BNA's State Tax Advisory Board is comprised of esteemed professionals from renown corporations, universities, and government entities. Below is a listing of our current board members.
Paul H. Frankel, Chairman Emeritus, Morrison & Foerster, New York, NY Paul H. Frankel has represented taxpayers in major tax controversies in nearly all of the 50 states. He has negotiated settlements in hundreds of cases and won significant state Supreme Court cases in Kansas, Kentucky, New Mexico, North Carolina, Minnesota, Massachusetts, and Maryland. He has served as national chairman of the Tax Executives Institute's State and Local Steering Committee, chairman of the Council On State Taxation’s (COST) Lawyer's Coordinating Subcommittee, and chairman of the National Foreign Trade Council's Worldwide Unitary Task Force. In addition to being chairman of BNA Tax Management Inc.'s State Tax Advisory Board, he is also a member of the New York City Tax Appeals Tribunal Advisory Committee and the NYU Institute's S&L Advisory Board, as well as co-chair of the NYU State Tax Forum. Prior to joining Morrison & Foerster he was senior tax counsel for W.R. Grace & Co. and a senior trial attorney for the IRS Regional Counsel's Office.
Arthur Rosen, Chairman, McDermott Will & Emery, New York, NYArthur Rosen is a partner in the law firm of McDermott Will & Emery, where his practice focuses on tax planning and litigation relating to state and local tax matters. He has served as the deputy counsel to the New York State Department of Taxation and Finance, tax counsel to the New York State Senate Tax Committee, and counsel to the New York Governor's Temporary Sales Tax Commission. Mr. Rosen has held executive tax management positions at Xerox Corp. and AT&T. Mr. Rosen holds leadership positions in professional tax organizations, including the New York State Bar Association Tax Section, the NYU Tax Society, and the National Association of State Bar Tax Sections. He is past chair of the State and Local Tax Committee of the American Bar Association Tax Section. Mr. Rosen is editor of the newsletter Inside New York Taxes and co-editor of the newsletters New York Tax Highlights and New York Tax Cases. He has written scores of articles that have appeared in numerous professional publications, has made hundreds of presentations on state and local tax matters, and founded and chairs the New York University course entitled “Introduction to State and Local Taxes.” He is a member of the American College of Tax Counsel and is listed in The Best Lawyers in America. Thomas H. Steele, Deputy Chairman, Morrison & Foerster, Denver, COThomas Steele received his B.A. in 1970 from the University of Virginia and his J.D. in 1976 from the School of Law at the University of California, Davis. He was editor-in-chief of the U.C.D. Law Review, Order of the Coif, and received the U.C. Davis Law School Medal. He associated with the law firm of Morrison & Foerster in 1976, becoming a partner in 1982. Mr. Steele was chairman of the Tax Section of the Bar Association of San Francisco during 1985. From 1981 through 1984, Mr. Steele was an adjunct professor of law at the University of San Francisco Law School. From 1978 through 1982, he was a lecturer at Golden Gate University. He is a frequent speaker on state and local tax matters. He also is an instructor at the Advanced Sales Tax School sponsored by COST. Mr. Steele is a member of the Advisory Committee of the National Institute on State and Local Taxation and a member of the California and Colorado Bars.Russell W. Banigan, Deloitte LLP, New York, NYRussell Banigan is national director in the Multistate Tax Services Group of Deloitte & Touche LLP, Tri-State Region (New York, New Jersey, Connecticut). Since 1984, he has devoted his full-time efforts to providing multistate tax consultation services, with an emphasis on the financial services industry, merger and acquisition transactions, and advanced tax strategies. Mr. Banigan has served on the State and Local Tax Committee of the American Institute of Certified Public Accountants (AICPA) and currently serves on the State and Local Tax Committee of the Wall Street Tax Association. Mr. Banigan has authored numerous multistate tax articles, such as “What You Need to know About the Expanded Investment Capital Regulations,” “New York's NOL Deduction Further Limits the Federal Rules,” and “The Questionable Constitutionality of the California DRD [Dividends Received Deduction] and Interest Offset Rules.” He has addressed various business and professional organizations, including the Tax Executives Institute and the New York Business Council, on New York and multistate tax issues. Mr. Banigan received his B.S., cum laude, in accounting from St. John's University, New York, and a Master of Science in taxation from Pace University, New York. James F. Buresh, (retired), Los Angeles, CABobby L. Burgner, General Electric Company, Atlanta, GA Bobby Burgner has been tax counsel and director of state and local taxes for General Electric Co. in Atlanta, Ga., since 1995. He is a CPA and attorney and has been appointed a member of both the AICPA and ABA committees on state and local taxation. Mr. Burgner graduated from the University of West Florida (B.A. accounting; Phi Kappa Phi; magna cum laude) and Georgetown University Law Center (J.D.; magna cum laude; Order of the Coif; Sewell Key Award). While attending Georgetown, he served as state tax manager for MCI Communications Corporation and then later as state tax manager in the national tax office of another national accounting firm. From 1989 through 1995 Mr. Burgner resided in Atlanta, where he headed the state and local tax practice for Arthur Andersen in the southeast region. Mr. Burgner is a regular speaker, covering issues such as multistate taxation, utility and telecommunications, and state taxation of international business transactions for various tax and industry groups, including the Tax Executives Institute, the Federation of Tax Administrators, the Institute of Property Taxation, and the Information Technology Association of America (ITAA). He has contributed to the International Tax Journal, the Tax Adviser, the Journal of State Taxation, the Property Tax Journal, the Georgetown Institute on State and Local Taxation, the National Institute on State and Local Taxation, the Bulletin for International Fiscal Documentation, the Interstate Tax Report, Revenue Administration, the Journal of Equipment Lease Financing, and numerous other publications.David E. Cowling, Jones Day, Dallas, TXDavid E. Cowling is a partner in Jones Day who has extensive transactional and tax controversy experience with taxing authorities throughout the United States and abroad. He chairs the firm's state and local tax practice and its e-commerce tax practice. Mr. Cowling is integrally involved in several dozen pending audits and cases involving online travel companies. Recent tax controversy defense work includes defense of a substantial West Coast unitary assessment and successful appeal of a very large municipal use tax assessment. Mr. Cowling represents diverse financial services, manufacturing, marketing, wholesaling, distribution, retailing, and services industry taxpayers. In addition to serving on the BNA Tax Management State Tax Advisory Board, he is also a member of the CCH State Tax Advisory Board, the Texas Comptroller's Taxpayer Advisory Group, the State Bar of Texas (Tax Section), and the District of Columbia Bar (Taxation Section). Mr. Cowling holds degrees from New York University (LL.M. 1977); The University of Texas at Austin (J.D. 1976; Order of Barristers); Texas Tech University (B.A. with honors 1973; National Merit Scholar)Roy E. Crawford, III, McDermott Will & Emery LLP, Palo Alto, CA Roy E. Crawford is employee counsel based in the firm's Silicon Valley office. He is a member of the Tax Department where he focuses his practice on corporate franchise and income taxation, personal income taxation, and sales and use taxation. Mr. Crawford is a co-author of 1910 T.M., California Franchise and Corporation Income Taxes, and 1920 T.M., California Sales and Use Taxes, and the author of “Reorganization and Sale of a Business,” which appears in California Taxation (Matthew Bender). A former chair of the State and Local Tax Committee of the ABA Tax Section , he is also a member of the Board of Advisors, Journal of Taxation and Regulation of Financial Institutions. He has worked with the Multistate Tax Commission in drafting uniform regulations and has extensive experience in working with the California Franchise Tax Board, the State Board of Equalization, and the California Legislature on tax policy matters. He has lectured at many national tax conferences including NYU, Georgetown, USC, California FTB Tax Policy Conference, annual meetings of the MTC and ALI/ABA national conferences. Roy has been listed for many years in Best Lawyers in America. Mr. Crawford received his law degree from the University of Pennsylvania and his L.L.B. degree from Stanford University.Harley T. Duncan, KPMG, Washington, DC Harley Duncan has a B.A. from South Dakota State University, 1972; and a master of public affairs from the University of Texas, 1978. Mr. Duncan served as managing director for KPMG LLP, Washington National Tax; and as executive director of Federation of Tax Administrators from 1988 to 2008. Mr. Duncan is a frequent speaker on state and local tax and fiscal policy issues and author of articles on state and local taxation, tax administration, and federal-state tax coordination.Bruce P. Ely, Bradley Arant Rose & White LLP, Birmingham, AL Bruce Ely is a partner in the Birmingham, Ala., office of the multistate law firm of Bradley Arant Rose & White LLP. He is the chair of their SALT Practice Group, which involves choice of entity, state and local tax planning, mergers and acquisitions, and state and federal tax disputes. Mr. Ely received his B.S., cum laude, in 1977 from the University of Alabama and his J.D. in 1980 from the University of Alabama School of Law. In 1981, he received his LL.M. in Taxation from New York University School of Law. Mr. Ely is past chairman of the Tax Section of the Alabama State Bar and serves as state and local tax adviser to the 5,000 member Business Council of Alabama. He is the state tax editor for the Business Entities Journal and a contributing editor to State Tax Notes, State Income Tax Alert, and BNA Multistate Tax Report. Mr. Ely is a fellow of the American College of Tax Counsel, member of the BNA Multistate Tax Advisory Board, trustee of the American Institute on Federal Taxation, and an active member of both the Partnerships Committee and State and Local Tax Committee of the ABA's Section of Taxation. Mr. Ely was a principal author of the Alabama S Corp. Act, the Alabama LLC Act, and the Alabama LLP Act, and co-authored the ABA's Model State S Corp. Income Tax Act and The Alabama LLC Handbook. He is a lecturer at the law schools of New York University, Georgetown University, and Vanderbilt University, and has served as an adjunct professor at the University of Alabama School of Law. Mr. Ely is a co-author of a series of popular articles and charts on the state taxation of LLCs and LLPs.
B. Fields, Morrison
& Foerster LLP, New
B. Fields is chair of Morrison & Foerster’s State + Local Tax Group. His
practice focuses on litigation and planning relating to state and local tax
matters. He has been involved in controversies regarding state and local tax
issues before the administrative and judicial systems of jurisdictions
throughout the United States as well as having resolved hundreds of non-public
record cases around the country. Mr. Fields has also provided advice regarding
the potential tax consequences of complex restructurings involving the
corporation income (franchise) taxes, the sales and use taxes, and
miscellaneous taxes of many jurisdictions.Jeffrey A. Friedman, Sutherland Asbill & Brennan LLP, Washington, DC Jeffrey A. Friedman is a partner with Sutherland and a member of its Tax Practice Group, with more than a decade of experience in the tax field. Prior to joining Sutherland, Mr. Friedman was a partner in KPMG’s Washington National Tax Practice, where he worked with some of KPMG’s largest clients and was reviewing partner on state income tax planning and controversy matters. Earlier, he served as an attorney-advisor in the U.S. Department of the Treasury’s Office of Tax Policy, where he worked on domestic and international electronic commerce tax issues. Mr. Friedman also has served as vice president and counsel to COST, where he represented large U.S. corporations on state taxation matters including the filing of amicus briefs with the U.S. Supreme Court and state legislatures. He earned his bachelor’s degree from the University of Maryland, in 1989; and his J.D., with high honors, from the University of Maryland School of Law, in 1994, and served as managing editor of The Business Lawyer. He received his LL.M., with distinction, from Georgetown University Law Center, in 1998.
Gale Garriott, Federation of Tax Administrators, Washington, DCGale
Garriott is currently Director of the Arizona Department of Revenue and
heads the Federation’s office in Washington, D.C. Mr. Garriott’s law
degree is from Valparaiso University School of Law and his Master of
Laws in Taxation is from the University of Florida. He has served in
private practice with a Phoenix law firm (Lewis and Roca). His public
service includes stints as a Staff Attorney for the Arizona Court of
Appeals, as a Hearing Officer for the Arizona Department of Revenue and
as Chief Counsel for the Tax Section and for the Civil Division
(overseeing the Tax Section) of the Arizona Attorney General’s Office.
He became Deputy Director of the Arizona Department of Revenue in 2003
and Director in 2005. He has served on the FTA Board of Trustees since
2006. His service in the United States Army included 15 months as an
Honor Guard at the Tomb of the Unknown Soldier, Arlington National
Cemetery.Richard W. Genetelli, The Genetelli Consulting Group, New York, NY Richard Genetelli is the founder of The Genetelli Consulting Group, a state and local tax consulting firm located in New York City. Prior to forming the firm, Mr. Genetelli spent 20 years with Coopers & Lybrand, where he served as a national and regional leader of the firm's state and local tax practice. Mr. Genetelli is a graduate of Pace University, where he also earned an M.B.A. He is a member of many tax organizations and serves on the Advisory Boards of BNA Tax Management, New York University, the Multistate Tax Analyst, and the Journal of State Taxation. Mr. Genetelli has authored numerous articles regarding state and local taxation for the New York Institute on State and Local Taxation, the American Institute of Certified Public Accountants, and the American Trucking Association. His articles have also been published in BNA Tax Management's Multistate Tax Report, the CPA Journal, the Journal of State Taxation, the Journal of New York Taxation, Financial Executive, Payroll Exchange, RIA State and Local Taxes Weekly, and Boardroom Reports. Qualified as an expert witness, Mr. Genetelli testifies on behalf of taxpayers litigating state and local tax issues throughout the country. He is also a professor of graduate and undergraduate courses at the Lubin School of Business, Pace University, and a frequent lecturer on state and local taxes across the country. Mr. Genetelli regularly speaks for TEI, COST, the New York State Society of Certified Public Accountants, AICPA, New York University, and the New York State Business Council.Donald M. Griswold, Crowell & Moring, Washington, DC Donald Griswold received a B.A. from the University of Chicago in 1979 and a J.D. from Boston University in 1983. Mr. Griswold was previously a partner at Reed Smith LLP, Washington, D.C., in its nationwide State Tax Group; he was formerly a national partner in charge for state and local tax technical services at a Big 4 accounting firm. Mr. Griswold has more than 25 years of experience in state tax planning, consulting, and litigation in state and federal courts around the country and is a frequent speaker at many state tax conferences.June Summers Haas, Honigman Miller Schwartz & Cohn LLP, Lansing, MI June Summers Haas is a partner with Honigman Miller Schwartz & Cohn LLP and former commissioner of revenue for Michigan, serving in that capacity for three years. A frequent lecturer on nexus issues, she also served for three years as director of the MTC’s National Nexus Program. Ms. Summers Haas has more than 20 years’ experience in legal practice, and has been frequently involved in nationwide state tax projects, including negotiations with the Direct Marketing Association on use tax collection simplification and the Streamlined Sales Tax Project. A member of the ABA, she is admitted to the Michigan, California, U.S. Supreme Court and U.S. Tax Court Bars. She has been named to The Best Lawyers in America 2006 and 2007 and Michigan Super Lawyers 2007-2009. Ms. Haas holds a J.D. from the University of Virginia, where she was executive editor of the Virginia Tax Review, and a B.S. from George Mason University, graduating with distinction, and was the recipient of the Weber H. Peterson Award for Economics.Walter Hellerstein, University of Georgia Law School, Athens, GAWalter Hellerstein joined the University of Georgia School of Law faculty in 1978 and was named Francis Shackelford Distinguished Professor of Taxation Law in 1999. He teaches in the areas of state and local taxation, international taxation and federal income taxation. He is a former partner with Sutherland, Asbill & Brennan and formerly of counsel to the law firm of Morrison & Foerster. He is a 1967 graduate of Harvard College, where he was elected to Phi Beta Kappa, and a 1970 graduate of the University of Chicago Law School, where he served as editor-in-chief of the University of Chicago Law Review. After graduation from law school, Mr. Hellerstein clerked for the Hon. Henry J. Friendly, served as an attorney in the honors program of the Air Force General Counsel's Office, and practiced law at Covington & Burling in Washington, D.C.. Mr. Hellerstein taught at the University of Chicago Law School before joining the University of Georgia's law faculty. He is the author of State and Local Taxation of Natural Resources in the Federal System: Legal, Economic, and Political Perspectives (American Bar Association Section of Taxation 1986), co-author with Jerome R. Hellerstein of State Taxation, Vols. I & II, and State and Local Taxation (West Publishing Co.), and author of numerous law review articles on state taxation. Mr. Hellerstein has spoken widely on state tax topics at conferences sponsored by Georgetown University Law Center, New York University Law School, the National Tax Association, the Heart of America Tax Institute, and other organizations. He is a member of the District of Columbia, Illinois, and New York Bars.Kendall L. Houghton, Alston + Bird LLP, Washington, DC Ms. Houghton serves as counsel in the firm’s State & Local Tax Group, based out of the Washington, D.C., office. For more than 20 years, Ms. Houghton has been a recognized expert whose practice focuses on state and local tax planning, tax controversies and various legal matters related to unclaimed property. She has previously served as general counsel to the Council On State Taxation (COST), where she wrote and filed amicus briefs with the U.S. Supreme Court in numerous critical cases impacting state taxation of multistate commerce. She also testified before the U.S. Senate Commerce and House Judiciary Committees in support of the federal Internet Tax Freedom Act (enacted in 1998), served as co-chair of the National Tax Association's Electronic Commerce and Telecommunications Tax Project, and represented taxpayer interests before the Multistate Tax Commission and other state organizations. Ms. Houghton received her A.B. degree (cum laude) from Harvard University, her J.D. degree from the New York University School of Law, and her LL.M. in taxation from Emory University School of Law.Joe Huddleston, Multistate Tax Commission, Washington, DC The executive director of the Multistate Tax Commission, Mr. Huddleston is founding trustee of the Paul Hartman State and Local Tax Forum at Vanderbilt University Law School and a member of the Tennessee and American Bar Associations. He completed undergraduate studies at the University of South Carolina and received his J.D. from the Nashville School of Law. Mr. Huddleston served as commissioner of the Tennessee Department of Revenue (1987–1995) and was president of both the FTA and the Southeast Association of Tax Administrators. He was chief financial officer for the Metropolitan Government of Nashville and Davidson County and an Internal Revenue Service revenue officer, in private practice. He worked at the District Attorney General's office in Cookeville, Tenn. (1984–1987) and serves on numerous state tax related boards.Hollis L. Hyans, Morrison & Foerster, New York, NY Hollis Hyans is a partner with Morrison & Foerster LLP in New York City, where her practice focuses on state and local tax litigation and planning. Ms. Hyans has handled a wide range of state and local tax controversies, and litigated or resolved state tax disputes in courts and administrative tribunals across the nation. She has also developed special expertise in New York State and New York City corporate franchise and sales tax issues. Her practice also includes advice to clients on the state and local tax ramifications of various business transactions. Ms. Hyans has served as a member of the Executive Committee of the Tax Section of the New York State Bar Association and as Co-chair of the Association's Subcommittee on New York State Sales & Miscellaneous Taxes. She has written extensively on state and local tax issues and co-authored a chapter in the Transfer Pricing Handbook. She chairs an annual PLI program on State and Local Taxation. Ms. Hyans practiced with the law firm of Parker Auspitz Neesemann & Delehanty in New York from 1982 to 1987, when that firm merged with Morrison & Foerster. She became a partner of the firm in its New York office in 1994. Ms. Hyans is a graduate of Brooklyn College (B.A. 1973) and New York University School of Law (J.D. 1980) Douglas L. Lindholm, Council On State Taxation, Washington, DCDouglas L. Lindholm is president and executive director of COST, which serves a membership of more than 600 major multistate corporations, dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to taking the helm at COST, Mr. Lindholm served as counsel, state tax policy and government relations for General Electric in Washington, D.C., where he managed and coordinated state tax policy initiatives before state legislatures and state administrative agencies. Prior to joining GE, Mr. Lindholm served for three years as legislative director for COST, where he successfully directed COST’s legislative advocacy function, including development and management of member coalitions active on issues in numerous states. Prior to his service with COST, Mr. Lindholm was a senior manager in the Washington National Tax Services Office of Price Waterhouse LLP, where he authored and edited StateWatch, a monthly publication tracking state tax legislation and regulations. He has written numerous articles on federal, state, and local tax issues in a wide variety of publications, and is a frequent speaker at state tax and state government affairs conferences and seminars. He is a member of the U.S. Supreme Court Bar and the District of Columbia Bar, and serves on the tax committees of numerous state chambers of commerce. He is a graduate of American University’s Washington College of Law in Washington, D.C., and Lynchburg College (B.A. in accounting) in Lynchburg, Va.Stephanie Lipinski Galland, Lipinski Galland & Associates, LLP, Washington, DC Stephanie Lipinski Galland received a B.A. from Christopher Newport University in 1986 and a J.D. with an emphasis on taxation from the College of William and Mary in 1989. Ms. Lipinski-Galland is with Lipinski Galland & Associates, LLP, Washington, D.C., and a member of the District of Columbia Bar, Virginia Bar, ABA, ABA/NCCUSL, Georgetown Law Center State and Local Tax Advisory Board, and CCH State and Local Tax Advisory Board. She is a speaker on state and local tax issues, an author of articles on taxation issues, and primary editor of State and Local Tax Lawyer. Lloyd J. Looram, The Looram Consulting Group Inc., Palm Beach Gardens, FL Lloyd Looram, C.P.A., is managing director of The Looram Consulting Group, Inc., a state and local tax consulting firm founded in 1991 with offices in Palm Beach Gardens, Fla., that specializes in resolving complex state and local tax controversies. He received his CPA and B.B.A. from Manhattan College. Mr. Looram is a speaker at state and local tax seminars, institutes, and symposia sponsored by New York University, the Institute for Professionals in Taxation, TEI, COST, the FTA, and the Florida Society of CPAs. He is a member of AICPA, NYSSCPA, the Advisory Board of the NYU Institute on State and Local Taxation, and the Board of Directors of the Masters Basketball Association, Inc. Mr. Looram is an author of articles and papers on a variety of profound state and local tax matters, including contributions to The New York Times, The Multistate Tax Report, The Financial Manager, State Tax Notes, West’s International Law Bulletin, and The CPA Journal. He is an expert witness in state and local tax litigation and a recipient of the 2008 NYU Outstanding Achievement in State and Local Taxation Award.Fred O. Marcus, Horwood, Marcus & Berk, Chtd., Chicago, IL Fred Marcus is a partner in Horwood, Marcus & Berk, Chartered, where as chairman of the firm's state and local tax practice group, he concentrates on state tax planning and the resolution of state and local tax disputes on a nationwide basis for multistate and multinational corporations. He received his B.S. in accounting in 1970 from the University of Illinois and his J.D. in 1974 from the DePaul University College of Law. Mr. Marcus has served as a faculty member for programs sponsored by TEI, COST, and the National Institute on State and Local Taxation. He has also written numerous articles on state taxation. He is currently a member of the Illinois Department of Revenue's Practitioner Liaison Group, the American Bar Association's Section of Taxation's State and Local Tax Committee, and the Advisory Council of the National Institute on State and Local Taxation.Bryan Mayster, PricewaterhouseCoopers LLP, Washington, DC Bryan Mayster has a B.S. from the University of Illinois–Champaign, 1979; a J.D. from Chicago Kent College of Law, 1982; and an L.LM from DePaul University, 1991. Mr. Mayster is State and Local Tax managing director at PricewaterhouseCoopers in Washington, D.C., and is a member of the Illinois Bar. Mr. Mayster is also a speaker on state tax issues and an author of various articles on state taxation. Mark L. Nachbar, Ryan, Chicago, IL Mark Nachbar, C.P.A, is a principal in Ryan Inc. He earned his B.S.M. from Tulane University (1979); and J.D. from the University of Illinois, College of Law (1982). Mr. Nachbar is a member of the Chicago Bar Association, State and Local Tax Committee, and Illinois Bar Association. Mr. Nachbar was formerly the national practice leader of Deloitte & Touche's Multistate Tax Services Group. He was also a national state and local tax partner at RSM McGladrey, Inc. Walter Nagel, Crowell & Moring, Washington, DC Walter Nagel, was previously a partner with Reed Smith LLP, has an LL.M. in taxation from the Georgetown University Law Center and a J.D., M.B.A., and B.A. from Rutgers University. He is a member of the Bars of the District of Columbia and the U.S. Supreme Court. Mr. Nagel is the author of Leading U.S. Supreme Court State Tax Cases, a book discussing U.S. Supreme decisions involving state taxation. He also writes the U.S. Supreme Court Update column that appears bi-monthly in the Journal of Multistate Taxation. He is a frequent contributor to professional journals and is a member of the Advisory Board of the Georgetown University Law Center State and Local Tax Institute and the Tax Management Multistate Tax Portfolio Series. He is a frequent speaker at professional association meetings. From 1990–1994 he was a lecturer on sales taxes at New York University. He has also chaired various subcommittees of the American Bar Association, Tax Section, since 1987. He has also held management positions with AT&T Corp. and TWA.Joseph Neff, RSM McGladrey, Los Angeles, CA Joe Neff is the national managing director of RSM McGladrey’s State and Local Tax Practice and in that regard has direct responsibility for leading and directing the Firm’s strategic application for SALT services through its clients. He also consults with the Firm’s clients on pressing State and Local tax matters. Mr. Neff has more than 20 years of experience in the state and local tax arena. He is a retired senior partner with a Big Four firm, where he was responsible for its National State Tax Consulting Practice for the Middle Market. He held numerous executive leadership positions with his prior firm, including member of the three-person executive committee and western region partner in charge, and has been responsible for developing new consulting services and practices, in addition to directing the national multi-state tax practice. Mr. Neff has aided in the development of graduate materials in use at various universities, including the University of Southern California, University of Miami, University of Illinois and Brigham Young University. He has been an adjunct professor in graduate tax/law programs at the University of Southern California and Brigham Young University. Mr. Neff received his undergraduate degree at Brigham Young University and his J.D. at Drake University / Southwestern University Richard D. Pomp, University of Connecticut School of Law, Hartford, CT Richard D. Pomp is the Alva P. Loiselle Professor of Law at the University of Connecticut School of Law. A graduate of the University of Michigan (summa cum laude) and Harvard Law School (magna cum laude), Mr. Pomp has taught at Harvard, New York University, Texas, and Boston College. In addition, he has been a distinguished professor in residence, Chulalongkorn Law School, Bangkok, Thailand, and a visiting scholar at the University of Tokyo Law School and at Harvard Law School. He is a member of numerous advisory and editorial boards, including CCH, State Tax Advisory Board; State Income Tax Alert; E-Commerce Tax Alert; the Deloitte & Touche Center for Multistate Taxation; State Tax Notes; and the Center for State and Local Taxation. He is chairman of the Institute on Taxation and Economic Policy. In 2008, the Uniform Law Commission appointed him a co-reporter for the revision of the Uniform Division of Income for Tax Purposes Act (UDITPA). In 2009, he was appointed to the California Commission on the 21st Century Economy. Books and monographs include State and Local Taxation, 5th ed. 2005 (with Oldman); Taxing Smarter and Fairer: Proposals for Increased Accountability and Transparency in the Connecticut Tax Structure; Connecticut Tax Handbook (ed.); People's Republic of China: Taxation and the Rule of Law (with Li et al.); Corporate Tax Policy and the Right to Know: Improving State Tax Policymaking by Enhancing Legislative and Public Access; The Reverse Transfer of Technology: Legal and Administrative Aspects of Compensation, Taxation and Related Measures; and Tax Preferences for Extractive Industries (with McIntyre). Mr. Pomp’s writings have appeared in the New York Times, the Wall Street Journal, and the Financial Times.Douglas A. Richards, Level 3 Communications, Broomfield, COScott D. Smith, Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, Washington, DC Scott Smith is a partner with Baker, Donelson, Bearman, Caldwell & Berkowitz, PC. He was previously a partner with the firms LeClairRyan and Plant Bauer & Smith, LLP, as well as a partner with KPMG's State and Local Tax Practice, where he provided expertise on all aspects of income and franchise, employment taxation, client exposure, and liability assessment. Prior to joining KPMG, Mr. Smith was assistant counsel for the MTC at its Washington, D.C., headquarters office. Mr. Smith received his B.A. in history from Mount Union College, cum laude, his J.D. from University of Toledo College of Law, and his LL.M. in taxation from Georgetown University Law Center.
Mark F. Sommer, Tax and Finance Practice Group, Louisville, KY. Mark is Chair of the firm’s Tax and Finance Practice Group. His areas of practice concentration are state, local and federal taxation, civil and criminal tax controversy/litigation and business law, economic development/incentives, tax-related governmental affairs and bankruptcy taxation. Mr. Sommer has also successfully counseled and advocated in hundreds and hundreds of federal, state and local tax controversy and planning matters, both administratively and in litigation, involving multiple types of businesses, entities, trusts and individual taxpayers wherein collectively hundreds of millions of dollars were at risk.B.S.B.A., Finance, Xavier University, Williams College of Business, 1985, J.D., University of Cincinnati College of Law, 1988.Philip M. Tatarowicz, Morrison & Foerster LLP, Washington, DCPhilip M. Tatarowicz is Of Counsel in Morrison & Foerster's State and Local Tax (SALT) practice in the
Washington, D.C. office. Mr. Tatarowicz was most recently at Ernst &
Young, where he established that Big Four firm’s State and Local Tax
group. Phil has worked in the tax arena for over 30 years and founded Ernst & Young LLP’s State and Local Tax group. Over the course of his career, Phil has served as Ernst & Young LLP’s National Director of State and Local Tax Services, National Director of State and Local Tax Technical Services and the partner in charge of the State and Local Tax practices located in Chicago, the Midwest and North Central Regions and the National Tax Department. In addition to being the former chair of the American Bar Association's Subcommittee on Interstate Transactions, Phil is chair of the American Bar Association's Committee on State and Local Taxes. He also is a member of the Illinois State Bar Association, the American Institute of Certified Public Accountants and the American Association of Attorney-CPAs. Further, he is a member of the Internal Revenue Service Advisory Council (IRSAC) where he chairs its Large and Mid-Size Business (LMSB) Subgroup. LMSB serves all corporations, Subchapter S corporations and partnerships with assets greater than $10 million. Phil was recently honored by being appointed as the 2009 Vice-Chair of IRSAC. In 2010, he will be the chair of IRSAC.Patrick R. Van Tiflin, Honigman, Miller, Schwartz and Cohn LLP, Lansing, MIPatrick R. Van Tiflin is a partner with the law firm of Honigman Miller Schwartz and Cohn LLP. He received a Bachelor of Arts degree in business administration and accounting from Michigan State University. He received his law degree from the University of Notre Dame Law School. He has served as Chair of the State and Local Taxation Committee of the State Bar of Michigan Taxation Section, and as a member of the Taxation Section Council. He has been listed in Best Lawyers in America, and Michigan Super Lawyers. Mr. Van Tiflin is co-author of the BNA Portfolio on Michigan Business Taxes and has written on state tax topics for the BNA Multistate Tax Report, CCH's State Income Tax Alert, State Tax Review and Sales and Use Tax Alert, Journal of Multistate Taxation, RIA's State & Local Taxes Weekly, Michigan Tax Lawyer and Michigan Bar Journal. He is the General Editor of the Lexis Nexis Michigan Tax Practice Insights series and the author of many of the Insights on Michigan Business, Single Business, Sales and Use taxes and Michigan Tax Practice and Procedure. He has spoken on state tax topics at conferences sponsored by the Council on State Taxation (COST), Tax Executives Institute, New York University, the Georgetown University Law Center, Chicago Tax Club, Michigan Association of Certified Public Accountants, and the State Bar of Michigan.Prentiss Willson, Jr., Sutherland in Sacramento, CA Prentiss Willson received his A.B. degree from Occidental College in 1965 and his J.D. degree from Harvard Law School in 1968. After teaching political science at Miles College (1968–1970), he became associated with Morrison & Foerster in 1970 and became a partner in 1976. In 1998, Mr. Willson became a partner with Ernst & Young and was named the firm's national director of practice and procedure. He is a member of the Executive Committee of the Tax Section of the California Bar and a former chairman of the San Francisco Barristers Club Tax Section. He has appeared as a frequent panelist at continuing education programs throughout the country, has taught for nearly ten years at the Golden Gate University Graduate School of Taxation, and more recently at Stanford Law School, and is a frequent lecturer at programs sponsored by the California C.P.A. Foundation, TEI, CEB, PLE, etc. He has written and lectured extensively in the areas of real estate and partnership tax matters, co-authored (with Franklin C. Latcham) a section of the book California Taxes, and co-authored (with Thomas H. Steele) three chapters of the book Tax Aspects of California Partnerships. He has also edited a quarterly column on Subchapter S taxation in the Journal of Partnership Taxation.Frank Yanover, General Electric Co., Albany, NY Frank Yanover is state tax counsel for General Electric Co. in Albany, New York. He received his J.D. degree from American University's Washington College of Law and his B.S. degree in accounting from Fairleigh Dickinson University. Mr. Yanover is also an adjunct professor at the State University of New York, Albany, where he teaches individual income taxation on the undergraduate level and state and local taxation on the graduate level. He is a member of the Illinois Bar and serves on the editorial staff of the Interstate Tax Report and the Journal of State Taxation. He has published numerous articles and has lectured before numerous groups, including various TEI chapters, COST, the Paul J. Hartman State and Local Tax Forum, and the Chicago Tax Club. Jamie C. Yesnowitz, Grant Thornton LLP, Washington, D.C. Jamie C. Yesnowitz is a principal and State and Local Tax (SALT) and National Tax Office practice leader. He serves as a technical resource for Grant Thornton’s SALT practice. Mr. Yesnowitz has 15 years of broad-based SALT consulting experience at the national and practice office levels in large public accounting firms. He has extensive knowledge of state corporate income and sales tax legislation and policy; state tax conformity to federal tax provisions; and state corporate income tax apportionment rules. Mr. Yesnowitz also provides support to the firm’s knowledge management and various industry initiatives. He has written numerous articles in national publications.