Laura Stanley – Currently, Laura Stanley is Legal Counsel for sales and use taxes for the Ohio Department of Taxation, within the Business Tax Division.  In this position, Laura is responsible for drafting final determinations, legal ruling requests, administrative rules, information releases, and reviewing proposed legislation, as well as advising the Administrators of the Business Tax Division and Commissioner’s Office on legal matters.  Previously, Laura served as Legal Counsel for various taxes, including the commercial activity and petroleum activity taxes within the Business Tax Division and the excise taxes within the Excise & Energy Tax Division.  Prior to becoming Legal Counsel, Laura worked as a Management Analyst Supervisor in the Commercial Activity Tax Division and was instrumental in several projects, including the Voluntary Disclosure Program.  Additionally, Laura assisted her predecessor in her capacity as Legal Counsel for the Commercial Activity, Motor Fuel, and Excise Tax Divisions.  Laura enjoys the presentation circuit and looks forward to building relationships through interaction with the public.  Laura graduated from The University of Akron in Akron, Ohio with a Bachelor’s of Science in Political Science & Criminal Justice and an Associate of Applied Science in Criminal Justice Technology.  Additionally, Laura earned her J.D. from Capital University School of Law in Columbus, Ohio.

Theresa Mullen – Theresa Mullen is a State & Local Tax Principal with CliftonLarsonAllen LLP since June, 2016. She has extensive Ohio state & local tax experience and is a firm resource of these issues. Theresa also has multi-state tax experience in various issues. She provides planning, audit defense, compliance and exposure mitigation assistance and direction. Prior this Theresa was with Bruner-Cox LLP since 2004 and has more than 17 years of tax and accounting experience. Before joining CliftonLarsonAllen LLP and Bruner Cox LLP, Theresa worked for a "Big Four" firm, specializing in providing tax compliance, and state and local consulting services to a large international Fortune 500 company. Theresa received her bachelor's degree from The Michigan State University and her Masters in Taxation from the University of Akron. Theresa is a frequent speaker on state and local tax issues. She was invited to testify for the Ohio House of Representatives to the Committee on Ohio's Tax Structure. As a representative of CliftonLarsonAllen LLP , she is a member of the Ohio Manufacturing Association tax committee. Theresa is also a board member for Paul & Carol David YMCA.

Ryan Whitman – Ryan Whitman Ryan Whitman is a principal and the office tax lead for the Western Ohio office of CLA. Ryan joined CLA in January of 2023 through the acquisition of GJM bringing over 20 years of experience with a local and regional CPA firm. Ryan advises many clients over a broad range of industries. His areas of focus include construction, real estate, and high net worth individuals with  focus on multi state taxation. Ryan graduated from St. Francis de Sales High School and received both his undergraduate degree and his Master of Science in Accountancy from the University of Toledo. Ryan is a longtime associate member and steering committee member with the Northwest Ohio chapter of the Construction Financial Management Association (CFMA). He is also a past-president for the local chapter. Active in the community, Ryan is a board member and treasurer for Diabetes Youth Services and the St. Ursula Academy Boosters. He is also a member of the Christ the King Catholic Church Finance Council.