ETA's Mission Statement

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David is Co-Managing Partner and Tax Practice Leader of sales/use tax and motor fuels tax audit and consulting practices for Energy Tax Advisors (ETA). 

David brings to ETA's clients over 20 years of experience in indirect tax consulting and audit. David has personally worked hundreds of audits in numerous states including managing audits from inception to completion, through settlements, hearing and litigation support, saving clients millions of dollars in the process. His tax consulting projects range from client training to Multistate tax research and planning.

Prior to joining ETA, David began his indirect tax career with the Texas Comptroller’s office and served in increasing levels of seniority within national consulting firms and the energy industry, most recently as a VP of Consulting at a regional firm and previously Senior Tax Advisor working multi-state indirect tax audits for ExxonMobil. 

David completed his undergraduate studies at the University of Houston Main and Downtown campuses. In addition, he earned his MBA at the University of Houston - Clear Lake. As a Certified Public Accountant, he continues to be actively involved in tax industry initiatives including Tax Executives Institute, America Petroleum Institute, Institute for Professionals in Taxation, as well as serving on the Board of Directors for the Texas Society of Certified Public Accountants and various Houston CPA Society committees.  

Matthew is a Tax Manager with over 15 years of multistate sales and use tax experience.  His experience includes managed audits, audit defense, tax recovery, tax law research, and other consulting projects.

Matthew started his SALT career working a combined 6 years as a Louisiana Parish Sales and Use Tax Examiner for Gary W. Lambert, and Broussard Partners. Prior to joining ETA, he spent nearly 10 years working for Houston area SALT consulting firms. Matthew gained knowledge of many industries through research, tax compliance, and special projects across the 45 States that collect sales and use taxes. His strengths in taxability includes manufacturers, contractors, service companies, oil and gas upstream, and midstream companies. 

Matthew received his BBA from Stephen F. Austin State University and is licensed as a CPA in Texas.    

Yessica Centeno currently servers Energy Tax Advisors as a Tax Supervisor.  She is a detail oriented-business and accounting professional. Yessica has been meeting the needs of a diverse range of companies in the Greater Houston area for nearly 8 years. She has worked on managed audits, consulting, research, audit defense, 1099 compliance and various other state and local tax projects. 

Prior to joining the firm, Yessica worked for a regional tax company as a sales/use tax consultant and for the University of Texas Pan American accounting department.  

Yessica received her BBA in Accounting from the University of Texas Pan American. 

Billy Ashby has been practicing for 15 years, the past 12 years in increasing levels of responsibility within the sales and use tax practices of large national consulting firms – most recently as a Tax Director in a Houston office. 

Billy holds a Bachelor of Science in Economics from Texas A&M University in College Station, Texas and is a CMI (Certified Member of the Institute for Professionals in Taxation).