More than 10 affiliates of an American information technology group were merged and acquired, which resulted in large scale of restructure and staff position change. During the transitional stage of its merger and acquisition and business restructure, as a long-term cooperative partner of the company, GFC understands its business structure, process, and accounting method by spot investigation and reminding more significant tax risks and probable bad consequences as possible by face to face discussion and communication with management of the company. Eventually, we elaborated areas requiring more control and potential tax saving oportunities by a written report.