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; LL.M., New York University School of Law (1965); J.D., University of Virginia School of Law (1961); B.A., Dartmouth College (1958). Paul Frankel is senior counsel in the Morrison & Foerster's Tax Department and State + Local Tax Group. He 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, Maryland, Massachusetts, Minnesota, New Mexico, and North Carolina. At lower levels he has won dozens of cases, including public record victories with important issues. He has continually fought for due process for industry, particularly for the replacement of internal hearing officer systems with independent, prepayment state tax court. Mr. Frankel is routinely recommended by Chambers USA in Tax Controversy, and has been described by clients as “very sharp; definitely one of the top state and local tax attorneys.” He is also named as a leading lawyer by Legal 500 US 2013, and recommended by Best Lawyers In America 2014, Euromoney’s Expert Guides and Super Lawyers 2009.
Arthur Rosen, Chairman, McDermott Will & Emery, New York, NY
Arthur 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, CO
Thomas 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. Russell W. Banigan is a Director in the Multistate Tax Services Group of Deloitte Tax 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. Russell is currently a member of the New York State Business Council Tax Committee and has served on the State and Local Tax Committee of the American Institute of Certified Public Accountants, and previously served on the State and Local Tax Committee of the Wall Street Tax Association, the New York State Society of CPAs and various other New York State/Industry tax committees.
James F. Buresh, J.D., University of Denver College of Law (1969); B.S.B.A., University of Denver (1966); Retired Partner, Deloitte Tax LLP. A retired partner with Deloitte Tax LLP, James Buresh has over 35 years in State and Local Taxation. While at Deloitte, James was the National Partner in charge of Deloitte’s Sales & Use tax practice.James started his career as a Tax Attorney with Sears, Roebuck and Co. and wound up as Director of Corporate Tax. He was also a Partner at Arthur Andersen LLP where he was the Western Region SALT practice leader. Based in Los Angeles, James also spent time consulting with various other firms. James was a member of the NYU State Tax Advisory Board for thirty years and chaired three conferences; a member of the Florida Bar State and Local Tax Conference Advisory Committee; Chair of COST from 1984-1988; Chair of TEI State and Local Tax Committee; Chair of the Civic Federation of Chicago-1991-1993. James has been the recipient of numerous awards, including: NYU State Tax Award in 2007; Latcham Award from BNA; COST - Paul Frankel Award for outstanding service to the state tax profession in 2011.
Bobby L. Burgner, J.D., Georgetown University Law Center (1988); University of West Florida; Senior Tax Counsel, Global Indirect Tax Leader, GE Corporate Tax. Bobby L. Burgner is Senior Tax Counsel and Global Indirect Tax Leader for General Electric Company in Atlanta, Georgia. Prior to joining GE, he was a partner and Southeast Region Director of State and Local Services with Arthur Andersen & Co. in Atlanta, Georgia. 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 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. In 1995, he joined General Electric Company as Tax Counsel and Director of State and Local Taxes.
David E. Cowling, Jones Day; LL.M., New York University (1977); J.D., The University of Texas at Austin (1976); B.A., Texas Tech University (1973) with honors. David 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. David has pending a petition for certiorari at the United States Supreme Court for a Kansas property tax dispute and earlier this year petitioned the court in an Alaska unitary income tax case. He is integrally involved in Delaware qui tam cases involving companies using gift cards and in several dozen pending audits and cases involving online travel companies. Recent tax controversy defense work includes the successful defense of an unusually large sales tax assessment of one of the country's largest e-commerce companies, defense of a substantial West Coast unitary assessment, and successful appeal of a very large municipal use tax assessment. David represents diverse e.commerce, financial services, energy, manufacturing, marketing, wholesaling, distribution, retailing, and services industry taxpayers.
Roy E. Crawford, III, McDermott Will & Emery LLP, Palo Alto, CA; LL.B., Stanford Law School (1963)
B.S., University of Pennsylvania (1960). Roy E. Crawford is counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm's Silicon Valley office. He focuses his practice on corporate franchise and income taxation, personal income taxation, and sales and use taxation. Prior to joining McDermott, Roy was special counsel in the tax practice group at a prominent international law firm. Roy represents taxpayers in disputes and tax planning in many jurisdictions, with an emphasis in states that have adopted the Uniform Division of Income for Tax Purposes Act. Roy was counsel in Crocker Equipment Leasing v. Oregon Dep’t of Rev., in which the Oregon Tax Court and Oregon Supreme Court upheld the right of a taxpayer to modify the statutory apportionment formula to include intangible personal property in the property factor. He was state tax and constitutional law counsel in Alabama v. Credit Card Companies, where tax jurisdiction asserted over out-of-state banks that had neither property nor employees in the state was denied on the basis that the Alabama Legislature had not imposed a tax on out-of-state banks.
John J. Cronin, CPA, CGMA, (Retired), Deloitte Tax LLP; B.B.A., Iona College. John J. Cronin is a retired Tax Partner of Deloitte Tax, LLP. He is a member of the Bloomberg BNA State Tax Advisory Board. Prior to his retirement, he was the Partner in Charge of the firm's Multistate Tax Practice. He served as the Chairman of the Commerce Clearing House State Tax Advisory Board, and as a member of the advisory boards of the New York University State and Local Tax Institute, and the University of Wisconsin, Milwaukee Deloitte & Touche Center for Multistate Taxation. Mr. Cronin is also the 2003 recipient of the New York University distinguished service award, and the 2006 Frank C. Latcham award by BNA Tax & Accounting.
Harley T. Duncan, KPMG. M.P.A., University of Texas (1978; B.A., Political Science, South Dakota State University (1972). Harley Duncan is Tax Managing Director, State and Local Tax, at KPMG LLP. His primary responsibilities at KPMG include working to establish and improve business relationships with state taxing authorities, assisting clients in working with state tax agencies, and keeping clients and firm members abreast of current developments. In addition, Harley works with the firm’s State Tax Resource Network to strengthen business relationships with state tax agencies. Prior to joining KPMG in July 2008, Harley spent the previous 20 years as executive director of the Federation of Tax Administrators, the association representing the principal state revenue collection agencies in each of the 50 states, Washington, DC, and New York City. He also served five years as secretary of the Kansas Department of Revenue. Prior to that, Harley was the assistant director of the Kansas Division of the Budget. He has held positions with the South Dakota state government, the Advisory Commission on Intergovernmental Relations, and the National Governors’ Association. Harley received New York University’s Outstanding Achievement in State and Local Taxation Award in December 2006 and was awarded the IRS Commissioner’s Award in June 2008. He was cited as “The Most Influential Person on the Planet in State and Local Tax” by State Tax Notes in 2008.
Bruce P. Ely, Bradley Arant Rose & White LLP; LL.M., Taxation, New York University School of Law (1981); J.D., University of Alabama School of Law (1980); B.S., University of Alabama (1997) cum laude. Bruce P. Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP. He is the co-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. Bruce serves as state and local tax adviser to the 6,000 member Alabama Society of CPAs and to the American Institute of CPAs (AICPA). He is a state tax editor for the Business Entities Journal and a contributing editor to State Tax Notes, the Council On State Taxation (COST) Practitioner’s Connection, and the BNA Multistate Tax Report. Bruce 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. He was the first recipient of NYU’s Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation (December 2013).
Craig B. Fields, Morrison & Foerster LLP; LL.M., New York University School of Law (1991); J.D., Duke University School of Law (1989); B.A., Queens College (1986). Craig 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. Honored as “Tax Lawyer of the Year” in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and industry-leading companies. His comprehensive practice includes state and local tax planning, compliance, legislation and policy, and litigation and controversy matters involving income, franchise, sales and use and property taxes. Jeff’s clients span a variety of industries, including e-commerce, energy, technology and telecommunications. A recognized thought leader on state and local tax issues, Jeff works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process and commerce clauses of the United States Constitution. Jeff is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions.
Lynn Gandhi, Honigman Miller Schwartz & Cohn LLP, Lansing, MI. Wayne State University Law School, J.D; New York University School of Law, LL.M. Taxation. As the leader of Honigman’s SALT practice, Lynn has significant experience advising clients nationwide on multistate tax issues, assisting with audits and litigating state tax cases. Her practice includes unclaimed property and escheat audits and voluntary disclosures, due diligence support, risk review, and incentive assistance. She is well-versed in City of Detroit tax matters, as well as other Michigan cities.
Gale Garriott, Executive Director, Federation of Tax Administrators; LL.M., Taxation, University of Florida; J.D., Valaparaiso University. Gale Garriott is Executive Director of the Federation of Tax Administrators. Prior to being named Executive Director in 2011, Mr. Garriott was the Director of the Arizona Department of Revenue, a position which he held since 2005. He was also Deputy Director of the same organization from 2003-2005. He has also 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. Mr. Garriott has served on the FTA Board of Trustees since 2006.
Richard W. Genetelli, The Genetelli Consulting Group; M.B.A., Pace University. Richard W. Genetelli is the founder of the state and local tax consulting firm The Genetelli Consulting Group. Richard was previously with Coopers & Lybrand (now PwC) for twenty years, having been a partner for ten of those years. Richard was at the forefront of the state and local tax practice at Coopers & Lybrand, having served as the national and regional leader, before leaving to form Genetelli in 1991. Richard is a member of both the New York State Society and American Institute of Certified Public Accountants. Richard is also a member of the New York Chamber of Commerce, Wall Street Tax Association, and Interstate Tax and State and Local Tax Committees of the New York State Society of Certified Public Accountants. In addition, Richard is on the Advisory Boards of New York University, Bloomberg BNA Tax Management Inc. Multistate Tax Portfolio Series, Multistate Tax Analyst and the Journal of State Taxation.
Donald M. Griswold, Crowell & Moring; J.D. Boston University School of Law (1983); B.A., Economics, University of Chicago (1979) honors. Don Griswold is a Tax Group partner in Crowell & Moring's Washington, D.C. office. He serves as a trusted counselor to corporate tax executives regarding state and local tax issues. Don's record of success litigating and settling tough tax controversies includes obtaining tens of millions of dollars in state tax refunds based on novel legal and constitutional issues and achieving even larger reductions of tax assessments. He represents Fortune 500 companies before administrative agencies, state and federal courts, and legislative bodies around the country – but achieves most of his greatest successes for clients in confidential negotiated settlements far away from the media spotlight. His advice is particularly valued by clients seeking to reevaluate and improve the quality and viability of their forward-looking state tax planning.
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; J.D., University of Chicago (1970); A.B., Harvard University (1967). Walter Hellerstein joined the Georgia Law faculty in 1978 and was named the Francis Shackelford Distinguished Professor in Taxation Law during 1999 and a UGA Distinguished Research Professor in 2011. He teaches in the areas of state and local taxation, international taxation and federal income taxation. Widely regarded as the nation's leading academic authority on state and local taxation, Hellerstein has devoted most of his professional life to the study and practice of state and local taxation. He is co-author, with his late father and John Swain, of the leading treatise on state taxation, State Taxation vols. I & II 3d ed. (Thomson Reuters 2015 rev.) (with tri-annual updates), and of the leading casebook on state and local taxation, State and Local Taxation, 10th ed. (West, 2014) (with Stark, Swain & Youngman). He is also co-author with Arthur Cockfield et al. of Taxing Global Digital Commerce (Kluwer Law International, 2013). In addition, he has written numerous law review articles on state taxation that have appeared in the Cornell Law Review, the Michigan Law Review, the Minnesota Law Review, The University of Chicago Law Review, the Virginia Law Review, The Supreme Court Review, Tax Lawyer, the Journal of Taxation, the National Tax Journal, the Tax Law Review, Tax Notes, State Tax Notes and other journals. Hellerstein's work is regularly cited by the U.S. Supreme Court and by state courts throughout the nation.
Kendall L. Houghton, Alston + Bird LLP; LL.M., Emory University (1994); J.D., New York University (1989); J.D., Harvard College (1986) magna cum laude. Ms. Houghton is a nationally recognized expert whose practice focuses on state and local tax planning, tax controversies and unclaimed property/escheat matters. She leads the Alston & Bird SALT practice. She previously served as general counsel to the Council On State Taxation (COST), where she filed U.S. Supreme Court briefs in cases impacting state taxation of multistate commerce and led a tax policy initiative addressing taxation of Internet transactions. Ms. Houghton has represented clients on a multi-jurisdictional basis with respect to significant tax disputes; negotiated favorable settlements with state and local jurisdictions; developed and advocated state tax policy and legislative positions that benefited client interests; and collaborated with clients to design transactional and organizational structures that have optimized direct and indirect tax burdens. Ms. Houghton also advises clients with respect to unclaimed property/escheat compliance, voluntary disclosure initiatives, planning opportunities, single- and multi-state audit defense, and litigation of state unclaimed property assessments.
Joe Huddleston, Ernst & Young, Washington, DC; LL.D., University of South Carolina (2009); J.D., Nashville School of Law (1982); B.A. Political Science, University of South Carolina (1971). Joe is an Executive Director at Ernst & Young's National Indirect Tax group. Prior to this role, he was Executive Director of the Multistate Tax Commission, and served as commissioner of the Tennessee Department of Revenue (1987-1995); president of both the Federation of Tax Administrators and the Southeast Association of Tax Administrators; chief financial officer for the Metropolitan Government of Nashville and Davidson County; and an Internal Revenue Service revenue officer. In private practice, Joe has worked at the District Attorney General's office in Cookeville, TN (1984-1987); as a partner with Grant Thornton (1998-2004); and as Vice President for Tax Solutions at Liquid Engines. Mr. Huddleston serves on numerous state tax related boards, is a founding trustee of the Paul Hartman Tax Forum at Vanderbilt University Law School, and is a member of the Tennessee and American Bar Associations.
Hollis L. Hyans, Morrison & Foerster; J.D., New York University School of Law (1980); B.A., Brooklyn College (1973). A Partner with Morrison Foerster, Hollis Hyans focuses on state and local tax litigation and planning. She has extensive experience in general commercial litigation and has handled a wide range of state and local tax controversies, litigating or resolving state tax disputes across the nation, in courts and in administrative tribunals in more than 40 states and localities. She advises clients on matters arising in all of the states and localities, at all stages from the earliest responses to initial audit inquiries, dealing with audit disputes, filing administrative protests, and handling them from beginning to end. She is familiar with and has handled disputes in courts in nearly every state, dealing with discovery issues, witness preparation, depositions, pre-trial proceedings, trials, and appeals. She has experience in just about every area of state and local tax, including corporate income and franchise taxes, sales and use taxes, personal income tax, utility taxes, state unemployment taxes, and unclaimed property. She also advises on the state and local tax ramifications of various business transactions, and on tactics for reducing state tax problems before they become large and expensive.
Brian J. Kirkell, RSM US LLP; J.D., The George Washington University Law School (2001); B.A., History, English, Classical Studies, University of Rochester (1998). As RSM's Washington National Tax State & Local Tax (SALT) leader, Brian serves as a technical resource for the firm’s national practice across all state and local tax service lines. He tracks significant state case law and legislative and administrative activities daily, and coordinates the firm’s response to law changes. Brian frequently contributes articles of tax significance for internal newsletters and external publications such as the SALT Matters column in State Tax Notes, and is a member of the BBNA State Tax Advisory Board. Brian regularly speaks on state and local tax issues before industry groups and at local, regional and national conferences, including the Hartman SALT Forum, SEATA, the ABA-IPT Advanced Income Tax Seminar, the NYU Institute on State and Local Taxation, IPT SALT symposiums, and COST events. Brian provides tax services to clients across the U.S., including advice on sales and use, credits and incentives, income and franchise, and property tax issues. He is sought after by clients across the firm for his advanced knowledge in state and local taxes.
Douglas L. Lindholm, Council On State Taxation; J.D., American University's Washington College of Law; B.A., Accounting, Lynchburg College. Douglas L. Lindholm, Esq. is President and Executive Director of the Council On State Taxation (COST). COST, with a membership of nearly 600 multistate corporations, is 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 for the General Electric Company in Washington, DC. Mr. Lindholm also served for three years as Legislative Director for COST, successfully directing COST’s legislative advocacy function, including development and management of member coalitions active on issues in numerous states.
Stephanie Lipinski Galland, Williams Mullen; J.D., College of William & Mary School of Law (1989); B.A., Christopher Newport University. A Partner with Williams Mullen, Stephanie Lipinski Galland has extensive legal experience in state and local taxation with an emphasis on representation before state and local taxing authorities in income, franchise, sales, use and unclaimed property controversies. She has represented clients in developing, implementing and defending tax positions in state audits. Her experience in a Fortune 500 company, as a tax partner in a national law firm and in the Virginia Department of Taxation provides her with valuable skills in all areas of taxation. state and local income tax, sales and property tax issues with a concentration on matters regarding tax and business planning, mergers and acquisitions (including due diligence issues), administrative appeals and negotiated settlements, tax incentive negotiations and maintenance, audits, unclaimed property issues including audits and voluntary disclosures, tax audits and multistate voluntary disclosures. She possesses broad experience in corporate governance, including interaction with operations and supply chain functions. This experience includes structuring domestic and international transactions, negotiating contract terms with third party vendors, negotiating with governments on the national, state/provincial and local levels for economic development projects and finance and tax accommodations.
Lloyd J. Looram, The Looram Consulting Group Inc.; BBA, Accounting, Manhattan College (1968). Lloyd Looram, CPA is the President of The Looram Consulting Group, Inc., a boutique tax consulting firm with more than 45 years of experience specializing in resolving complex state and local tax controversies across multiple industries and jurisdictions on a broad array of multi-state tax matters. Clients of the firm primarily include multinational companies from the Global 1,000 corporate business community. Prior to founding LCG, Mr. Looram was a Regional Partner at Arthur Andersen for more than nine years where he was responsible for the Northeast SALT Practice. He was the Firm's first full time State and Local Tax specialty Partner responsible for the formation and development of the Firm's national state and local tax consulting practice. From 1979-1983, Mr. Looram was a Senior Manager – State and Local Taxes with Coopers + Lybrand. He also served as a Manager of State and Local Taxes for six years with Gulf & Western Industries Inc. Mr. Looram is the recipient of the New York University "Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation". An acknowledgement by his peers and NYU of his knowledge, experience and accomplishments in the field of multi-state taxation. He is also a founding member of the Board of Directors of The Masters Basketball Association, Inc.
Fred O. Marcus, Horwood, Marcus & Berk, Chtd.; J.D., DePaul University's College of Law, B.S., Accounting, University of Illinois at Chicago. Fred O. 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. Fred has served as a faculty member for programs sponsored by the Tax Executive Institute, the Committee On State Taxation, 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; B.S., University of Illinois–Champaign (1979); J.D., Chicago Kent College of Law (1982); L.LM, DePaul University (1991). Bryan Mayster serves as State and Local Tax Managing Director at PricewaterhouseCoopers where he has more than 27 years of experience consulting with clients. His focus is on monitoring significant legislative, judicial and administrative state and local tax developments. Bryan assists clients so they are in a better position to monitor changes from an uncertain tax position perspective.
Mark L. Nachbar, Ryan Inc.; J.D., University of Illinois, College of Law (1982); B.S.M., Tulane University. Mark Nachbar serves as a Principal in Ryan Inc. Mr. Nachbar has been Managing Director of the State and Local Tax Group at American Express Tax and Business Services Inc. since April 2005. 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. Mr. Nachbar has served companies in a wide range of industries, including manufacturing, retailing, distribution, financial services, telecommunications, transportation and media. He serves as Member of State Tax Advisory Board at Tax Management, Inc.
Walter Nagel, Gannett; LL.M., Georgetown University Law Center; J.D., Rutgers University; M.B.A., Rutgers University; B.A., Rutgers University. Walter Nagel is Vice President and Chief Tax Officer for Gannett in McLean, Virginia. Previously, Mr. Nagel was in private practice representing well known clients on tax and business matters, including multi-million dollar controversies. He was a partner with Crowell & Moring LLP and Reed Smith LLP. He served as of counsel with Sullivan & Worcester LLP. Mr. Nagel is an adjunct professor at the Georgetown University Law Center. He is a past Chair of the American Bar Association State & Local Tax Committee, a former member of the District of Columbia Tax Revision Commission and on governors' task forces in New York and Virginia. He also served as counsel to the United States Advisory Commission on Electronic Commerce.
Richard D. Pomp, University of Connecticut School of Law; J.D., Harvard Law School (1972) magna cum laude; B.S., University of Michigan (1967) summa cum laude. Professor Richard D. Pomp is a summa cum laude graduate of the University of Michigan and a magna cum laude graduate of Harvard Law School. He has taught at Harvard, New York University, Columbia, University of Texas, and Boston College. He has been a Distinguished Professor in Residence at the Chulalongkorn Law School, Bangkok, Thailand, and a Visiting Scholar at the University of Tokyo Law School and at Harvard Law School. Professor Pomp has served as an expert witness in various courts throughout the country and as counsel and a litigation consultant to law firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities in U.S. Supreme Court litigation. Professor Pomp has served as a consultant to cities, states, the Multistate Tax Commission, the Navajo Nation, the U.S. Congress, the U.S. Treasury, the Department of Justice, the Internal Revenue Service, the United Nations, the International Monetary Fund, the World Bank, and foreign countries, including the People's Republic of China, the Republic of China, Indonesia, Gambia, Zambia, Mexico, the Philippines, Pakistan, India, and Vietnam.
Douglas A. Richards, Level 3 Communications, Broomfield, CO
Scott D. Smith, BDO, USA, LLP, Nashville, TN, DC
Scott Smith is BDO's National Technical Practice Leader - State & Local Tax. He was previously a partner with the firms Baker, Donelson, Bearman, Caldwell & Berkowitz, PC, 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, Frost Brown Todd LLC, Louisville, KY.
Mark is a Partner of the Firm and tax attorney resident in the Louisville office of the law firm of Frost Brown Todd LLC, where he leads the Firm’s Tax Teams. Now in his 27th year of private practice on a national scale, Mark's comprehensive practice focuses on controversy, litigation and planning relating to tax matters, primarily state and local tax matters and incentives. He has been involved as counsel in well over a thousand controversies and disputes regarding countless tax issues before the administrative and judicial systems of numerous jurisdictions, and assisted in hundreds of transactions and planning situations providing strategic advice. Mark is a Fellow in the American College of Tax Counsel, one of only four from the Commonwealth of Kentucky and also is a recognized “Super Lawyer” in Kentucky. Mark has also been recognized as one of the Best Lawyers in America for twenty years in Tax Law and in Litigation & Controversy – Tax and was recognized by State Tax Notes as one of its “Persons of the Year” in 2013. He serves on several American Bar Association, Section of Taxation committees and projects, currently serving as Vice-Chair of the Committee on State and Local Tax. He also serves on several advisory boards, including those for the Paul J. Hartman Memorial State and Local Tax Forum at Vanderbilt University, the Deloitte Center for Multistate Taxation at the University of Wisconsin-Milwaukee, the Bloomberg BNA Multistate Tax Advisory Council. Mr. Sommer has written extensively in the area of state and local taxation. His articles have appeared in numerous publications. Mr. Sommer is a frequent speaker and lecturer on state and local tax matters at conferences, forums and groups such as IPT, Hartman SALT Forum, Deloitte & Touche Multi-State Tax Institute, Kentucky Society of CPAs, COST, Tax Executives Institute, Georgetown’s Advanced State and Local Tax Conference, Ohio Tax Conference, Kentucky Bar Association (past Tax Section Chair), Louisville Bar Association (past Tax Section Chair), and the American Bar Association. Mr. Sommer previously served as Chair of the SEATA Industry Council and also as a Director and Vice-Chairman of the Kentucky Lottery Corporation. Mr. Sommer obtained his JD from the University of Cincinnati College of Law and his BSBA from Xavier University.
L. Stanley, Honigman
Miller Schwartz and Cohn LLP, Lansing,
Daniel L. Stanley is a partner at Honigman Miller Schwartz and Cohn LLP. Mr. Stanley's practice concentrates on the Michigan Corporate Income Tax (CIT), Michigan Business Tax (MBT), Single Business Tax (SBT), sales tax, use tax, and property taxes. He is a lecturer for various tax organizations and tax conferences. Mr. Stanley received a B.S. from San Diego State University, an M.S. from Stanford University, and a J.D. from the University of Michigan Law School.
Philip M. Tatarowicz, Morrison & Foerster LLP, Washington, DC
Philip 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.
Marilyn A. Wethekam, Horwood Marcus & Berk Chatered. Marylin Wethekam is a partner at Horwood Marcus & Berk Chartered and co-chairs the firm's multistate SALT practice. She devotes her practice to state and local taxes on a nationwide basis for multistate and multinational corporations. Ms. Wethekam received the Council on State Taxation's 2010 Paul Frankel Excellence in State Taxation Award and the 2012 Bloomberg BNA, Frank Latcham Award for Distinguished Service in State and Local Tax Law. In 2013, she was named one of the Illinois's Leading Female Attorneys. Ms. Wethekam advises her clients on multistate tax issues that involve income, franchise, sales/use and motor fuel taxes. Her 18 years of corporate tax experience with Mobil Oil Corporation and Montgomery Ward & Co. provide her with an understanding of the complex issues encountered by multistate and multinational corporations.
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.
Steven Wlodychak, Ernst & Young. Steven Wlodychak is a principal with Ernst & Young LLP’s Indirect (State and Local) Tax practice. Based in Washington, DC, Mr. Wlodychak is also the State and Local Tax Leader of the firm’s Center for Tax Policy, coordinating Ernst & Young LLP’s point of view on emerging state and local tax legislative, judicial and administrative issues. He also leads its state and local transactions practice. Prior to moving to Washington, Mr. Wlodychak served in Ernst & Young LLP’s Los Angeles, California, and New York offices, was state tax counsel for a multinational insurance company and was an associate attorney for a large regional law firm. He also served in various positions in New Jersey state government, including in the Office of the Governor.
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.
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