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Professional Tax Institutes, Inc.




As president of Professional Tax Institutes, Inc., Randy has been in public practice for 38 years. He is a graduate of Kansas State University. He is also enrolled to practice before the IRS and holds all four ACAT credentials. Randy is a managing director at Sink, Gordon & Associates, LLP in Manhattan, KS, as well as the office manager of the firm’s branch in Clay Center, KS.

Randy is a past president of the Public Accountants Association of Kansas, and has served on numerous legislative and taxation committees at state and national levels – here he has provided both oral and written legislative testimony. Randy has edited educational material for four national tax seminar efforts and is a two-time recipient of the NSA National Editorial Award. He has spoken at hundreds of venues and to thousands of practitioners across the country.

For the past 24 years Randy has been part of a radio broadcast team covering local high school sports. He is an avid outdoorsman and sportsman, has been involved with youth sports for many years, serves his church and community, and treasures time at home whenever he can get it. His wife Suzi is the President of the National Judges Association. He and Suzi have a daughter, son-in-law, two sons, daughter-in-law, and two granddaughters located in three different states.


Speaker / Shareholder

Paul is a sole practitioner in Charlotte, NC.  After opening his practice in 1974, he became an enrolled agent in 1977. Paul attended the University of North Carolina at Charlotte and is a graduate of Central Piedmont Community College with a degree in accounting. He has served as a seminar speaker for various accounting organizations for more than 35 years, 20 of which as a farm and small business tax instructor for NC State University.

Paul is a past president of the National Society of Accountants and North Carolina Society of Accountants. Active in the bowling community, he is also a former president of the Southeast Bowling Association and was elected to the SBA Hall of Fame in 2011. He served as executive director of the Charlotte Bowling Association, Inc.

Paul has been involved in the local community for many years, serving as a charter member and president of the Rotary Club of North Mecklenburg County. As well as usher co-chair at the Providence United Methodist Church for over 30 years; he currently serves as president of the Christian Home Class.

Paul has been blessed with a loving wife, Marie. They celebrated their 52nd wedding anniversary in April 2016, along with their two wonderful daughters, Penny and Renee and two equally great grandchildren Jasmine and Jeffrey. Jasmine blessed them with their first great grandson, Graysen, on July 5, 2015.

Ronald D. Powell, EA


After serving in the US Air Force for 24 years, Ron retired as a Lieutenant Colonel in 2005 at Pope Air Force Base in North Carolina.  In 1996, he purchased Powell & Powell Accounting, Inc. in Asheboro, NC from his father, Wade J. Powell, who established the firm in 1980.  Ron says working with his dad for almost 10 years was one of the best times in his career. 

Ron has more than 22 years of experience in accounting and tax preparation. His firm is well respected and in 2017 was voted “Best of the Best” in Randolph County for Tax Return Preparation. 

Ronald joined North Carolina Society of Accountants (NCSA) in 1996 and the National Society of Accountants (NSA) in 1999. He has served as president, vice-president, secretary, board of directors, and various committees. Since joining NCSA, he has been a continuing education speaker for more than 15 years in North Carolina.

He has been married to his wife, Latefa, since 1981. They have twins, Amanda and Robert. He is active in the local community as a member of First Baptist Church, a member of the Asheboro Lions Club, and active with the Asheboro/Randolph Chamber of Commerce.

Frances J. Coet, CPA/CFF, CVA, CFP®, MAFF


Fran Coet is a principal at Coet 2, CPAs, PC, in Westminster, Colorado. The firm prepares more than 1,000 returns (business and personal) each year. While specializing in small business, they prepare taxes for businesses of all sizes.

Fran worked for the IRS early in her professional career, assisting taxpayers through the then Problem Resolution Office, and was trained as an instructor. Leaving the IRS, Fran worked at a downtown Denver CPA firm, specializing in high-income and complex tax returns and, litigation support.

In 1986, Fran started her own firm. In addition to her tax knowledge and experience in estate planning, Fran has qualified as an expert witness regarding business valuations, professional ethics, and income tax issues in litigation environments. She was also an instructor and author of tax law topics for Gear-Up, owned by Thomson-Reuters.

She graduated from Regis University, magna cum laude, with a major in business administration and a minor in economics. Fran has been married to John Coet, a CPA and CFP, for more than 30 years. Between them, they have five children and a total of eighteen grand- and step-grandchildren.


Research Coordinator

Steve Rathbun is a tax manager with Sink, Gordon & Associates, LLP, a large accounting firm headquartered in Manhattan, Kansas. He is a 1973 graduate of Kansas State University, where he earned his BS degree in accounting and business administration.

Prior to joining Sink, Gordon & Associates, LLP in 2003, Steve worked in private accounting for six years, another six years was spent as a revenue agent with the Internal Revenue Service, and for seventeen years, he worked with various CPA firms.

Steve has served as a writer for PTI's tax manual for several years. He is a board member of the Public Accountants Association of Kansas and a member of the American Institute of Certified Public Accountants. He is a member of the Manhattan Catbackers, and has two children and one grandson.