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FEATURED PRESENTERS:• Beth Tucker, Deputy Commissioner,
Internal Revenue Service
• Nina Olson, National Taxpayer Advocate, Internal Revenue Service
• Sidney Kess, Esq., CPA, LLM, Of Counsel, Kostelanetz & Fink, LLP and Bryan Skarlatos, Kostelanetz & Fink, LLP
• Daniel Shaviro, J.D., the Wayne Perry Professorof Taxation at NYU Law School
EDUCATIONSPONSORED BY MEDIA PARTNER
EXHIBITORS
BRONZE PARTNER
EDUCATION SESSIONS TO INCLUDE:
• New Initiatives and Challenges Facing the IRS
• State Nexus for Individuals
• Whistleblower Statute/Confessions of a High Ranking NY Tax Administrator
• Powerful Estate Tax Planning Opportunities
Offering 17 Hours of CPE and 15 Hours of CLE/MCLE with 2 Hours
of Accounting and Auditing (A&A)
WELCOME RECEPTION SPONSORED BY
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Join us in New York City for the 2011 Fall Meeting &The AAA-CPA is taking a big bite out of the Big Apple at the Fall Meeting & EducationConference and we invite you to be our guest.
Top leaders from the field will be available exclusively for your inquiry and learning. This stellar education will takeplace in the city that has it all.
With a skyline that is recognizable worldwide and more than 8.3 million people from all corners of the globe calling it home, New York City is a one-of-a-kind destination. Whether this will be your first visit or your hundredth, there isalways something new to see and do. New York City’s streets pulsate with an unmistakable rhythm that attracts morethan 45 million visitors annually. There is never a question on what to do when in Manhattan.
New York City is a shopper’s paradise. If you want to buy anything, New York is the place to shop. Shops line thestreets of the city everywhere you come across. You can find whatever item you are looking for, from innovativetechnology computers to fruits and vegetables on a stand. Options range from tea shops in Chinatown to chic designerflagships on Fifth and Madison Avenues.
With some 20,000 restaurants, New York offers a culinary experience like no other city. Discover ethnic foods fromaround the globe from Chinatown to Little Italy and within walking distance of the hotel. There is something for alltastes, budgets and likes.
No trip is complete without sampling New York City’s cultural offerings. Alongside such world class museums as theMuseum of Modern Art (MoMA), the Metropolitan Museum of Art and the Solomon R. Guggenheim Museum, freshartistic perspectives abound at hundreds of galleries in charming neighborhoods like Chelsea, SoHo and the LowerEast Side. Performing Arts light up the nights from classical music, operas and ballet at Lincoln Center and CarnegieHall to performances on Broadway.
As with all aspects of this dynamic city, the association is pleased to have a great team working on special programsand events for you to partake of in the city that never sleeps.
A special thanks to our host committee:
Eileen and Michael Breslin, Esq., CPA, The FulServ Group, LLCE. Martin Davidoff, Esq., CPA, E. Martin Davidoff & Associates, Certified Public AccountantsLaurence Keiser, Esq., CPA, Stern Keiser & Panken LLPJeff Schwarcz, Esq., CPA, Andrews Kurth LLPRoz and Victor Simon, Esq., CPA, Rosenberg, Neuwirth & KuchnerFlorence Feldman and Seymour Trager, Esq., CPA, Trager Kevy & Trager LLPAndrew Walcott, Esq., CPA, The Walcott Law Firm
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Education Conference
Optional Tours/Special Events
Special Tour of the New York Stock ExchangeWednesday, November 2, 1:00 PM–5:00 PM
Witness firsthand the happenings on the floor of the New YorkStock Exchange (NYSE). Thanks to our host committee, theAAA-CPA will have an exclusive opportunity to go in the NYSE,and see the trading in full action and the ringing of the closing bell.
We will start theafternoon with aguided tour ofNew York City aswe transport youfrom the frontdoor of the hotelto the financialdistrict in lowerManhattan. Alongthe drive, enjoy
seeing famous sites, marvel at the grand architecture of thecity, listen to riveting stories about the birth of the stock marketand its rise to power, the biggest stock market crashes andtheir impact on Wall Street’s history, and the fascinating storiesof the resiliency and pride of Americans and financiers whopulled the USA through these tough times. Ticket Price: $55
NYU School of Law Reception *Thursday, November 3, 6:30 PM–7:30 PM
We will do a number of exciting thingswhen we visit New York City but perhapsnothing as interesting or as important as our meeting with upwards of 50 TaxLL.M. and J.D. students at the NYU Schoolof Law. The Attorney-CPA Foundation ishosting a reception on Thursday, November 3between 6:30 and 7:30 PM. On your way to dinner, please stopand visit with these law students, a number of whom arealready CPAs, and share your thoughts and experiences aboutyour professions with them. While it’s our opportunity to giveof ourselves, we might just find we will take some positivememories of this experience back with us.
Spouse/Guest LuncheonFriday, November 4, 11:30 AM–1:30 PM
Spend time with fellow spouses and guests at a specialluncheon on Friday, November 4. More details to follow. Ticket Price: This event is included in the spouse/guestregistration fee.
Give Your Regards to BroadwaySaturday, November 4Would you like to see a matinee on Saturday, November 4?Please let us know of your interest when you register for theconference. We will be in touch if we can arrange for a groupto see a performance together. Ticket prices will be determinedbased on the show selected.
PLEASE NOTE—The conference schedule is set for you to beable see a show on Thursday or Friday evening on your own.
Closing Dinner *Saturday, November 5, 7:00 PM–10:00 PM
After experiencing some New York City highlights on your ownSaturday afternoon, join us for a delectable reception and four-course dinner at one of the top steak houses in New York City.What better way to end a sensational conference than diningwith friends of old and new. The event will take place atMaloney & Porcelli located just one block from the hotel. Wewill have the second floor private dining room all to ourselvesto enjoy and relax.
* PLEASE NOTE—This event is included in the full registrationand spouse/guest registration fees. If you would like topurchase additional tickets, please contact the AAA-CPA offices.
Meeting Information
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Tentative Schedule of EventsDay 2—Thursday, Nov. 3
7:30 AM–8:30 AM
Breakfast
8:30 AM–12:00 NOON
Education Program
9:30 AM–11:00 AM
Spouse/Guest Breakfast
12:00 NOON–1:15 PM
Open Board of DirectorsMeeting with Luncheon
1:15 PM–5:20 PM
Education Program
6:30 PM–7:30 PM
Reception at NYU Law School
Dinner on Your Own—Come to the Reception andpair up for dinner
9:00 PM–11:00 PM
Hospitality
Day 3—Friday, Nov. 4
7:30 AM–8:30 AM
Breakfast
8:30 AM–10:00 AM
Guest/Spouse Breakfast
8:30 AM–12:00 NOON
Education Program
11:30 AM–1:30 PM
Spouse/Guest Luncheon
Lunch on Your Own
1:30 PM–4:00 PM
Education Program
Dine-Around
9:00 PM–11:00 PM
Hospitality
Day 4—Saturday, Nov. 5
7:00 AM–8:00 AM
Breakfast
8:00 AM–10:30 AM
Education Program
8:30 AM–10:00 AM
Guest/Spouse Breakfast
10:30 AM–1:00 PM
Open Board of DirectorsMeeting
Lunch on Your Own
Optional—Theatre Tickets(tentative)
7:00 PM–10:00 PM
Closing Dinner—Maloney & Porcelli
10:00 PM–11:00 PM
Hospitality
Day 5—Sunday, Nov. 6
8:00 AM–11:00 AM
Networking Brunch on Your Own in Lobby Restaurant
Check out
See you in Seattle!
Day 1—Wednesday, Nov. 2
1:00 PM–4:00 PM
Optional—New York CityFinancial District Tour
3:00 PM–6:00 PM
Registration
6:00 PM–7:00 PM
Welcome Reception
Dinner on Your Own—Come to the Receptionand pair up for dinner
9:00 PM–11:00 PM
Hospitality
(Times and schedule subject to change)
EVEN
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AccommodationsThe DoubleTreeMetropolitan Hotel569 Lexington AvenueNew York, NY 10022
PHONE: 212-752-7000WEB: www.doubletree.com
Hotel Reservations: Reservations will be made by the attendeecontacting the hotel directly at 800-222-TREE. In order toreceive the group rate, callers must use the code AMA whenmaking your reservation. The AAA-CPA has negotiated a rate of$250 for a king bedded room and $270 for a room with twodouble beds during our meeting dates. The hotel will onlyguarantee our room rate until Monday, October 3, 2011.Reservations made after this date will be accepted at a space andrate availability basis only. Please note that you should make ahotel reservation even if you are not sure if you can attend to atleast get into our block early. Rooms can be released withoutpenalty up to 72 hours before arrival. You can reserve your guest
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room on line by visiting to the group’s personal reservation page:http://doubletree.hilton.com/en/dt/groups/personalized/N/NYCDTDT-AMA-20111101/index.jhtml?WT.mc_id=POG
For those who wish to spend additional time at the hotel, ourdiscounted rates will be honored two days pre- and post-meetingbased on space and rate availability.
Hotel Location: The Doubletree Metropolitan Hotel is located atLexington Avenue and 51st Street in the heart of MidtownManhattan’s fashionable East Side. This contemporary modernlandmark is walking distance from Broadway’s Theater District,many museums, great shopping and dining. FUN FACT! In 1955,Marilyn Monroe made history in front of this hotel while filmingthe movie The Seven Year Inch, when a gust of air from thesubway vents blew the skirt of her white halter dress skyward.
Hotel Amenities: The guest room amenities include: high speedinternet access, large work desk with ergonomic chairs and 37-inch televisions. The hotel features a complimentary Fitness Centerand Business Center available to all hotel guests. There is also abeauty salon/barber shop and gift shop on the premises andwireless internet access in all public areas of the hotel.
Internet/Wireless Access: The Doubletree Hotel rooms featurehigh speed internet access via standard network cable (provided),or dial up access through a data port on the phone. There is a feefor usage. Internet access in the meeting space is only available toregistrants who utilize a wireless air card such as the one providedby T-Mobile through the AAA-CPA Affinity Program.
TravelAir Travel: There are three major airports that service New YorkCity. John F. Kennedy International Airport is 15 miles east ofManhattan. La Guardia Airport is just six miles east and NewarkInternational Airport is located 15 miles southwest of the city.
Preferred Airline: The AAA-CPA is abusiness partner with Southwest Airlines. To make a reservation, visit www.swabiz.comand select Book Air. Enter Company ID:99138480 and begin booking—it’s that easy! Southwest Airlines now flies to LaGuardia Airport.
Train Travel: Amtrak service from the North East corridor is agreat way to travel to Manhattan, making it easy to come for even aday! Visit Amtrak at www.amtrak.com to see schedules and fees.
Ground Transportation: Ground transportation to and from thehotel is available by airport shuttle services, limo, or taxi. TheDoubletree does not offer a shuttle service. The subway 51st Streetstop is located right at the front door of the hotel.
Parking: The hotel does not own parking facilities. However, twoparking garages are located within steps of the Hotel.
Cancellation PolicyPayment in full is due with your registration. A cancellation feeof $100 will be applied to cancellations after October 21, 2011.
Conference MaterialsContinuing with our “green” theme, all conference attendees willreceive flash drives onsite with materials. The materials will alsobe posted online prior to the conference for download. The AAA-CPA will provide electrical outlets for those who bring theirlaptops. Any member who would like to receive a hard copy of thematerials in addition to the flash drive may do so by paying anadditional $30.
CPE & CLE/MCLEThis program will provide 17 hours of CPE and CLE/MCLE on a50-minute hour track and 15 CLE/MCLE on a 60-minute hourtrack, and 2 hours of A&A.
AAA-CPA continuing education programs are designed to meet theneeds of attorneys and CPAs and to qualify for credit both as CPEand CLE. Of course, the decisions of various state authoritiesdetermine the actual credit granted. The AAA-CPA is a registeredCLE/MCLE provider in the States of Pennsylvania, Texas, andIllinois. State boards have final authority on the acceptance ofindividual courses for CPE credit. If you require CLE in a state notmentioned, please call our national office and we will do our bestto arrange for credit in your state. All courses are beginnerthrough advanced levels and there are no prerequisites or advancepreparation requirements for this course. The AAA-CPA will alsoreceive approval in the states of FL and NY for these programs.
Accounting CPE—The American Association of Attorney-CPAs isregistered with the National Association of State Boards ofAccountancy (NASBA) as a sponsor of continuing professionaleducation on the National Registry of CPE Sponsors. State boardshave final authority on the acceptance of an individual course forCPE credit. Complaints regarding registered sponsors may beaddressed to the National Registry of CPE Sponsors, 150 FourthAvenue North, Suite 700, Nashville, TN 37219. Web:www.nasba.org. A brochure of the program is available by calling888-288-9272. This program meets the NASBA standards of 17(50 minute) hours of instruction.
DressThe dress for the AAA-CPA Fall Meeting is business casual. It issuggested that men bring jackets for upscale dining. Comfortableshoes are suggested as NYC is a walkable city!
WeatherAverage temperatures in mid-Fall in New York City vary from55–65 degrees during the day and drop to 40–50 degrees in theevenings. For the most up to date weather, visit www.weather.com.
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Education Conference Program
THURSDAY, NOVEMBER 3, 2011
7:30 AM–8:30 AM
Breakfast with Dean Richard L.Revesz and Joshua D. Blank,J.D., LL.M., New YorkUniversity School of LawVisit with Dean Revesz and Joshua D.Blank, Faculty Director of theGraduate Tax Program duringbreakfast and learn of the school’ssuccesses and current developments at the Graduate Tax Program.
8:30 AM–9:30 AM
State Nexus for IndividualsMark S. Klein, Esq.,
Hodgson Russ LLP
Faced with growing deficits, states areaggressively targeting out-of-state indi-viduals who might be liable for taxes.This program will discuss the rulesthat allow states to tax nonresidents andprovide guidance on how to reducetaxes, protect assets and avoid pitfallswhen moving among multiple states.
9:30 AM–10:30 AM
New Initiatives and ChallengesFacing the IRS Beth Tucker, Deputy Commissioner
for Operations Support, Internal Revenue Service
Deputy Commissioner Tucker willdiscuss how the IRS is strengtheningits partnership with tax professionalsto respond to today’s challenges. Shewill touch on several of the newinitiatives the IRS is facing as well asthe challenges, including workforceissues and enhanced technology. Shewill share how the IRS is helpingtaxpayers meet their responsibilities
during economic hardship, whilepromoting fairness in the tax system by employing enforcement tools whenappropriate.
10:45 AM–12:00 NOON
Planning for Clients with Chronic IllnessMartin Shenkman, Esq., CPA,
Martin M. Shenkman, PC
For tens of millions of clients, chronicillness affects every aspect of planning:their income tax issues, financial andinvestment planning, insurance,charitable giving, estate planning andbusiness succession. This session willprovide a practical understand of thespecial planning considerations forclients living with chronic illness.Specific tax and planning strategiesyou can use to help them and theirfamilies/loved ones will be presented.
1:15 PM–2:20 PM
Unreported Foreign BankAccounts and VoluntaryDisclosures: Advising ClientsNow that the Amnesty is OverSidney Kess, Esq., CPA, LL.M.,
Of Counsel, Kostelanetz & Fink, LLPBryan Skarlatos, Esq., Partner,
Kostelanetz & Fink, LLP
The 2011 Offshore VoluntaryDisclosure Initiative ends on August31, 2011. However, many practitionersstill have clients with unreportedforeign bank accounts. Is thereanything that clients can do to mitigatepenalties? What advice can you give?This program will review the IRScurrent approach to unreportedforeign bank accounts and the IRS’long-standing voluntary disclosureprogram and provide practical tips onhow to advise clients with unreportedforeign accounts.
2:20 PM–3:25 PM
Fundamental Tax Reform: Can, Should, and Will the U.S. Federal Income Tax Be Replaced by a NationalConsumption Tax?Daniel Shaviro, J.D., the
Wayne Perry Professor of Taxationat NYU Law School
Dissatisfaction with the U.S. federalincome tax has led to widespreaddiscussion of fundamental tax reformincluding the possibility of replacing it with a consumption tax. Whatdifferent forms could such a reformtake? What are the best arguments for it and against it? And what are itspolitical prospects for enactment?Among the alternatives that ProfessorShaviro will discuss are a nationalretail sales tax, X-tax or flat tax, and a consumed income tax, and he willconsider how these proposals’chances might be affected both byCongressional politics and by the long-term budgetary problems facingthe U.S.
3:40 PM–4:30 PM
Auditing Smaller, Less Complex EntitiesPhilip J. Santarelli, Chief Risk
Officer, ParenteBeard LLC
Using guidance from the newlyclarified standards, the participant will benefit from real worldexperiences and examples. Thissession will review a survey of tips and techniques for efficiently auditingsmaller entities while still beingcompliant with generally acceptedauditing standards.
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Current list of topics, times and faculty for New York (subject to change)
4:30 PM–5:20 PM
Financial Reporting and Audit Issues Related to the Great RecessionPhilip J. Santarelli, Chief Risk
Officer, ParenteBeard LLC
This session will discuss the importantquestions: What must auditors do toaddress the unique risks presented bytimes of economic uncertainties. Howdo you deal with difficult audit issues?What happens to asset valuation workwhen the economy is in trouble?
FRIDAY, NOVEMBER 4, 2011
8:30 AM–12:00 NOON
Helping Your Clients Prevent or Survive an IRS AuditFrank Agostino, J.D., LL.M.,
Agostino & AssociatesJames A. DiGabriele D.P.S.,
CPA/ABV, CFE, CFSA, FACFEI,Cr.FA, CVA, DiGabriele McNultyCampanella & Co.LLC
Matthew Magnone, J.D., LL.M.,Ernst & Young
Richard Sapinski, Esq., LL.M., Sills, Cummis & Gross, P.C.
They say “never mess with the IRS,”but at some point, contact with thisubiquitous agency is inevitable.However, with careful preparation, an audit doesn’t have to be a taxingexperience! This panel of leading IRS experts will tell you exactly whatyou need to know to prepare yourindividual or small business clients forthe audit process, from information onpreventing one in the first place togetting through the process unscathed.What you learn could save your clientscountless hours (and headaches).
1:30 PM–3:00 PM
Current Tax AdministrationChallenges for the IRS: The National Taxpayer Advocate’s PerspectiveNina Olson, National Taxpayer
Advocate, Internal Revenue Service
In her 2010 Annual Report toCongress, the National TaxpayerAdvocate identified three majorchallenges for the IRS over the next 10years: the overwhelming complexity ofthe Internal Revenue Code, the deliveryof social and economic programdelivery into an IRS revenue collectionstructure, and the movement towardgreater automation at the expense ofpersonal interaction with taxpayers.
3:10 PM–4:00 PM
Representative from New YorkStock Exchange (tentative)
SATURDAY, NOVEMBER 5, 2011
8:00 AM–9:15 AM
Some Powerful Estate TaxPlanning Opportunities with Long Term Benefits and Short Term AvailabilityLeonard Weiner, J.D., CPA, MBA,
AEP, Weiner & McCulloch, PLLCThomas J. Pauloski, J.D.,
Bernstein Global WealthManagement
For a short time, we have a perfectstorm of economic conditions andlegislation which permit permanentsavings in future gift, estate, andgeneration skipping taxes. A few ofthese techniques are relatively new.Many more of your clients than you
may realize can implement thisplanning without reducing theirstandard of living. We will discuss andillustrate how much each techniquemay increase the tax savings for yourclients. Using Bernstein’s proprietaryMonte Carlo simulations, you can seethe likely maximum, minimum, andprobable amount of tax savings forclients from using each technique ifthey invest in securities.
9:15 AM–10:30 AM
New York’s New TaxWhistleblower Statute/Confessions of a High Ranking NY Tax AdministratorWilliam Comiskey, Esq.,
Hodgson Russ LLP
The new NYS whistleblower law—which authorizes the state and privatecitizen whistleblowers to sue taxevaders under the state’s false claimsact—is arguably the most significantchange in tax administration andenforcement in years. This session will provide an overview of the statute,focusing on the elements of the act,the penalties evaders face, who cansue and what awards and protectionsare offered to whistleblowers. How the new law compares to the IRSwhistleblower statute will also beexamined. Also, as New York’s top tax enforcement officer, Mr. Comiskeywas part of a remarkable period ofstate tax enforcement activity. He willexplore the Department’s strategicobjectives during the period 2007 to 2010, what the Departmentaccomplished (and how) and wherethe Department may be going now.
Meet Your Faculty
8
Frank Agostino J.D., LL.M., Agostino & Associates, PC, concentrates his practicein criminal and civil tax matters beforefederal and state taxing authorities. He was an attorney with the Internal RevenueService District Counsel Office inSpringfield, Illinois and Newark, NewJersey. He also served as a Special AssistantUnited States Attorney concentrating incriminal tax prosecution. Agostinofrequently lectures on tax controversy and litigation matters at the American BarAssociation and New Jersey ContinuingLegal Education seminars.
Joshua D. Blank, J.D., LL.M., New YorkUniversity School of Law, is an AssociateProfessor of the Practice of Tax Law andFaculty Director of the Graduate TaxProgram. His focus is on tax administra-tion and compliance, taxpayer privacy, andtaxation of business entities. His recentpublications include What’s Wrong withShaming Corporate Tax Abuse, 62 Tax L.Rev. 539 (2009), Overcoming Overdis-closure: Toward Tax Shelter Detection, 56 UCLA L. Rev. 1629 (2009), and WhenIs Tax Enforcement Publicized?, 30 Va.Tax Rev. 1 (2010) (with Daniel Z. Levin).Blank is Vice Chair of the TeachingTaxation Committee of the Tax Section ofthe American Bar Association and memberof the Academia Tributária das Américas(ATA)—Tax Academy of the Americas.
William Comiskey, Esq., Hodgson Russ LLP, has held top-level governmentpositions with New York State agenciesresponsible for tax enforcement and forinvestigating and prosecuting health carefraud, physician misconduct, complexfinancial fraud, and official misconduct.Prior to joining Hodgson Russ LLP,Comiskey was the deputy commissioner for tax enforcement at the New York StateDepartment of Taxation and Finance,where he served as New York’s top taxenforcement officer in charge ofapproximately 2,500 auditors, collectors,and criminal investigators. As a prosecutor,Comiskey held leadership positions in the attorney general’s Criminal Divisionprosecuting fraud, corruption, and
organized crime cases. His recentpresentations and panel discussions for taxprofessionals and business groups include“New York’s Amended Whistleblower Law,”New York State Bar Association State andCity Tax Institute, April 2011; “Sales TaxEnforcement, New York’s Efforts toIncrease Sales Tax Compliance,” Erie County Bar Association, June 2010;“Enforcement, Audit Policy, and Practice,”New York State Business CouncilConference on State Taxation, May 2010;and “The NYS Yin-Yang of IncreasedEnforcement and the Taxpayer Advocate,”New York State Bar Association State andLocal Tax Institute, April 2010.
James A. DiGabriele, Ph.D., DPS, CPA, ABV, CFF, DiGabriele, McNulty,Campanella & Co., LLC, is the managingdirector of an accounting firm specializingin forensic/investigative accounting andlitigation support. DiGabriele is accreditedin Business Valuation, a Certified FraudExaminer, Certified in Financial Forensics,a Certified Financial Services Auditor, aCertified Forensic Accountant, a CertifiedValuation Analyst and is a Fellow of theAmerican College of Forensic ExaminersInstitute. He also holds two Master of Sciencedegrees; one in Taxation from Seton HallUniversity and the other in Finance fromNew Jersey Institute of Technology and twoDoctoral Degrees; Doctor of ProfessionalStudies degree with concentrations inEconomics and Management from theLubin School of Business at Pace UniversityNew York and Doctor of Philosophy with aconcentration in Accounting from MiddlesexUniversity Business School, London, UnitedKingdom. James is an Assistant AccountingProfessor at Montclair State University,School of Business, Department ofAccounting, Law and Taxation where heteaches Fraud Examination and ForensicAccounting on the graduate level.
Sidney Kess, Esq., CPA, LL.M., ofCounsel, Kostelanetz & Fink, LLP, recentlyselected “Most Influential Practitioner” by CPA Magazine, is a nationally renownedtax expert and author/coauthor ofhundreds of tax books on financial
and estate planning. Having lectured tomore than 725,000 practitioners on tax,financial and estate planning, he is one of the nation’s best known lecturers incontinuing professional education. Kess isconsulting editor of CCH Incorporated’sFinancial and Estate Planning Reporter,and consultant for the CCH Estate PlanningGuide. Kess was chairman of the advisoryboard of Tax Hotline and is a member ofthe PPC Tax Action Panel. He has edited acolumn on “Tax Tips” for the New YorkLaw Journal for the past 41 years. Kess isoften quoted in The Wall Street Journal,The New York Times, and other nationalpublications. He was included inAccounting Today’s “100 Most InfluentialCPAs in the U.S.” for several years as wellas CPA Magazine’s “Most Influential CPAsin the U.S”. Kess was the National Directorof Tax at KPMG Main Hurdman and a taxpartner at KPMG Peat Marwick.
Mark S. Klein, Esq., Hodgson Russ LLP,has over 25 years of experience withfederal, multistate, state, and localtaxation. He has lectured extensivelythroughout the United States and Canadaand teaches courses on state taxation andtax practice and procedure at the StateUniversity of New York at Buffalo, Schoolof Management Tax Certificate Program.His articles have appeared in The CPAJournal, the Journal of Multistate Taxationand Incentives, and in other publicationsdevoted to multistate tax issues. He is thegeneral editor of LexisNexis Tax PracticeInsights: New York, 2010 edition; theeditor of New York Tax Highlights; thecontributing editor of CCH’s 2011 Guide-book to New York Taxes; and the co-author of the 2010–2011 ABA Sales & UseTax Desk Book, CCH’s New York Residencyand Allocation Audit Handbook, NewYork Sales and Use Tax Answer Book,Contesting New York Tax Assessments,New York Tax Handbook, and New YorkCity Tax Handbook. He is also a contri-butor to CCH’s New York Tax Analysis.
Matt Magnone, J.D., LL.M., Ernst &Young, has been with the firm since 2001,after concluding a 29 year career with the
[Full biographical information is available online at www.attorney-cpa.com]
9
IRS Office of Chief Counsel. During histenure with the IRS, Matt held the positionof District Counsel for the IRS for the stateof New Jersey for 15 years. As such, Mattwas the Chief Legal Officer for the IRS inNew Jersey. He supervised attorneys whowere responsible for handling all mattersrequiring legal representation on behalf ofthe IRS, including litigation before the U.S.Tax Court. Prior to ascending to theposition of IRS District Counsel, Magnonewas a Senior Trial Attorney and AssistantDistrict Counsel. In these capacities, hepersonally handled many significant andhigh-profile cases, and large-dollar casesinvolving examination and collectionissues. Magnone has extensive experiencewith CIC examinations and litigationinvolving large corporate taxpayers, as wellas complex collection matters. Magnone’spractice focuses on providing advice toErnst & Young clients regarding all aspectsof federal tax controversy matters, as wellas representing them before the IRS.
Nina Olson, National Taxpayer Advocate,Internal Revenue Service, leads theTaxpayer Advocate Service, a nationwideorganization of approximately 2,000taxpayer advocates who help U.S. taxpayersresolve problems and work with the IRS tocorrect systemic and procedural problems.Olson’s work as the “voice of thetaxpayers” at the IRS has won nationalacclaim: She is a member of the AmericanCollege of Tax Counsel, delivering thegroup’s prestigious Griswold Lecture inJanuary, 2010. The non-profit TaxFoundation selected her as its PublicSector Distinguished Service Awardrecipient in 2007. Accounting Todaymagazine named her one of its Top 100Most Influential People in the accountingprofession each year since 2004. InJanuary 2005, Money magazine named herone of the 12 “Class Acts of 2004.” Priorto her appointment as the NTA in January2001, Olson maintained a private lawpractice, concentrating in tax controversyrepresentation. Before that, she owned andoperated Accounting, Tax & InformationServices, a tax planning and preparationfirm in Chapel Hill, North Carolina. She
served as the chair of the American BarAssociation (ABA) Section of Taxation’sLow Income Taxpayers Committee as wellas the Pro Se/Pro Bono Task Force of theABA Tax Section’s Court Procedure Com-mittee. Olson is the 1999 recipient of boththe Virginia Bar Association’s Pro BonoPublico Award and the City of RichmondBar Association’s Pro Bono Award.
Thomas J. Pauloski, J.D., BernsteinGlobal Wealth Management, is a NationalManaging Director in the Wealth Manage-ment Group of Bernstein Global WealthManagement, the research division ofBernstein’s Private Client Group. He workswith private clients and their advisors onwealth transfer strategies, focusing on tax-efficient wealth management and assetallocation decisions. Previously, Pauloskiwas a partner at the Chicago law firm ofWinston & Strawn LLP, where heconcentrated his practice in estate, tax,and business planning. A nationally knownspeaker on estate planning, tax, andinsurance issues, Pauloski has writtennumerous articles and continuing legaleducation materials on estate planningtopics. He serves on the faculty of theAmerican Bankers Association NationalTrust and National Graduate Trust Schools,and has served on the adjunct faculty ofthe Cannon Financial Institute Schools. Hehas been an adjunct professor at LoyolaUniversity Chicago School of Law and hastaught estate planning classes atNorthwestern University Law School.
Dean Richard L. Revesz, Lawrence KingProfessor of Law, New York UniversitySchool of Law is one of the nation’s leadingvoices in the fields of environmental andregulatory law and policy. Revesz wasrecently appointed to the NationalResearch Council’s Committee on Health,Environmental, and Other External Costsand Benefits of Energy Production andConsumption to study the costs andbenefits of U.S. energy production and usefor parties not directly involved in energydecisions. He has testified before Congresson the reauthorization of the Clean Air Actand on reforms to the Superfund program.
Dean Revesz also chaired the Committeeon Judicial Review of the American BarAssociation’s Section on Administrative Lawand Regulatory Policy.
Philip J. Santarelli, Chief Risk Officer,ParenteBeard LLC, is responsible forParenteBeard LLC’s audit and accountingpractice, risk management, qualityassurance and consults with Partners on technical accounting and audit issues.Santarelli possesses a unique blend ofpractical experience with an in-depthaccounting background, and he hasworked with a diverse group ofcommercial clients throughout his longcareer. He serves as the firm’s primaryresource for audit and accounting issuesrelated to manufacturing and, in particular,issues related to inventory. Santarelli is an active member of the Technical IssuesCommittee of the Private CompaniesPractice Section of the AICPA. In this role,he interfaces with accounting and auditingstandards setters, providing comments andperspectives on the impact of accountingstandards on private companies. Santarelliserves on the board of the Economy Leagueof Greater Philadelphia, a regionally based,nonprofit public policy organization.Santarelli earned a Bachelor of Sciencedegree with a major in Accounting fromKing’s College and a Master of BusinessAdministration from Wilkes University.
Richard J. Sapinski, Esq., LL.M., Sills, Cummis & Gross, P.C., practiceinvolves white collar criminal defense onboth federal and state levels and civil andcriminal tax litigation, and international taxplanning and compliance issues. Prior tojoining the firm, Sapinski was employed by the Office of the District Counsel, IRS,Newark, NJ, as a trial attorney and laterwith the Office of the Regional CounselIRS, Philadelphia, PA, as a special trialattorney. In the latter position, Sapinskiwas assigned responsibility for litigating in U.S. Tax Court on behalf of theCommissioner of Internal Revenue in large and sensitive cases and for assistingIRS international examiners in developing
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Meet Your Faculty (cont.)
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international tax issues for litigation. He represents professionals beforedisciplinary and licensing boards andhandles administrative matters involvingthe Examination, Collection and CriminalInvestigation divisions of the IRS and theirstate counterparts. Sapinski has beenselected for inclusion in the 2011 editionof The Best Lawyers in America.
Daniel Shaviro, Esq., the Wayne PerryProfessor of Taxation at NYU Law School,is a graduate of Princeton University andYale Law School. Before entering lawteaching, he worked at Caplin & Drysdale,a leading tax specialty firm, and at the JointCongressional Committee on Taxation.Shaviro began his teaching career at theUniversity of Chicago Law School, andjoined the New York University School ofLaw in 1995. Shaviro’s scholarly workexamines tax policy, budget policy, andentitlements issues. Books he has publishedinclude Decoding the U.S. Corporate Tax(Urban Institute Press, 2009), Taxes,Spending, and the U.S. Government’sMarch Toward Bankruptcy (Cambridge U.Press, 2006), Making Sense of SocialSecurity Reform (U. Chicago Press,2000), When Rules Change: An Economicand Political Analysis of TransitionRelief and Retroactivity (U. ChicagoPress, 2000), Do Deficits Matter? (U.Chicago Press, 1997). He is currentlyworking on a book entitled Fixing the U.S.International Tax Rules.
Martin Shenkman, Esq., CPA, Martin M.Shenkman, P.C., practice areas includeEstate Planning, Tax Planning, Closely HeldBusiness Taxation, Business Transactions,and Estate Administration. He is a widelyquoted expert on tax matters, and aregular source for numerous financial and business publications, including The Wall Street Journal, Fortune, Money,The New York Times, and others. He hasappeared as a tax expert on numeroustelevision and cable television showsincluding The Today Show, CNN, NBCEvening News, CNBC, MSNBC, CNN-FN. He is a frequent guest on radio talk showsthroughout the country and has a regular
weekly radio show on Money MattersFinancial Network. Shenkman has authoredthirty-four books and more than sevenhundred articles. Shenkman has served ascontributing editor to a host of publica-tions, including: New Jersey Lawyer, TheJournal of Real Estate Finance, RealEstate Insight, Commercial Leasing Law& Strategy, The Journal of Accountancy,Real Estate Accounting and Taxation,and Shopping Centers Today.
Bryan C. Skarlatos, Esq., Kostelanetz &Fink, LLP, represents clients involved incivil and criminal tax controversies, whitecollar criminal investigations, complexcommercial litigation, whistleblowerclaims and voluntary disclosures. He alsoprovides clients with advice on a broadrange of tax, estate, and business planningissues. Skarlatos has been recognized byNew York Super Lawyers 2011 as one ofthe Top 100 lawyers in New York and he islisted in Best Lawyers in America. Skarlatosis a Regent in the American College of TaxCounsel and an adjunct professor at NewYork University School of Law. He speaksthroughout the country on tax-relatedtopics and he frequently is quoted inpublications such as The Wall StreetJournal, USA Today, Forbes, Bloomberg,Reuters, the Financial Times, TaxAnalysts–Tax Notes, and the BNA DailyTax Report. Skarlatos is co-chair of theNew York University Annual TaxControversy Forum and the CompliancePractice and Procedure Committee of theNew York State Bar Association TaxSection. Skarlatos has written severalarticles for various law reviews andjournals and he was co-author of a regularcolumn in the New York Law Journalentitled, “Tax Litigation Issues.”
Beth Tucker, Deputy Commissioner forOperations Support, Internal RevenueService, is responsible for providingdirection and oversight to the majoroperational and administrative functionsfor the IRS in support of its business units that provide taxpayer service andenforcement. The Offices under OperationsSupport include: Modernization and
Information Technology Services; Human Capital Office; Agency-Wide Shared Services; Chief Financial Office; and Privacy, Information Protection andData Security. Tucker is the former W&IDeputy Commissioner for Support. In this position, Tucker had oversight for all W&I support organizations includingElectronic Tax Administration &Refundable Credits, Strategy and Finance,Business Modernization, Communications& Liaison, and EEO & Diversity. Theseorganizations total approximately 800employees who are responsible forsupporting W&I in the modernization and management of technology, strategicplanning and direction, communicationsand strategic human capital management,ensuring safety and security and criticalinfrastructure, formulation and executionof the budget, and advancing equalopportunities for employees. Appointed by the IRS Commissioner in July 2008,Tucker led a multifunctional Workforce of Tomorrow Taskforce—the first of itskind in federal government—aimed atpreparing for the future and making theIRS the best place to work in government.She led the Services and Enforcementhiring initiative to ensure strategies are inplace to recruit, hire and train thousandsof revenue agents, revenue officers, taxcompliance officers, customer servicerepresentatives and others.
Leonard Weiner, J.D., CPA, MBA, AEP,Weiner & McCulloch, PLLC, is licensed topractice law where approximately 94% ofAmerica lives. His practice specializes intax and non-tax estate planning, incometax planning, asset preservation, and amultitude of trust planning issues. Weineris a recipient of the American Associationof Attorney-Certified Public AccountantsInc. Louis Goldberg Memorial Award forOutstanding Achievement and will be listedas a 2011 Texas Super Lawyer for Tax. He was recognized by Texas Monthly as an outstanding Estate Planner in “WealthManagers and Estate Planners.” Weiner ison the board of directors for the AAA-CPA,a member of the Houston Chapter of theTexas Society of CPAs, NAELA, and SFSP.
[Full biographical information is available online atwww.attorney-cpa.com]
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