Brandon Hayes
Associate @EY
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WORK HISTORY
Associate @EY
New York, NY, US
Perform Internal Revenue Code Section 41 Research Credit analyses, including documentation review, qualified research identification, and calculation support to substantiate R&D credit claims. Analyze capitalization and amortization requirements under Internal Revenue Code Section 174, assisting clients with implementation of mandatory R&E expense capitalization, identification of qualifying costs, and preparation of amortization schedules for domestic and foreign research activities. Assist with accounting method change analyses under Internal Revenue Code Section 446 and Internal Revenue Code Section 481, including preparation of Form 3115 support and modeling §481(a) adjustments. Analyze and compute the Internal Revenue Code Section 199A deduction, including evaluation of wage and property limitations and specified service trade or business rules. Support Internal Revenue Code Section 263A (UNICAP) calculations by reviewing cost pools and identifying indirect costs required to be capitalized for inventory-producing taxpayers. Prepare technical memoranda and internal documentation supporting federal tax positions and planning strategies for corporate clients. Collaborate with senior associates and managers to deliver tax compliance and advisory work across multiple complex federal tax areas. Conduct tax technical research and analysis on federal tax issues, including implications of tariffs imposed under the International Emergency Economic Powers Act, evaluating downstream tax consequences for multinational clients.
EDUCATION
Michigan State University College of Law
Juris Doctor - JD, Law
New York University School of Law
Master of Laws - LLM, Taxation
Walsh College
Bachelor's degree, Accounting (CPA concentration)
ABOUT BRANDON HAYES
Brandon Hayes is a tax professional and attorney with an LL.M. in Taxation from NYU School of Law. He is licensed to practice law in New York and Michigan and has passed four of the four CPA examinations. Brandon works in tax at EY and focuses on complex federal tax matters. He also is admitted to practice in the United States Tax Court.
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