Joe is currently a commissioner for the Arkansas Tax Appeals Commission, an independent tribunal with tax expertise dedicated to resolving disputes between the Department of Finance and Administration and taxpayers. As a Commissioner, Joe is responsible for hearing cases and rendering decisions. Joe earned a BSBA degree from the University of Arkansas in 1977 with a major in accounting and a minor in computer sciences. Joe is a Certified Public Accountant and a Member of the Arkansas Society of CPAs (ARCPA). Joe retired after a 44-year career in public accounting as President and CEO of Sanford & Company, CPAs. Early in his career, he was an audit manager in a large CPA firm in Fort Smith, Arkansas. While involved in all aspects of his accounting firm, he focused on estate planning, litigation support, management consulting and technology consulting. Soon after his retirement in 2021, he was appointed a Commissioner for the Arkansas Tax Appeals Commission by Governor Hutchinson. At various times during his career, Joe served as a Director of the ARCPA, Chair of the ARCPA Ethics Committee, Continuing Education Committee, and Peer Review Committee, and as a member of the ARCPA Legislative Committee. Joe was also a member of the AICPA Ethics Committee and served as president of the Western Arkansas Estate Planning Council and the Western Arkansas Chapter of the ARCPA. For nearly 20 years, Joe has served as a moderator for various tax, accounting, technology, and ethics continuing education seminars for CPAs, and was named ARCPA Discussion Leader of the Year for 2012 and 2016. Joe has taken great pleasure in volunteering his time and expertise to local non-profit organizations that are focused on assisting children, either by providing emergency shelter or by providing quality education. Joe is married to Kathy (46 years). They have two sons, two granddaughters, and three grandsons.