Harvey Coustan is a retired Ernst & Young partner. He is presently consulting with McGladrey on quality assurance, partnership, and organizational matters. During his career with Ernst & Young, he led the Washington National Tax Practice and held various other tax positions within the firm. He has been a member of adjunct faculties at DePaul, Georgetown, and the Kellogg School at Northwestern. He writes a column for the CCH Journal of Tax Practice and Procedure. He has chaired the AICPA and Illinois CPA Society Tax Executive Committees and served on both the AICPA and Illinois CPA Society Boards of Directors. He has also served on the Commissioner of Internal Revenue’s Advisory Committee (now IRSAG) and served on the JJ Pickle House Ways and Means Committee Task Force on Civil Tax Penalties. He was co-chair of the National Conference of Lawyers and CPAs as well as co-chair of the AICPA Tax Shelter Task Force. He has received the AICPA Arthur J. Dixon Memorial award, the Illinois CPA Society Lifetime Achievement award, and is a DePaul University Ledger & Quill Lifetime Associate. He received both his undergraduate and Master of Science in Taxation degrees from DePaul. Harvey placed first in Illinois and second in the U.S. on the May, 1961 CPA examination.