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Terror suspects share strange similarities; FBI sees no link

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One suspect in the two New Year’s Day incidents being probed as terror attacks was a former U.S. Army sergeant from Texas who recently worked for Big Four firm Deloitte. The other was a U.S. Army special forces sergeant from Colorado on leave from active duty.

Law enforcement officials on Thursday said there appears to be no definitive link between the two deadly events: a truck attack in New Orleans that left at least 15 dead and the explosion of a Tesla Cybertruck outside of President-elect Donald Trump’s hotel in Las Vegas that killed the driver and injured seven. 

But in addition to the military backgrounds of the suspects — they both served in Afghanistan in 2009 — on the day of the attacks they shared at least one other striking similarity: Both men used the same rental app to obtain electric vehicles. 

The driver of the Cybertruck was identified as Matthew Alan Livelsberger of Colorado Springs. He rented the Cybertruck on Turo, the app also used by Shamsud-Din Jabbar, the suspect in the separate attack in New Orleans hours earlier. Turo said it was working with law enforcement officials on the investigation of both incidents.

There are “very strange similarities and so we’re not prepared to rule in or rule out anything at this point,” said Sheriff Kevin McMahill of the Las Vegas Metropolitan Police Department.

The gruesome assault on revelers celebrating New Year’s in New Orleans’ famed French Quarter and the explosion in Las Vegas thrust U.S. domestic security back into the spotlight just weeks before Donald Trump is sworn in as president.

Texas roots

As authorities combed through the macabre scene on Wednesday in New Orleans’ historic French Quarter, they said they discovered an ISIS flag with the Ford F-150 electric pickup truck that barreled through the crowd. Two improvised explosive devices were found in the area, according to the FBI.

Jabbar had claimed to join ISIS during the summer and pledged allegiance to the group in videos posted on social media prior to the attack, according to the FBI. An official said there’s no evidence that ISIS coordinated the attack.

Officials said the 42-year-old Jabbar, who lived in the Houston area, exchanged fire with police and was killed at the scene.

Jabbar has said online that he spent “all his life” in the Texas city, with the exception of 10 years working in human resources and information technology in the military, according to a video promoting his real estate business.

After serving as an active-duty soldier from 2006 to 2015 and as a reservist for about five years, Jabbar began a career in technology services, the Wall Street Journal reported. He worked for Accenture, Ernst & Young and Deloitte.

Jabbar was divorced twice, most recently from Shaneen McDaniel, according to Fort Bend County marriage records. The couple, who married in 2017, had one son, and separated in 2020. The divorce was finalized in 2022. 

“The marriage has become insupportable due to discord or conflict of personalities that destroys the legitimate ends of the marital relationship and prevents any reasonable expectation of reconciliation,” the petition stated.

McDaniel kept the couple’s four-bedroom home southwest of Houston. She declined to comment when contacted at her house in suburban Houston.

Fort Bragg

Jabbar moved to another residence in Houston, which the FBI and local law enforcement spent all night searching before declaring the neighborhood of mobile homes and single-story houses safe for residents. Agents cleared the scene shortly before 8 a.m. local time without additional comment.

Jabbar’s mobile home is fronted by an 8-foot corrugated steel fence that was partially torn apart to provide search teams access. Weightlifting equipment and a bow hunting target were scattered across the broken concrete walkway. Chickens, Muscovy ducks and guinea fowl roamed the property.

Behind the home, a yellow 2018 Jeep Rubicon sat with its doors left wide open and a hardcover book written in Arabic sitting atop the dashboard. The license plate expired in May 2023.

The other suspect, Livelsberger, was a member of the Army’s elite Green Berets, according to the Associated Press, which cited unidentified Army officials. He had served in the Army since 2006, rising through the ranks, and was on approved leave when he died in the blast.

Livelsberger, 37, spent time at the base formerly known as Fort Bragg, a massive Army base in North Carolina that’s home to Army special forces command. Jabbar also spent time at Fort Bragg, though his service apparently didn’t overlap with Livelsberger’s.

Las Vegas Sheriff McMahill said they found his military identification, a passport, a semiautomatic, fireworks, an iPhone, smartwatch and credit cards in his name, but are still uncertain it’s Livelsberger and are waiting on DNA records.

“His body is burnt beyond recognition and I do still not have confirmation 100% that that is the individual that was inside our vehicle,” he said. 

The individual in the car suffered a gunshot wound to his head prior to the detonation of the vehicle.

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Accounting

Highest paid jobs in corporate accounting

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Complimentary Access Pill

Enjoy complimentary access to top ideas and insights — selected by our editors.

Moving up in corporate accounting brings higher salaries, which in some cases can be around four times the amount of an entry-level accounting wage

The average annual salary for the six highest paid positions in corporate accounting is $193,722, excluding bonuses and other incentives, according to data from Surgent, an accounting and financial education service. Chief financial officer is the highest paying position on the list, with an average annual salary of $214,500. 

Read more about the highest paid positions in corporate accounting.

Highest paid jobs in corporate accounting

Job title Average annual salary
Finance director $185,330
Corporate controller $188,250
Vice president of finance $192,750
Treasurer $199,750
Chief compliance officer  $181,750
Chief financial officer $214,500

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Accounting

In the blogs: Beautiful noise

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SALT and the bill; digital taxes worldwide; retaining clients; and other highlights from our favorite tax bloggers.

Beautiful noise

Eliminating complexity

  • TaxProf Blog (http://taxprof.typepad.com/taxprof_blog/): Large multinationals are finding gold in the global digital economy. Tax jurisdictions have lost billions in tax revenue due to outdated laws that generally assume a brick-and-mortar economy and residence-based taxation. Governments have tried to update tax laws to meet the realities of the digital era but with only partial success.
  • Berkowitz Pollack Brant (https://www.bpbcpa.com/articles-press-releases/): The IRS has announced withdrawal of final regs — issued just three months prior — that would have imposed new reporting requirements on partnerships engaged in certain related-party, basis-shifting transactions. How the IRS aims to eliminate “complex” and “costly” compliance burdens on partnerships.
  • Taxnotes (https://www.taxnotes.com/procedurally-taxing): After Boechler PC v. Commissioner, the blogger contends, “we are finally getting some equitable tolling rulings out of the Tax Court.” One of the first: Aiello v. Commissioner, the opinion of which held that a collection due process petition erroneously mailed to the IRS Office of Appeals on the last day of the 30-day period to file could not be made timely in the Tax Court.
  • Don’t Mess with Taxes (http://dontmesswithtaxes.typepad.com/): Was this the last Energy Star sales tax holiday for appliances in Texas (and a few other states)?

Time to plan

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Accounting

AICPA’s Carl Peterson to retire

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Carl Peterson, vice president of small firm interests at the American Institute of CPAs, will retire on June 30.

Peterson joined the AICPA in 2014 focusing on the organization’s relationship with groups focused on issues impacting small firms. He also liaised with state CPA societies and led small firm roundtables, including two major webcast series, “Small Firm Updates” and “Small Firm Issues,” which helped practitioners and state society staff stay ahead of emerging trends, technical updates and regulatory changes.

“Carl’s ability to connect with small firm practitioners, understand their realities, and elevate their perspectives made him an invaluable advisor to me,” Susan Coffey, the AICPA’s CEO of public accounting, said in a statement. “He made sure our strategies and policies never lost sight of what matters most to our members operating smaller firms. Carl’s personal investment in building relationships — often through Sunday night phone calls or midweek check-ins — demonstrated his unmatched dedication to the profession.”

Carl Peterson of the AICPA

Carl Peterson

Peterson also worked for the International Federation of Accountants Small and Medium Practices Advisory Group as a technical advisor. Prior to joining the AICPA, he served as managing partner of a small firm in Minnesota. He also served as the chairman of the board of directors of the Minnesota Society of CPAs, and as chairman of the political action and legislative affairs committees. In 2013, he was honored by the MNCPA with their Distinguished Service Award.

“Carl has always understood that success in public accounting isn’t one-size-fits-all,” Mark Koziel, CEO of the AICPA, said in a statement. “His empathy, candor and deep experience gave small firms a trusted voice and brought tremendous credibility to our advocacy and resources. He made the AICPA feel personal.”

He has been a member of Accounting Today’s Top 100 Most Influential People in Accounting list each year since his appointment in 2014. 

“Carl’s legacy is one of deep connection, commitment, and service,” Lisa Simpson, vice president of firm services at the AICPA, said in a statement. “He didn’t just serve small firms, he brought their experiences into every conversation within the AICPA and raised the bar for how we support and listen to our members. Carl brought his own experiences serving on technical committees and being involved in state societies to give a holistic perspective to serving firms and their interests throughout the years.”

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