Beth L. Fowler McLane, Graf, Raulerson & Middleton, PA, Manchester Beth L. Fowler, Esq. is a senior attorney in the Tax Department at McLane, Graf, Raulerson & Middleton, PA in Manchester, NH where she concentrates her practice in federal and state level tax related matters as well as ERISA and employee benefits matters. Prior to joining McLane, Beth worked at the NH Attorney General’s Office and the Department of Revenue Administration. For a time, while at the Department, she was the only hearing officer and presided over all state level administrative appeals of tax actions. Beth earned a B.S.E.E. from the University of Colorado in 1981, an M.B.A. from Arizona State University in 1985 and her J.D. from UNH School of Law (formerly known as Franklin Pierce Law Center) in 1992. She is admitted to practice in the State of New Hampshire, the State of Arizona, the Commonwealth of Massachusetts, the US District Court for the District of NH and the US Tax Court. Beth is a former chair of the Tax Committee of the New Hampshire Society of Certified Public Accountants and is former chair of the NHBA’s Taxation Law Section. She was a 2009 recipient of the Above and Beyond award from the Business and Industry Association and a 2010 recipient of an award for meritorious pro bono service to the NHBA's Low Income Taxpayer Project. Beth is a frequent speaker on various tax and benefit topics including NH business taxation and pension issues. She is also a contributing author to the book A Practical Guide to Divorce in NH. 11/12 TL