Christian Wood

Principal, RSM US LLP

Christian has been with the RSM since 2014 and leads the firm's Washington National Credits Incentives and Methods team. He consults with clients on a variety of tax technical issues in the accounting and methods functional area, including the timing and character of income and expense recognition, inventory methods, UNICAP, the treatment of tangible assets, amortization and depreciation, transaction costs, intangible assets, leasing, revenue recognition, and changes in methods of accounting and accounting periods.

Christian began his career in 2000 and spent time in the national tax and Washington national tax offices of a regional and Big Four firm in the area of accounting methods and periods. Earlier, while practicing law, he represented corporate clients in ruling requests before the Internal Revenue Service and provided advice on the federal income tax treatment of transaction costs. He also advised clients on the federal income tax implications of various business decisions. Christian also previously served at the Internal Revenue Service in the Office of Chief Counsel, Income Tax and Accounting for five years. While there, his areas of concentration included UNICAP, interest capitalization, substantiation, methods of accounting, character, and timing of deductions.

Christian is also currently an adjunct professor at the Georgetown University Law School teaching Income Tax Accounting for the LL.M. program and has published "Implementing the New Tangible Property Regulations" in the Journal of Accountancy.

His professional affiliations and credentials include:

  • Admitted to the bar in Maryland and the District of Columbia
  • Former Chair of Capital Recovery & Leasing with the tax section of the American Bar Association
  • Juris Doctorate, George Mason University School of Law
  • Master of Laws in Taxation, Georgetown University Law Center
  • Bachelor of Arts, economics, University of California, Los Angeles