At Multistate Tax Resources, LLC, our field of expertise is as diverse as our clients and their businesses. Our name says it all – we are your resource for all of your tax needs, both at the federal and state levels. We offer a network of experienced professionals that can provide you with highly developed institutional knowledge that will benefit you and your business, no matter how big or small. We are more than a tax preparation firm – we are there throughout the year to assist you in making the right tax choices in your day to day business operations. Additionally, we seek to ensure that your legal needs mesh with your accounting needs by working closely with either your attorneys or the knowledgeable tax/business attorneys in our corner. It is our sense of customer service that separates us from most other tax firms. Multistate Tax Resources, LLC can and will meet all of your needs, whatever they may be, in the wide ranging and ever expanding field of taxation.
Our Team
Meet the team of dedicated professionals who are here to serve you in all your tax and accounting needs. With a wealth of experience and expertise in various areas of finance, our team is committed to providing you with personalized solutions tailored to your unique requirements. Whether you’re an individual, a small business, or a corporation, we’re here to support you every step of the way. Get to know our team below and discover how we can help you achieve your financial goals with confidence and peace of mind.
Spencer Marks, CPA
Principal
Spencer Marks, CPA is the manager at Multistate Tax Resources, LLC. He has an extensive background in multistate tax planning coupled with strong connections with other professionals within the tax field. Prior to going into private practice, Spencer was a tax auditor specializing in multistate pass-through entities, successfully completing over 4,000 audits. He has been trained by both the Internal Revenue Service and the Multistate Tax Commission in the areas of income tax and multistate entity tax compliance.
Shaunda Wilson, CPA
Senior Tax Manager
Shaunda Wilson, CPA comes with almost a decade of experience in tax preparation and tax auditing. Prior to joining Multistate Tax Resources, LLC in 2015, Shaunda worked as a state tax auditor specializing in pass-through entities and served as the site coordinator for a local Volunteer Income Tax Assistance (VITA) site for five years. She has been trained by both the Internal Revenue Service and the Multistate Tax Commission in the areas of income tax and multistate entity tax compliance.
Tracee Gallo, CPA
Senior Tax Manager
Tracee Gallo brings more than 20 years of experience in tax preparation, auditing, and financial accounting. Before transitioning to public accounting, Tracee served as a state tax auditor and management analyst, focusing on pass-through entities and multistate taxation. Her strong research and analytical skills make her a trusted resource for navigating complex state and federal tax issues. Tracee is committed to building strong client relationships and takes pride in simplifying complex tax matters so clients can feel confident and informed. Tracee has received specialized training from both the Internal Revenue Service and the Multistate Tax Commission in income tax and multistate entity compliance. She has contributed to the profession as Chair of the Partnership Work Group, part of the Multistate Tax Commission’s Uniformity Committee, and as President of the Montana Society of CPAs, where she served six years on the Board of Directors. When she’s not working through tax puzzles, Tracee enjoys adventuring with her husband, floating Montana’s rivers, and soaking up the beauty of the outdoors.
Whitney Breipohl, CPA
Tax Manager
Whitney Breipohl, CPA has worked in public accounting for over 10 years. She has experience in financial accounting, tax preparation, and audit across a variety of industries including agriculture, educational institutions, supply industries, and utilities.
Jess Curney, CPA
Tax Manager
Jess Curney, CPA has worked in public and private accounting for over 6 years. She has experience in financial accounting, forensic accounting, and audit across a variety of industries including agriculture, financial institutions, medical devices and power and utilities. When Jess is not working, she enjoys fly fishing around Helena.
Sunny Restuccio, EA
Staff Accountant
Jonee’ (Sunny) Restuccio, EA is a tax accountant with 10 years of income tax preparation experience. As a military spouse, she has lived in and prepared taxes in multiple states. She specializes in military personal income tax and loves to help veterans and their families with their transition to civilian life. From tax planning to helping with the formation and financial management of small businesses, she is there to assist her clients every step of the way. Prior to joining Multistate Tax Resources, LLC she has worked as a multi-unit tax office manager, small business bookkeeper, payroll account manager, and non-profit treasurer. During her free time, Sunny enjoys traveling with her husband to watch her daughter play soccer and going camping with her family.
Kendra Mergenthaler
Staff Accountant
Kendra Mergenthaler joined our firm as a staff accountant in 2020. She currently holds a bachelor’s degree in accounting and is working toward obtaining her CPA. She comes with a strong background in bookkeeping having spent four years as an internal accountant for local property management company. She has a passion for numbers and learning and is a great asset to our team.
Heather Rankin
OPerations Manager
Heather Rankin is an experienced HR and operations professional with more than 15 years supporting employees and leaders across public and private sectors. She brings expertise in employee relations, payroll, and benefits administration, HRIS management, compliance, and process improvement, supported by a strong background in HR and accounting. She holds an A.A.S. in Accounting and Business Technology, multiple HR‑focused certificates, and the SHRM‑CP credential, along with specialty training in people analytics and workplace mental health. She also contributes her skills through volunteer leadership in local community organizations, bringing a steady, people‑first approach to every environment she supports. When she’s not championing effective workplaces, Heather can often be found outdoors with her husband—camping under wide open skies, hiking new trails, or canoeing quiet lakes—recharging in the places that inspire her most.
Rena Van de Wouw
Client Liaison
Rena Van de Wouw combines twenty years’ experience as a legal assistant specializing in business, tax law and estate planning, with a passion for helping others. Rena takes pride in her skills as a therapeutic horsemanship volunteer. She will be receiving her Bachelor of Science degree in Criminal Justice in 2026.
Kobe Mergenthaler
Office Administrator
Kobe Mergenthaler joined our firm as an intern in the fall of 2023. He recently graduated from East Helena High School and is currently enrolled in the accounting program at Helena College. His future goals include becoming a CPA.