfield College in New Jersey and has passed the CPA exam.  As a revenue agent, he has had an opportunity to teach individual, partnership, corporate and excise tax law to other revenue agents.  His current position is Fraud Technical Advisor for Ohio.  Prior to his employment with the IRS, Mr. Fromer worked as a financial analyst and cost accountant in private industry.  In addition to his accounting and tax employment, Merrill runs a small beekeeping operation which includes producing and selling honey, beeswax candles, pollination services to fruit farms and honey bee removal.  He has taught for over 15 years for the OSU Tax Practitioners Institutes.

NOTE: Mr. Fromer’s participation in the OSU Income Tax Schools is in his personal capacity and not in connection with his official duties as an IRS employee.


Melinda Garvin, EA, RTRP
Presenting: Webinars on Ethics and Tax Practice
Wednesday, December 16 at 1:00 PM
Friday, December 18 at 10:00 a.m.

Melinda is the Founder, President and Co-Owner of Foos-Garvin Accounting, Inc., a full-service, small-town practice serving the needs for 200 clients. She has 25+ years of experience as a tax practitioner.

Foos-Garvin Accounting, Inc. and Melinda are members of the Better Business Bureau, Richland County Chamber of Commerce, National Association of Tax Professionals and National Association of Enrolled Agents.

Since 2007, Melinda has been an n instructor for National Association of Tax Professionals (NATP) and served for several years on the Ohio NATP Chapter Board as the Education Director. Melinda has also been a presenter at the IRS Nationwide Tax Forums and instructed various tax classes for The Ohio State University, Ohio State Bar Association and local organizations.

In 2012, to encourage tax professionals in office “best practices,” she authored the manual “audit Proof the Tax Office” and has recently published a second manual called “best Practices for the Tax Office.”  Melinda has a strong aspiration to support the tax professional’s many sides of interactions with clients, IRS and the always-needed education.

John M. Lawrence
Certified Public Accountant
Attending: All

John Lawrence had been with the IRS in northern Ohio and southwestern Indiana for 33 years retiring in early 2006. He formerly held the positions of Internal Revenue Agent, Appeals Conferee, Supervisory Official and Team Coordinator-Supervisory Examiner of large multi-national corporations. John holds a B.S. degree in Accounting from Indiana State University and his accreditations include Certified Public Accountant, Ohio and Certified Instructor – Advanced Taxation Courses, U.S. Treasury. He has extensive teaching experience with University of Akron, College of Wooster, Wayne County Career Center and the Ohio State University Income Tax Schools. Currently, John is an instructor and author for a wide range of courses for the Indiana Society of Certified Public Accountants.

John has earned numerous awards for his professional and community service including Citizen of the Year-Active 20-30 International Club of Wooster; Jaycees of Wooster Special Service Award; University of Akron Adjunct Instructor of the Year; and numerous US Treasury Department Special Achievement Awards.  John is a member of AICPA and Ohio Society of Certified Public Accountants as well as Indiana Society of Certified Public Accountants. He currently owns and manages a practice in his native Evansville, Indiana as well as in Sandusky and Wooster, Ohio.

Kenneth R. Liuzzo
Small Business / Self-Employed
Attending: All

Ken Liuzzo is now in his 28th year with the Internal Revenue Service. During his 28 years, Ken has worked as a Revenue Agent, an Anti-Money Laundering Coordinator, A Senior Tax Specialist, a group manager in both compliance and Taxpayer Education and Communication, and as a Bank Secrecy Act/Anti-Money Laundering Revenue Agent. 

Ken is currently a Tax Law Specialist working with the International Exchange of Information working out of the Independence, Ohio office.

Mr. Liuzzo has received a bachelor’s degree in accounting from Cleveland State University.  He has instructed and developed training classes within the IRS for several years covering many areas of taxation which include: anti-money laundering activities, Bank Secrecy Act, Patriot Act and Title 31 laws and procedures.  He developed the IRM section for Taxpayer Education & Communication and has provided Stakeholder Relationship Management Training for IRS personnel. 

NOTE: Mr. Liuzzo’s participation in the OSU income Tax Schools is in his personnel capacity and is not in connection with his official duties as an IRS employee.

Barry Ward

Leader, Production Business Management
Attending: All

As Leader, Production Business Management, Barry Ward provides leadership for Departmental and OSU Extension programs that provide managers of agricultural production businesses with tools, information, and analysis to manage their firms. He leads the department’s development of production business management programs and enterprise budgets, delivers educational programs for Extension educators and industry clientele, and conducts applied research and trains extension staff related to his programs. Ward joined the department in 2005 after 13 years as a county agent and educator with OSU Extension. Much of his educational program at the county level involved Farm Management and Marketing with emphasis on grain marketing; computerized farm record keeping; farm financial analysis; and grain production, management, and marketing.