David Cheney | Photo courtesy of Tanner LLC
Harmony Loy Sessum | Photo courtesy of Tanner LLC

Tanner LLC, a leading accounting and advisory firm headquartered in Salt Lake City, Utah, is proud to announce the expansion of its Transfer Pricing team in Phoenix with the addition of two experienced professionals: David Cheney and Harmony Loy Sessum. This move reflects Tanner’s commitment to providing industry leading international tax and transfer pricing services to clients operating across borders.

David Cheney will leverage his more than 30 years of transfer pricing experience to help Tanner establish and grow its transfer pricing capabilities in both the Arizona and broader Southwest markets. Prior to joining Tanner, David helped to establish and lead a transfer pricing team in the Phoenix market for a Big Four firm. During his extensive career as a transfer pricing specialist, he has advised global companies across a wide range of industries—including semiconductors, manufacturing, renewable energy, transportation, technology-enabled services, and consumer goods—on structuring and defending complex transfer pricing arrangements. With advanced degrees in economics and business, his expertise spans the implementation of global operating models, intangible property migrations, cost-sharing agreements, global documentation strategies, and intercompany financial transactions.

“Dave has built a reputation not only for his deep technical expertise but also for his ability to bring clarity to complex issues and build trust with clients,” said Jodie Hewitson, Tax Practice Head at Tanner. “He’s a builder at heart, of teams, practices, and long-term client relationships.”

Joining Dave in Phoenix is Harmony Loy Sessum as a Transfer Pricing Director. Harmony consults on all aspects of intercompany pricing arrangements between related business entities. Her areas of focus include analyzing transfers of intellectual property, transfers of tangible goods, provision and receipt of services, and intercompany loans and other financing transactions. Harmony has advanced training in mathematics, accounting, and project management that she applied during her 10 years of experience in transfer pricing at a Big Four firm where she served a broad client base. Harmony provides consulting, documentation, and planning for multinational clients including the preparation of OCED Master File reports, local country transfer pricing reports as well as country-by-country reporting under BEPS. She has worked on a diverse range of transfer pricing engagements from advance pricing agreements, audit defense, dispute resolution, royalty rate calculations, and IP valuations. A Phoenix transplant of nearly 20 years, Harmony’s client base includes companies in the SaaS, direct selling, manufacturing, retail, and renewable energy industries.

“Harmony brings energy, precision, and a strong understanding of how transfer pricing fits into a company’s broader business goals,” said Mark Madrian, Transfer Pricing Partner and Practice Leader at Tanner. “She’s already a trusted advisor to many companies in the region, and we’re thrilled to have her on the team.”

With a rapidly growing international tax practice, Tanner is uniquely positioned to serve businesses with cross-border operations from the Mountain Region and West Coast. The addition of Dave and Harmony reflects the firm’s ongoing investment in specialized expertise that helps clients grow globally while staying grounded in sound, strategic tax planning.

About Tanner

Tanner LLC is a premier accounting, tax, and advisory firm serving clients across the U.S. and internationally. Known for its client-first approach and depth of expertise, Tanner helps companies and founders make smart, forward-looking decisions with confidence. With offices in Salt Lake City, Lehi, and now a growing presence in Phoenix, Tanner continues to expand its reach while staying true to its legacy of trust, partnership, and high performance.