Daniel T. Garrett
Daniel T. Garrett, J.D., C.P.A., is a Co-Founder and partner in Pivotal Tax Solutions LLC, a business and tax advisory firm. Dan formerly served as the General Counsel for the Arizona Department of Revenue and as the Chief Tax Hearing Officer for the City of Phoenix. Subsequent to Government service, Dan was the Western Area (13 States) Leader for the Sales and Transaction Tax Practice for KPMG.
Dan has represented clients before the Arizona Tax Court and Arizona Court of Appeals. Additionally, he has extensive experience in representing and assisting companies with complex and/or unique tax situations and issues. For example, Dan has provided audit representation, representation at informal and formal hearings, performed nexus and P.L. 86-272 evaluations, provided taxability matrices, obtained letter rulings, drafted and negotiated sales/use tax agreements, and performed confidential voluntary disclosures in most States.
Dan received his J.D. from Arizona State University and his Bachelor of Science in Business Administration from the University of Arizona, with majors in Accounting and Finance. Dan is a member of the Arizona State Bar and the Tax Section of the State Bar. He is also a Certified Public Accountant and a member of the ASCPA. He has been a speaker at state and local tax seminars sponsored by the State Bar, the Maricopa County Bar Association, the Arizona Department of Revenue, PESI, the Institute of Property Taxation, KPMG, and the Direct Selling Association.
