carl (1)

Of Counsel
Certified Public Accountant



Mr. Harper joined Pulakos in 1979 after completing two years as a tax specialist with an international accounting firm. He was elected a shareholder in the firm in 1993. Carl currently serves as director of Pulakos’ Tax Department. Mr. Harper’s areas of specialization include Federal and New Mexico taxation for partnerships, S Corporations, and limited liability companies; bankruptcy & corporate taxation; and New Mexico Gross Receipts taxation. Mr. Harper serves the construction and light manufacturing industries as well as real estate development and tax-exempt organizations.

Industries Served

  • Construction
  • Real Estate Operations and Development
  • Foundations
  • Not for Profit Organizations
  • Manufacturing


  • Board Secretary and Member of the Rio Rancho Public Schools Board and its Past President
  • Member, Tax Committee, New Mexico Society of CPAs
  • Past Vice President, New Mexico Society of CPAs
  • Past Chair of the Tax Committee of the New Mexico Society of CPAs
  • Sunday School Instructor
  • Member, Association of Insolvency & Restructuring Advisory Council
  • Member, American Institute of Certified Public Accountants
  • Member, New Mexico Society of CPAs
  • Member, Albuquerque BYU Management Society Board
  • Past Member, Rio Rancho High School Parent Advisory Council
  • Former treasurer and co-founder of the National Atomic Museum
  • Foundation

Why Performance Matters

Many times I see the result of clients not getting good advice from their CPA, paying too much in taxes or too much in fees. The Tax Code is a complex, inter-related structure that requires continuous study and updates to stay current. Bad advice is typically the result of a failure to listen and a lack of expertise in a specific area to be able to offer the best solution. At Pulakos, we know that we must listen and understand our clients and their needs before offering any solution. Our team approach allows us to vet clients’ situations and develop strategies that make sense for them.


Bachelor of Science in Business Sciences, cum laude, Brigham Young University

Publications, Speaking and Training

  • Continuing Professional Education courses on state and federal tax law changes to various CPA organizations.
  • Various articles on income taxation appearing in the New Mexico Society of Certified Public Accountants CPA Journal
  • Article on New Mexico Gross Receipts tax in “The Verdict”
  • Tax Guide for New Mexico Legislators, New Mexico Society of Certified Public Accountants, 1986 and 1987 editions