Richard Dorigatti, MAcc, CVA, CPA has a Masters of Accounting in Taxation from Utah State University where he graduated Magna Cum Laude in 1988. He received the Federation of Schools of Accountancy Top Student Award and the Utah Association of Certified Public Accountants Top Graduate Student Award. Mr. Dorigatti passed the National American Institute of Certified Public Accountants examination on first sitting with the highest score in the state of Utah, May 1988. He has been a past adjunct professor at Utah State University in Taxation. Mr. Dorigatti has taught and edited tax related professional education courses for tax accountants and attorneys, sponsored by the American Institute of Certified Public Accountants, Idaho Society of CPAs, Utah Association of CPAs, and the Educational Division of Internal Revenue Service. He also consults other accounting and tax firms through the western United States regarding tax matters. He is a Member of the American Institute of Certified Public Accountants Tax Division and Member of American Institute of Tax Studies.