About BLMC

Four Advisors. One Audit-Focused Firm.

Bate · Levina · Meylan · Chua — brought together in 2025 to provide specialized support for R&D tax credit examinations, documentation, and compliance.

Our story

Why BLMC Exists

Founded in 2025, BLMC brings together four advisory practices: Meylan & Co, Levina and Associates, Chua & Co, and Gladys Bate. The firm combines technical and tax expertise to support companies with R&D tax credit documentation, examination preparation, and responses to information requests.

BLMC focuses on the connection between technical research activities, claimed expenses, and the documentation required to support R&D tax credit positions.

Day to day, BLMC focuses on federal and state R&D tax credit audit assistance in the United States, including examination readiness, documentation, Information Document Request responses, and examination support.

The founders

The Practices Behind the Letters

BLMC brings together four specialist advisors under one brand.

B

Gladys Bate

Specialist advisory experience focused on documentation discipline and claim integrity for research credit engagements.

Profile Reference

L

Levina and Associates

Practice strength in coordination, claims processing support, and structured administrative rigor behind complex credit files.

Profile Reference

M

Meylan & Co

Technical and compliance-minded advisory focused on bridging engineering activity with defensible tax positions.

Profile Reference

C

Chua & Co

Specialist perspective on structuring research credit support so files remain coherent under examination pressure.

Profile Reference

Talk With BLMC

Book a consultation to review your current situation, relevant tax years, and any outstanding Information Document Requests.