Mike Pusey, CPA is National Tax Director at Rojas & Associates. He has a BBA and Master of Science in Accounting from Texas Tech where he graduated with honors. He planned to be an accounting professor and worked a year on the Ph. D. at the University of Arizona before beginning his career at KPMG Peat Marwick, where he worked in audit and tax. Mike won an award for high grades on the CPA exam. Mike took a position in “National Tax” with Laventhol & Horwath, where he coordinated research and co-authored an AICPA Tax Study, Tax Planning Techniques for Individuals (1980).