Darkoa Naito-Hanke

Darkoa has been practicing for over 20 years, most of this time, outside the United States. She initially trained with and worked for PricewaterhouseCoopers-IAS and KPMG IES for close to ten years, in and outside the United States. Then, she established her own practice in Germany, following her move 

there with her German husband. Her educational background includes Financial and Managerial Accounting, Business Law and International Finance. She also holds a Masters Degree specializing in International Law and International Economics. She has significant experience of working with complex federal and state income tax returns, for all kinds of taxpayers, including employees, business owners, investors and high-net worth individuals. In addition, due to her multi-lingual skills, and her training and experience in some of the world's largest international expatriate tax practices, she is able to work

with the tax return of any foreign country, in preparing U.S. federal and state income tax returns.

Senior Accountant

Carola has many years experience of accounting and bookkeeping. She has a Diplom-Betriebswirtin from the Berufsakademie where she concentrated her studies on Accounting and Controlling. She assists with the preparation of complicated United States federal and state

income tax returns and Treasury forms. She is multi-lingual.

Sumiko Ragland

IRS Registered Tax Return Preparer & E-File Principal

Sumiko worked for many years with the Financial Industry Regulatory Authority (FINRA), after

studying accounting, business law and economics at the Santa Monica College in California. Before

her studies, she provided support to the PwC-IAS department in Tokyo for the processing of U.S. tax returns for client delivery. Sumiko is currently training to be an Enrolled Agent, and during the busy season, she spends some of her time volunteering for the IRS by assisting taxpayers 

at IRS Tax Centers in Texas where she is currently based. She is multi-lingual.