Meet Our Partners

Glen M. Fandl, CMI, is a founder and Co-Managing Partner at FandlGagnon, LLC. Glen has 35 years of state & local tax experience focusing much of his career in property tax. He spent 16 years at several Big 4 accounting firms and held various leadership roles including partner-in-charge of PricewaterhouseCoopers Fixed Asset Services Group.

Glen focuses on outsourcing state & local tax functions and serves as a trusted indirect tax advisor to many Fortune 500 tax departments. He handles complex indirect tax matters and has provided expert testimony before the federal government, and state & local jurisdictions throughout the United States.

Glen graduated from Susquehanna University, obtaining a B.S. in Management; he is a certified member of the Institute for Professionals in Taxation (CMI). He is also a certified general real estate appraiser in New York. He was a member of the IPT Property Tax School Committee, where he taught at the Property Tax Basic School for many years. He was an Adjunct Professor at St. John’s University and Fairleigh Dickenson University’s state & local graduate schools. He also lectured at Fordham and Fordham law graduate schools. He has had several articles published in various nationally recognized tax and business journals.

Glen lives with his wife in Hoboken, NJ and Northville, NY, enjoys traveling, pickleball and rooting for the Miami Dolphins.

William P. Gagnon is a Founder and Co-Managing Partner of FandlGagnon, LLC, Bill brings a unique perspective to the industry with a focus on delivering the benefits of big firm-quality services to his clients with the dedication and service that one would expect from a smaller firm.

Bill’s career in public accounting included numerous leadership positions in two different Big Four firms, including PricewaterhouseCoopers. While at PwC, he served as Partner-in-Charge of the Northeast Multistate Tax Consulting practice and led the domestic tax optimization practice as Partner-in-Charge of both the Energy and Retail industry segments of that practice.

Throughout his 35+ year career, Bill has dedicated his work to minimizing the effect of taxation on the financial performance of his clients, serving companies ranging from Fortune 500 to smaller, emerging businesses. He has broad technical skills with a concentration in the U.S. domestic taxation of multinational businesses.

Bill has a BBA in Accounting from the Isenberg School of Management, University of Massachusetts, Amherst and an MS in Taxation from the Elkin B. McCallum Graduate School of Business at Bentley University.  He was an adjunct professor, teaching State and Local Taxation, at the graduate level at both Boston University and Northeastern University in Boston, MA.

Bill lives with his wife in Duxbury, Massachusetts, and is involved in many charitable and philanthropic organizations, where he has served as emcee and auctioneer at over 35 different events.  He also does a mean Johnny Cash impersonation.

Robert A. Garcia, CMI, is a Partner at FandlGagnon, LLC.  Robert currently runs the Las Vegas office for the firm where he oversees all compliance engagements, and assists in consulting, audits, and appeals for a diverse group of Fortune 500 and middle market companies. In addition, Robert oversees the firm’s compliance center in the Philippines.

Robert has more than 28 years of experience in both the private and public sector helping taxpayers effectively manage their sales and use, business license, annual reports, and personal property taxes.  His experience within fortune 500 companies such as Pfizer, Cendant Corporation and Ingersoll Rand as well as his time at PwC provides him with a unique perspective on the needs of multiple stakeholders.  He was recently the North American Indirect Tax Leader for Ingersoll Rand where he spent 10 years.   Robert earned his bachelor’s degree in Business Administration from New Jersey City University and is a certified member of the Institute of Professionals in Taxation (CMI).

Robert lives in Henderson, NV enjoys golf, the outdoors, traveling and avidly roots for the New York Yankees and San Francisco 49ers.

Michael Hayes is the Partner in charge of the Tax Technology practice at FandlGagnon. His client base includes businesses across industries including manufacturing, distribution, construction, retail, hospitality and technology. At these clients his focus is on automating transactional sales and use tax functions through third-party vendors or custom in-house builds.

Mike previously managed large-scale tax automation projects while at PricewaterhouseCoopers. Prior to PwC, Mike was a software developer at Taxware. Mike is a certified implementation specialist of Vertex, ONESOURCE Indirect Tax Determination (f/k/a/ Sabrix) and Sovos (f/k/a Taxware), experienced in system integrations with Oracle, PeopleSoft, SAP and others.

Mike holds a BS in Mathematics from the University of New Hampshire. He lives in southern New Hampshire with his wife and their three children.

Paul Naehle serves a full range of clients from start-ups to the Fortune 500. His areas of expertise span across tax technical consulting, multistate tax recovery, state and federal research credit studies, audit support, controversy representation, and expansion-based credits and incentives.

Paul has over three decades of experience providing tax and professional services to a variety of industries, including retail, financial services, manufacturing and high tech. He previously served as a practice leader in the state and local tax practice of PricewaterhouseCoopers, and began his career with the Massachusetts Department of Revenue where he spent a dozen years as both an income and sale/use tax auditor.

Paul is a Certified Public Accountant and has a BS in Accountancy and a MS in Taxation from the Elkin B. McCallum Graduate School of Business at Bentley University.   He also holds an MBA from Suffolk University and is a member of both the AICPA and the MSCPA.

He resides with his wife and children in North Andover, Massachusetts. An Eagle Scout himself, Paul continues to actively serve in the Spirit of Adventure Council, BSA. He has also been a New England Patriots season ticket holder since 1986.