Glenn McCoy, a distinguished tax attorney and seasoned state and local tax (SALT) expert, brings more than 30 years of experience to his role at Ryan. With a career spanning public accounting, state government, and corporate tax, Glenn has developed deep expertise in income franchise tax and audit defense across multiple jurisdictions. In this Q&A, Glenn reflects on his career journey, his specialization in state and local taxes, and the rewarding relationships he has built with clients and peers in the tax industry.
Q: Can you tell me about your background and how you got started in the tax industry?
A: I earned my Bachelor of Science degree in accounting from Oklahoma State University, initially majoring in accounting as a backup plan in case I didn’t get into law school. Fortunately, I did get into law school and earned my Juris Doctor degree from the University of Oklahoma College of Law. During law school, I took a summer course in taxation, taught by Professor Jeffrey Pinell. He mentioned there were two openings at the IRS for paralegal specialists, and I landed one of those positions.
I worked part-time at the IRS during law school and full-time during the summers, which sparked my interest in tax law. After graduating, I joined Arthur Young (now Ernst & Young) but found that I didn’t enjoy public accounting. From there, I transitioned to the Oklahoma Tax Commission, where I spent five years in litigation before becoming the administrator of the Tulsa District Office, overseeing tax audits and enforcement.
Next, I moved into the corporate world as the Director of SALT at Kerr-McGee Oil Company, handling audit defense and tax litigation in more than 25 states. I eventually moved to New York City, working for PwC and later leading SALT practices at several firms, including Ryan. I’ve been in New York for 30 years now and have come full circle, returning to Ryan after a stint at KPMG.
Q: What specific areas of tax do you specialize in, and what led you to focus on these areas?
A: I specialize in income franchise tax from a state and local perspective, particularly on a multistate basis. This specialization is largely because of my background in both accounting and law. Throughout my career, I’ve also focused heavily on audit defense, representing clients in tax controversies across the country. These two areas—income franchise tax and audit defense—have been the core of my work.
Q: How do you measure the success of your work with clients?
A: For me, success is measured by the referrals I receive and the lasting friendships I build with clients. While fees are important, I believe in creating long-term relationships. At Ryan, we’re fortunate to have many long-term clients, which I think speaks to the strength of our business model. However, it’s important to recognize that client relationships can evolve—new leadership or mergers can shift the landscape—but the friendships I’ve made often last beyond the client relationship itself. For example, I’ve maintained a friendship with a California state auditor for more than 30 years, and we keep in touch to this day.
Q: What do you find most rewarding about working in the tax industry?
A: The collegial nature of the SALT community is what I find most rewarding. It’s a large yet tight-knit group, and over the years, I’ve developed strong relationships with peers across the country. I’m involved with the American Bar Association’s SALT Committee, where I regularly connect with top attorneys in this field. It’s a supportive network, and I can pick up the phone and call anyone for advice. The SALT world is unique in that way—we rely on each other more than in federal tax, where things can be more cutthroat. That sense of community is something I truly value.
