Carolyn Shantz, CPA, CMI

Carolyn Shantz, CPA, CMI is Executive Vice President of Revenue and the Sales and Use Tax practice leader at Merit Advisors. Carolyn is responsible for both the firm’s overall revenue and the operations of the Sales and Use Tax practice. Her expertise is focused on providing sales and use and associated transaction tax services for her clients, primarily in the oil and gas industry. Carolyn enjoys the long-term relationships she has developed and maintained with her clients and seeing their satisfaction upon the successful completion of each project.

Before joining Merit in 2017, Carolyn served as Tax Manager at Superior Energy Services, responsible for all sales and use and property taxes. Carolyn has also served as a Managing Director for Alvarez & Marsal focused on sales and use tax consulting services, as well as a State and Local Tax Senior Manager at Ernst & Young and a Sales Tax Auditor with the office of the Texas Comptroller of Public Accounts.

Carolyn is very active with the Institute for Professionals In Taxation (IPT), serving as an IPT Sales Tax School Instructor since 2018; a board member from 2014 to 2017 as well as 2021 to 2022; a committee member; Vice-Chair and Chair of several IPT Sales Tax Symposiums and Annual Conferences; and Chair of the Energy SALT Seminar. In 2016, Carolyn received the IPT’s Distinguished Service Award for her dedication to the organization.

Carolyn earned her Bachelor of Business Administration in Accounting from the University of Houston. She is a Certified Public Accountant (CPA) in the state of Texas and a Sales Tax Certified Member of IPT (CMI).

Daron Fredrickson

Daron Fredrickson serves as Executive Vice President of Business Development at Merit Advisors. Daron manages clients’ property portfolios, working to add value in all possible areas. He negotiates regularly with officials at the city, county and state levels to maximize tax benefits for clients. He directs incentive operations, audits and appeals, proactively pursuing tax abatements and exemptions in addition to forming strategic partnerships. Working with industry trade associations, Daron also provides technical support on rule-making and legislation affecting taxation. He is a regular presenter at conferences and meetings across the United States and contributes articles on tax and valuation issues to various publications.

Prior to joining Merit, Daron was the Director of Indirect Tax at Chesapeake Energy Corporation. During his career, he has spent more than 20 years as a consultant and a decade in the corporate world. This diversity of experience gives him unique insight into businesses of all sizes and levels of complexity.

As a recognized leader in the tax industry, Daron has received the Distinguished Service Award from both the Oklahoma Oil & Gas Association (OKOGA) and the Louisiana Oil & Gas Association (LOGA). He currently serves on the Board of Directors of LOGA and is the former chairman of its Tax Committee. Daron is also a former co-chair of the OKOGA Ad Valorem Tax Committee and the Texas Oil & Gas Association Minerals Subcommittee for Ad Valorem Tax. Additionally, he is a consultant for both the Louisiana MidContinent Oil & Gas Association (LMOGA) and the Advanced Power Alliance (APA). Daron has also been active with the Texas Taxpayers and Research Association and is a former member of its Board of Directors. He is a past President of the Oklahoma Association of Tax Representatives and formerly chaired the tax committee for the Arkansas Independent Producers and Royalty Owners Association.