Two partners. One standard.

Todd Mazzeo

Todd is a Co-Owner and Partner at TMV Tax Partners with more than 26 years of specialized R&D tax credit and incentives experience. Prior to co-founding the firm, he spent 22 years at Big 4 accounting firms, serving as a Managing Director advising middle-market and large-case enterprise taxpayers across manufacturing, software, biotechnology, financial services, consumer goods and engineering.

Todd combines deep examination controversy experience with rigorous statutory substantiation. He architects IRS audit-ready deliverables that establish a clear nexus between technical business components, project resources and qualified expenditures, enabling clients to meet their burden of proof with unassailable documentation.

Key areas of practice

• Audit Defense. Defended more than $1 billion in federal and state research credit claims, with over 90% sustained without adjustment as filed. In matters where clients negotiated minor concessions to manage broader exam risks, settlement adjustments averaged less than 8%.
• Section 174 Consulting & Planning. Guides taxpayers through domestic research expensing under §174A and foreign capitalization requirements following the One Big Beautiful Bill Act, alongside open TCJA-era years. Restructures intercompany agreements to eliminate double capitalization between related entities and advises on contract structures to reclassify foreign software expenditures as purchased software subject to accelerated cost recovery.
• IRS LB&I ASC 730 Directive. Evaluates corporate eligibility under the LB&I Directive, leveraging GAAP financial statement R&D expense reporting to streamline qualified research expense (QRE) calculations and establish safe-harbor substantiation.
• Tax Technology & AI Architecture. Directs the design and deployment of specialized tax AI workflows, embedding statutory frameworks into automated processes to accelerate project qualification, analyze technical records and evaluate contractual rights and risks without compromising workpaper defensibility.
• Credentials & Professional Education. Enrolled Agent (EA) licensed by the Department of the Treasury; Bachelor of Science in Finance. National instructor of introductory and advanced research credit courses delivered through live seminars, webinars and continuing professional education (CPE) programs.

Max Vignola

Max is a Co-Owner and Partner at TMV Tax Partners with more than 19 years of experience in tax incentives, with particular expertise in incentive planning and research. His work spans R&D tax credits, cost segregation and energy incentives, and he has been involved in more than 2,000 engagements for clients across manufacturing, software and technology, engineering, architecture and construction, real estate, life sciences, food and beverage, and professional services.

Max began his career in the tax practice of a Big 4 firm, where he learned the technical discipline and documentation standards that large, complex engagements demand. He later moved to specialty advisory firms, helping build an R&D tax credit practice, overseeing the technical quality of studies and developing partnerships with CPA firms. That path defines how he works today: national-firm depth and discipline, delivered with the responsiveness and personal involvement every client deserves.

Clients, CPAs and advisors rely on Max as a trusted, go-to resource. He looks past any single credit or deduction to the bigger picture, connecting the right incentives to each company's goals, coordinating them with the work of its existing advisors, and turning complex rules into a clear, practical plan that adds lasting value.

Key areas of practice

• R&D tax credits. Federal and state credit studies for companies of every size and industry, finding the qualifying activities and costs that are often missed and documenting them to hold up on examination.
• Cost segregation. Engineering-based and look-back studies, including Form 3115 catch-up, that accelerate deductions for real estate owners, developers and companies that own their facilities.
• Energy incentives. §179D and §45L claims for building owners, designers and developers, with every project reviewed against the One Big Beautiful Bill Act cutoff and transition rules.
• Integrated incentive planning. Looks at how incentives interact (R&D credits with §174 and 174A treatment, cost segregation with facility investments, energy incentives with new construction) so the combined benefit is captured and timed correctly.
• Legislative and technical research. Turns new legislation, IRS guidance and case law into clear, client-ready recommendations and briefings for CPAs and advisors.
• Credentials. Certified Cost Segregation Professional (CCSP).