J. Andrew Miller (Andy) recently retired from Ernst & Young LLP as a partner in the Firm’s National Tax Department. Andy worked for Ernst & Young over 30 years serving a wide range of corporate clients. He focused on corporate tax services acting as a tax engagement partner for several large multinational energy and natural resource companies. He has extensive experience serving as a tax specialist in the natural resource industries on due diligence teams for Ernst & Young’s merger and acquisition practice.
As a result of Andy’s extensive mining and natural resources experience he was appointed the Americas Area Leader of Mining & Metals Industry services. In that role he coordinated all service lines (audit, tax and transactions) supporting the mining, metals and natural resource clients. In light of his extensive natural resource experience in tax, Andy was also Ernst & Young’s Global Mining & Metals Industry Tax leader.
During his career at Ernst & Young Andy was also the firm’s Global Co-Leader and America’s Area Leader for Power & Utility Industry Tax Services. In that role he provided services to electric, natural gas a water utilities including expert witness testimony in rate cases for rate regulated gas and electric utilities.
Andy was a featured speaker at the Ernst & Young's annual conference on mining taxation as well as at its annual financial reporting conference for the mining industry. He also spoke at a wide range of other industry events at such as the Edison Electric Institute bi-annual tax committee meetings and the Energy Tax Council bi-annual meetings.
Andy has also served as an instructor for Ernst & Young’s National Tax education program teaching such topics as Subchapter C, consolidated returns, and mergers and acquisitions. For many years Andy assisted Peter Maxfield in updating his treatise, Taxation of Mining Operations by preparing and editing revisions to the book and was a co-author of the treatise.
Andy is a 1978 graduate of the University of Missouri – Columbia receiving a BSBA in Accounting. He is a licensed certified public accountant (CPA) licensed in the state of Missouri, and he is a member of the Missouri Society of CPAs and the American Institute of CPAs.