Tomás A. Pueyo, Jr., CPA, MSA

Tomas is a member of AAFCPAs Commercial Tax Practice, where he works alongside an integrated team of experienced CPAs and industry leaders in the delivery of international, federal, multi-state, and local tax planning and compliance solutions.

Leveraging deep expertise across a range of business structures, including C corporations, S corporations, and large partnerships, Tomas advises privately held enterprises and emerging sectors such as green technology, clean tech, cannabis, and early-stage startups on sophisticated tax strategies. His consultative approach encompasses the development of innovative planning techniques, optimization of tax positions, and proactive guidance on compliance and regulatory shifts, ensuring clients are equipped to navigate the complexities of a continuously evolving tax landscape.

Tomas specializes in tax strategies and compliance for cannabis businesses, including cultivators, distributors, dispensaries, and retailers. He has deep expertise in navigating IRC 280E limitations, optimizing available tax credits and incentives, and managing complex multi-state sales and use tax obligations.

His work also includes advising AAFCPAs clients operating across multiple states and municipalities on the evolving complexities of state and local taxation, with a focus on minimizing non-compliance risk. He analyzes income/franchise and sales and use tax nexus and determines apportionment when a taxable presence exists. He brings specialized expertise in partnership special allocations and the effects of capital account revaluations under Section 704(b). His work also covers partnership elections, including IRC 754 elections, transfer of partnership interests, and liquidations. Additionally, Tomas advises on ASC 740 income tax provisions, addressing uncertain tax positions and financial statement disclosure requirements. His experience further includes transfer pricing analysis and providing due diligence support for mergers and acquisitions.

Tomas is fluent in English and Spanish and has been featured multiple times on NBC Channel 10 and Telemundo, where he shares timely tax insights with broad audiences.

Education

• New England College – Bachelor of Science, Accounting and Business Management, summa cum laude
• Northeastern University – Master of Science, Accounting (MSA)

Professional and Civic Associations

• American Institute of Certified Public Accountants
• Massachusetts Society of Certified Public Accountants

Publications

• Interview on NBC10Boston: It’s tax season – here’s how to make the most of your return
• Interview on Telemundo Nueva Inglaterra: Inicia temporada de impuestos en los Estados Unidos

Service

• As a former Male Scholar Athlete of the Year at New England College, Tomas enjoys volunteering as a coach for his community little league.