U.S. Income Advisory Board

BNA's U.S. Income Advisory Board is comprised of esteemed professionals from renown corporations, universities, and government entities. Below is a listing of our current board members.

Leonard Silverstein

Leonard L. Silverstein is the founder of Silverstein and Mullens, which later became part of Buchanan Ingersoll & Rooney PC. He concentrates his practice in estate planning, nonprofit organizations, charitable contributions and representation before the Internal Revenue Service and Treasury Department.

Leonard serves as founder of the highly regarded Tax Management publication series. For the past 50 years, Tax Management has produced and maintained more than 500 portfolios, monthly journals and periodicals, providing tax professionals and advisors with a sophisticated analysis, application and interpretation of the Internal Revenue Code.

Before he founded his own firm with Richard A. Mullens in 1960, Leonard served as an attorney in the Office of Chief Counsel for the Internal Revenue Service and on the legal advisory staff of the Treasury Department. His long history of professional and community service includes roles on the Advisory Group of the House Ways and Means Committee in the late 1950s, as executive director of the "Filer" Commission on Private Philanthropy and Public Needs, as a member of President-elect Nixon's Task Force on Taxes, President Reagan's Committee on the Arts and Humanities and as a member of the IRS Commissioner's (Lawrence Gibbs) Exempt Organizations Advisory Group.

Richard S. Marshall Esq., is a Senior Tax Counsel with the Washington, D.C. office of Buchanan Ingersoll & Rooney PC. Mr. Marshall focuses his practice on corporate and general business tax planning matters at the federal and state levels and represents clients in civil and criminal tax matters before the Internal Revenue Service. Mr. Marshall also serves as the Executive Director of the Bloomberg BNA Tax Advisory Boards, the Deputy Technical Director of the U.S. Income Portfolios and coordinator of the "Washington Items" feature of the Tax Management Memorandum. He is a graduate of Tufts University (B.A.), and the George Washington University (J.D. and LL.M.).

C. Chester Abell, Jr., Ernst & Young LLP.

Reuven S. Avi-Yonah, University of Michigan Law School, (B.A., Hebrew University, 1983; Ph.D., Harvard University, 1986; J.D., Harvard Law School, 1989) is Assistant Professor of Law, Harvard Law School, where he teaches domestic and international taxation. Mr. Avi-Yonah is a member of the New York and Massachusetts Bars and co-chairs the tax policy committee of the New York State Bar Association Tax Section. He participated in preparing the Tax Section's reports on proposed legislation on amortization of intangibles and has published several articles and comments on the leading Supreme Court case in this area, Newark Morning Ledger Co. v. United States, 113 S. Ct. 1670 (1993).

Bruce I. Booken, Esq., Buchanan Ingersoll & Rooney PC.

Ronald S. Borod, Esq., Brown, Rudnick, Freed & Gesmer. B.A., Princeton University (1963) (Magna Cum Laude, Phi Beta Kappa); J.D., Harvard Law School (1966); LL.M. (taxation), New York University (1967); admitted to Bar, Massachusetts and Tennessee; member, Tax and Urban Law, Sections, American Bar Association; member, Massachusetts Bar Association, Boston Bar Association, Tennessee Bar Association, Memphis Bar Association; member, National Association of Bond Lawyers; contributor of articles to New York University and Memphis State University Law Reviews; contributed chapters on “At Risk Limitation on Losses” and “Rehabilitation Expenditures for Historic Structures” inFederal Tax Deductions (Warren, Gorham & Lamont 1983); contributor of articles to Tax Management Real Estate Journal; contributed chapter on “Syndicating REO and Troubled Loan Assets From the Lender's and Buyer's Perspective” to The Workout Game—Managing Nonperforming Real Estate Assets (Executive Enterprises and Land Development Institute 1987); editor of Securitization: Asset-Backed and Mortgage-Backed Securities (Michie 1991, Revised 1994 and 1995); Adjunct Professor of Law, Boston University School of Law; member, Tax Management Advisory Board on U.S. Income.

Robin Chesler, Esq., is a Partner with Baker & McKenzie LLP, based in Palo Alto, CA. She has more than 20 years of experience advising US-based multinational corporations with respect to international tax planning. Ms. Chesler has a B.A. from Harvard University (1986) and received her J.D. from University of California at Berkeley, Boalt Hall (1989). She is a member of the State Bar of California, the American Bar Association (Section on Taxation) and the Harvard Club of Silicon Valley. Ms. Chesler is a frequent speaker and author on international tax topics, including the 555 Tax Management Portfolio entitled “Federal Taxation of Software and E-Commerce” published by Bloomberg BNA.

James T. Chudy, Esq., Pillsbury Winthrop Shaw Pittman LLP. B.S. with Honors, Phi Beta Kappa, University of Wisconsin–Madison (1981); J.D., Harvard Law School (1984); Executive Editor, Harvard Civil Rights-Civil Liberties Law Review; The Association of the Bar of the City of New York (Council on Taxation, Secretary, 1990–1993).

Richard Cohen, Esq., Pillsbury Winthrop Shaw Pittman LLP.

James E. Connor, Esq., PricewaterhouseCoopers LLP. B.A., Cornell University; J.D., University of Pennsylvania Law School; LL.M in Taxation, Georgetown University Law Center; co-leader of Federal Tax Services group of Washington National Tax Services office of PricewaterhouseCoopers LLP; adjunct professor, Georgetown University Law Center (LL.M. program), 1985–1990; formerly of Office of Chief Counsel, Internal Revenue Service, 1977–1985.
 Toby Cozart, Esq., Piedmont Law Partners, B.A., University of North Carolina (1974); J.D., Duke University (1978); M.S. in Philosophy, University of North Carolina (1979); LL.M. in Taxation, New York University School of Law (1981). Law office, Piedmont, California. Previously: Tax Counsel, GATX Capital Corporation, San Francisco, California; Partner, Lillick, McHose & Charles, San Francisco, California; Associate, Morgan, Lewis & Bockius, New York, New York; Staff Counsel, Subcommittee on Oversight, Committee on Ways and Means, U.S. House of Representatives, Washington, D.C. Member of the Bars of the District of Columbia, New York, California, and the United States Tax Court.

Thomas Chrichton, IV, Esq., Vinson & Elkins LLP.

Gerald S. Deutsch, Esq., Colonial Commercial Corp.

Julia B. Fisher, JPMorgan Private Banking.

Alan S. Halperin, Esq., Paul, Weiss, Rifkind, Wharton & Garrison LLP.

D. Kevin Dolan, Esq., Merrill Lynch & Co. B.A., University of Virginia; J.D., University of Michigan; Senior Vice President for Tax Policy, Merrill Lynch & Co.; former partner, Weil, Gotshal & Manges LLP; former Associate Chief Counsel (Technical and International), Internal Revenue Service; former partner, Arthur Young and Co., Washington, DC; former Attorney-Advisor, Office of International Tax Counsel, U.S. Treasury Department.

Jeffrey D. Fink, Esq., Rockefeller & Company, Inc.

Richard L. Fox, Esq., Dilworth Paxson PLLC. B.A., J.D., Temple University (1981, 1986); LL.M. (taxation), New York University School of Law (1990); member, Pennsylvania and New York Bars; Certified Public Accountant, Pennsylvania; member, American Institute of Certified Public Accountants.

Richard A. Freling, Esq., Jones Day.

John A. Galotto, Esq., Deloitte & Touche USA LLP. B.A., Johns Hopkins University (1988); J.D., Columbia Law School (1993); Senior Editor,Columbia Law Review; Trial Attorney, U.S. Department of Justice, Tax Division, Civil Trial and Criminal Enforcement Sections, 1995–2000; Special Assistant U.S. Attorney, District of Columbia, 1999; Law Clerk to U.S. District Court Judge Edward Rafeedie, Central District of California, 1993–1994; co-author, “Right To Counsel: Courts Adhere to Bright-Line Limits,” ABA Criminal Justice Magazine, Summer 2001; co-author, “Sensible Decision on Admissibility of Witness Guilty Pleas Repudiated in Third Circuit, but Dissenters Offer Hope in Other Circuits,” White Collar Crime Reporter, June/July 2000; co-author, “The COSO Report on Internal Control: Implications for Public Companies and Executives,”Insights, August 1993; member, American Bar Association, Section of Taxation, Committee on Court Procedure; member, Bars of the District of Columbia, New York, and Illinois.

Lawrence B. Gibbs, Esq., Miller & Chevalier, Chartered.

R. Arnold Handler, Esq., Citicorp Citibank. B.A., University of Rochester (undergraduate study also at London School of Economics); J.D., Harvard Law School; LL.M (in Taxation), New York University School of Law; Captain, Judge Advocate Generals Corps, U.S. Army; Attorney, Tax Department, Carter, Ledyard & Milburn; Senior Tax Attorney, Mobil Corporation; Senior International Tax Counsel, Citigroup (1990–present).

Richard M. Horwood, Esq., Mr. Horwood is with the law firm of Horwood Marcus & Berk Chtd. He has written extensively in legal journals and other trade publications and has lectured throughout the United States on various business, estate, and tax-related issues. Mr. Horwood is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is associated with numerous professional organizations, including the advisory boards of Tax Management, The Journal of Corporate Taxation,The Journal of Taxation of Investments, Personal Financial Planning, and the Chicago Estate Planning Council. He is a graduate of Colgate University and the University of Pennsylvania Law School. He also holds an M.B.A. degree in financial management from American University and an LL.M. in taxation from George Washington University. Mr. Horwood was formerly with the National Office of the Internal Revenue Service in Washington, DC.

David I. Kempler, Esq., Buchanan Ingersoll & Rooney PC. Mr. Kempler focuses his practice on corporate tax, business planning, and not-for-profit (especially in the health care area) tax matters. He advises clients on a broad range of tax issues involving mergers and acquisitions, closely-held entities, joint ventures and planning for health care entities. Prior to joining the firm, Mr. Kempler was a partner at a Washington, DC, law firm. In addition, he served as associate professor of law at George Washington University National Law Center and visiting professor of law at Columbus School of Law, Catholic University of America. He also served as an attorney in the Reorganization Rulings Branch of the Internal Revenue Service.

Michael J. Kliegman, Esq., PricewaterhouseCoopers LLP. A.B., University of Pennsylvania; J.D., Boston University School of Law; LL.M. (taxation), Georgetown University Law Center; member: American Bar Association, Tax Section (Corporate Tax Committee; Task Force on Acquisitions Involving S Corporations), and New York State Bar Association, Tax Section (Committee on Reorganizations); formerly, Internal Revenue Service, Office of Chief Counsel, Reorganization Branch (1981–85), Group Chief (1984–85).

Michael B. Lang, Professor of Law, Chapman University. Professor Michael B. Lang was the founding Director of Chapman University School of Law's Tax LL.M. Program. A graduate of Harvard and the University of Pennsylvania Law School, where he was elected to the Order of the Coif, he is a member of the Pennsylvania and Illinois Bars and practiced in Chicago and Philadelphia. He has taught at nine law schools, at both the J.D. and LL.M. level, including Utah, Washington University (St. Louis), Loyola (Los Angeles), Miami and San Diego. His extensive work with the ABA Section of Taxation has included chairing its Committees on Teaching Taxation and Standards of Tax Practice. He has also been an active member of the Section's Task Force on Patented Tax Strategies and is an elected Fellow of the American College of Tax Counsel. Professor Lang's publications range from articles in leading tax periodicals, such as The Tax Lawyer, Tax Law Review, Florida Tax Review and Tax Notes, and law reviews to a treatise on Federal Tax Elections (with Colleen Khoury) and two decades of compiling the Index to Federal Tax Articles (with Isa Lang). He is a co-author of a textbook, Federal Tax Accounting, for graduate tax students, which was published in 2006, and a textbook, The Regulation of Tax Practice, to be published in 2010.

Howard J. Levine, Esq., Roberts & Holland LLP. B.A., Hunter College (1969); J.D., State University of New York at Buffalo (cum laude, 1972); LL.M. (Taxation), Georgetown University Law Center (1976); attorney and assistant branch chief, Office of Chief Counsel, Internal Revenue Service (1972–1976); adjunct lecturer in Real Estate Taxation, American University Law School (1980–1982); adjunct professor, The George Washington University Law School and Georgetown University Law Center LL.M. Tax Programs (1982–1993); contributing editor, The Journal of Real Estate Taxation; Tax Management Distinguished Author (2000); member, Advisory Board, Tax Management International Journal; member, Advisory Board, CCH Journal of Taxation of Global Transactions; author, 936 T.M., U.S. Income Tax Treaties—The Limitation on Benefits Article; partner, Roberts & Holland LLP, Washington, DC, and New York, NY; member, American Bar Association (Chairman, Committee on Sales, Exchanges and Basis, and Subcommittee Chairman, Like Kind Exchanges, Tax Section 1990–1994), New York Bar, District of Columbia Bar, and International Fiscal Association.

Lorin D. Luchs, CPA., BDO Seidman, CPAs. B.B.A., George Washington University, 1968; J.D., George Washington University, 1971; LLM, Georgetown University, 1976; CPA. 1981; Retired National Tax Services Partner, BDO Seidman, LLP, Greater Washington, DC, 2009; former instructor on corporate tax and tax accounting; author and editor, The Tax Adviser; Tax Consultant.

James E. Maule, Villanova University School of Law. B.S., University of Pennsylvania (1973); J.D., Villanova University (1976); LL.M. (Taxation), George Washington University (1979); lecturer, Villanova University Graduate Tax Program and Tax Forum CLE Programs; lecturer, Philadelphia Bar Association Tax Section; member, Advisory Board on U.S. Income, Tax Management Inc.; former attorney-advisor, United States Tax Court, Judge Herbert L. Chabot; former attorney-advisor, Chief Counsel to the Internal Revenue Service; former Editorial Advisory Board member and Columnist, Journal of Limited Liability Companies; former lecturer, ALI-ABA; former lecturer, Tax Management Inc. & Continuing Legal Education Satellite Network; former lecturer, Pennsylvania Bar Institute; former lecturer, Georgetown University Law Center Institute on State and Local Taxation; former lecturer, The Dickinson School of Law CLE Programs; member, American Bar Association, Section of Taxation, Committee on S Corporations (Consultant and former Chair, Subcommittee on Subchapter S and State Law; former Chair, Subcommittee on Comparison of Partnerships and S Corporations); member, American Bar Association, Section of Taxation, Committee on Teaching Taxation (Chair, Subcommittee on Manuscripts and Unpublished Teaching Materials; member, Subcommittee on Important Developments); member, American Bar Association, Section of Taxation, Tax Practice Management Committee; member, American Bar Association, Section of Taxation, Formation of Tax Policy Committee; member, American Bar Association, Section of Taxation, Committee on Tax Structure and Simplification; former Chair, American Bar Association, Section of Taxation, Phaseout Tax Elimination Project; former member, American Bar Association, Section of Taxation, Task Force on Pass-Through Entities; former member, American Bar Association, Section of Taxation, Task Force on Legislative Recommendation No. 86-1; former member, Philadelphia Bar Association Tax Section; author and owner, TaxJEM Inc., publisher of computer assisted legal instruction programs; owner, JEMBook Publishing company, publisher of law and genealogy books; author of numerous books, monographs, and book chapters; contributor to various tax periodicals.

Timothy J. McCormally, Esq., Tax Executives Institute, Inc.

James E. Merritt, Esq., Morrison & Foerster LLP.

Paul W. Oosterhuis, Esq., Skadden, Arps, Slate, Meagher & Flom. B.A., Brown University (1969); J.D., Harvard University (1973); member, Tax Management U.S. Income Advisory Board; member, International Fiscal Association; member, Special Committee on International Tax Policy, U.S. Chamber of Commerce; member, American Bar Association, Section on Taxation, Committee on Foreign Activities of U.S. Taxpayers; Adjunct Professor, Georgetown University Law Center (1977–1983); Legislation Attorney (1973–1977) and Legislation Counsel (1977–1978), Joint Committee on Taxation, U.S. Congress; member, District of Columbia Bar Association.

Carolyn M. Osteen, Esq., of Ropes & Gray, Boston; Wellesley College; Duke University Law School (LL.B., 1966) (LL.M., 1970).

Larry E. Phillips, Esq., Buchanan Ingersoll & Rooney PC. A.B., Hamilton College (1964); J.D., University of Michigan School of Law (1967); admitted to practice in Pennsylvania and Florida; Fellow, American College of Tax Counsel; member, Advisory Board (U.S. Income), Tax Management Inc.; member, Advisory Board, Corporate Tax and Planning Review; member, The Florida Bar and American Bar Association, Section of Taxation, Committee on Corporate Tax; member, Pennsylvania Bar Association.

Howard Pianko, Esq., Epstein Becker & Green, P.C.

Martin D. Pollack, Esq., Weil, Gotshal & Manges, LLP.

Harsha Reddy, Pillsbury Winthrop Shaw Pittman LLP

Caroline Rule, Partner, Kostelanetz & Fink, LLP. Ms. Rule has extensive experience in representing clients who are facing investigation or prosecution for alleged tax fraud, bank fraud, health care fraud, money-laundering, and other white collar crimes.  Ms. Rule has successfully represented clients in sensitive Internal Revenue Service audits, "tax shelter" matters, criminal charges for failure to file tax returns, and failure to report offshore assets. She is also experienced in complex commercial litigation, and appellate practice. Her diverse base has included an NBA referee, the executor of a multimillion-dollar estate and the owner of a medical laboratory. After graduating with honors from the University of Cape Town in 1981, Ms. Rule earned her M.F.A. with honors from the San Francisco Art Institute in 1984. She graduated from Yale Law School, where she served as the senior editor of the Yale Law Journal. Ms. Rule belongs to the New York Council of Defense Lawyers and the American Bar Association's Section of Taxation Committee on Civil and Criminal Tax Penalties. She also serves on the New York City Bar Association's Criminal Advocacy Committee and the Federal Bar Council's Committee on Sentencing Reform and Alternatives to Incarceration. In addition, she is a master of the Federal Bar Council American Inn of Court, and serves on the Bloomberg BNA U.S. Income Advisory Board. Ms. Rule clerked for Chief Judge John J. Gibbons of the U.S. Court of Appeals for the 3rd Circuit. She spent two years with the Office of the Appellate Defender representing indigent defendants before entering private practice. She is admitted to practice in New York, and before the U.S. District Courts for the Southern and Eastern Districts of New York, the U.S. Tax Court, the U.S. Courts of Appeals for the 2nd, 3rd, 4th, Circuitsm and the U.S. Supreme Court.

Michael H. Salama, Esq., Vice President, Tax Administration and Controversies, The Walt Disney Company, Burbank, CA. Michael H. Salama, B.S. (Mathematics), Vassar College (Ford Foundation Scholar); J.D. (with honors), George Washington University Law School, Masters in Business Administration (Concentration in Management Science and Finance), University of Cambridge, Judge Business School. Vice President Tax Administration & Senior Tax Counsel for The Walt Disney Company. Previous positions include: senior manager, the Washington National Tax Services group, PricewaterhouseCoopers LLP; senior trial attorney, Office of Chief Counsel, IRS Active member of the American Bar Association’s Tax Accounting Committee. Professional organization activities include: Chair, Los Angeles County Bar Association’s Entertainment Tax Committee; member, IRS Commissioner’s Advisory Council; member, Georgetown University State & Local Tax Institute Advisory Board; member, UCLA Tax Controversy Institute Planning Committee, Member Pembroke College, Cambridge University.

John W. Schmehl, Esq., Dilworth Paxson PLLC. B.A., Muhlenberg College (cum laude, 1975); J.D., Dickinson School of Law (cum laude, 1978); Editor, Dickinson Law Review; LL.M. (taxation), Temple University School of Law (1982); former Trial Attorney, Office of Chief Counsel, Internal Revenue Service; author and lecturer on various tax topics concerning corporate tax and tax procedure.

Bernard (Bob) M. Shapiro, Esq., PricewaterhouseCoopers LLP.

Mark J. Silverman, Esq., Steptoe & Johnson, LLP.

Philip H. Spector, Esq., King & Spaulding.

Lisa M. Starczewski, Esq., Smith College, B.A. (magna cum laude, 1985); Villanova University School of Law, J.D. (summa cum laude, 1988); Editor-in-Chief, Villanova Law Review (1987–88); member of adjunct faculty, Villanova University School of Law; former associate, Morgan, Lewis & Bockius; Schnader, Harrison, Segal & Lewis; author, 714 T.M., Partnerships—Allocation of Liabilities; Basis Rules; 550 T.M., At-Risk Rules; 565 T.M., Installment Sales; 621 T.M., IRS National Office Procedures—Rulings, Closing Agreements; co-author, 517 T.M., Scholarships and Educational Expenses; 5100 T.M., Revenue Recognition: Fundamental Principles (Accounting Series); 5101 T.M., Revenue Recognition: Product Sales and Services (Accounting Series); 5114 T.M., Accounting for Leases: Fundamental Principles (Accounting Series); 5117 T.M., Leases: Lessee Perspective (Accounting Series); 5118 T.M., Leases: Lessee Perspective—Selected Topics (Accounting Series); author of several chapters in the Tax Practice Series and contributor to various tax publications; recipient of Distinguished Author award; member, Tax Management U.S. Income Advisory Board.

Samuel P. Starr, CPA, Esq., PricewaterhouseCoopers LLP. B.S., Pennsylvania State University; J.D., University of Virginia; LL.M. in Taxation, Georgetown University Law Center; former member, AICPA, Partnership Tax Committee; former Chair, AICPA S Corporation Committee; former co-chair, ABA Tax Section Task Force on Taxable and Tax-Free Acquisitions Involving S Corporations; Adjunct Professor, Georgetown University Law Center; member, Board of Advisors, Journal of Business Entities; Department Editor, Journal of Taxation; speaker and lecturer, various tax institutes; author, Tax Management Portfolios 730-2nd and 731; member, State Bars of Pennsylvania and District of Columbia.

Alan J. Tarr, Esq., Loeb & Loeb LLP. B.S., Brown University (1975); J.D., Vanderbilt University School of Law (1979); M.B.A., Vanderbilt University Graduate School of Management (1979); LL.M. (Taxation), New York University School of Law (1982); member, New York Bar, New York State Bar Association (Tax Section; Executive Committee (1995–2004); former co-chair, various committees; American Bar Association [(Tax Section; Vice-Chair, Real Property, Probate and Trusts Committee on Federal Taxation of Real Property (2004– )]; and New York City Bar Association [Tax Section; Committee on Taxation of Business Entities (2007– )]; member, Tax Management Advisory Board; author, “Estimated Tax,” “Formation of a Corporation,” “Capitalization of a Corporation,” “Multiple Corporations,” and “Stapled Entities” for Tax Practice Series; co-author, 59 T.M., Corporate Liquidations: Planning and 634 T.M., Civil Tax Penalties; contributor, various journals.

Pierre-Sebastian Thill, Esq., Bureau Francis Lefebvre-New York.

Alfred D. Youngwood, Esq., Paul, Weiss, Rifkind, Whatron & Garrison.