Intermediate State and Local Taxation 2024 (presented by NYU School of Professional Studies) [Day 2]

Michael Bryan, CPA | New Jersey Division of Taxation

A multi talented tax professional with nearly 30 years of public accounting, industry and government experience. I can provide a unique perspective on your multistate and federal tax challenges.

Denise Everson | Wisconsin Department of Revenue

Amanda Hiller, Esq | New York State Department of Taxation and Finance

Amanda Hiller began serving as Acting Tax Commissioner on April 23, 2021. She continues in her role as General Counsel, a position she has held since December 2012.

As Acting Commissioner, she directs the activities of more than 3,800 employees whose mission is to efficiently collect tax revenues in support of state services and programs while acting with integrity and fairness in the administration of tax laws. Toward that end, the department promulgates tax regulations; publishes forms, instructions, and guidance; engages in taxpayer outreach and education; processes tax returns; resolves filing errors and taxpayer protests; conducts audits; engages in civil and criminal enforcement activities; litigates tax disputes; and manages the state treasury.

As General Counsel, she is responsible for legal policy and matters of law for the department. She oversees the Office of Counsel, which provides legal services for the department. These services include litigation; internal and external Tax Law advice; the preparation and review of legislation; and other administrative matters.

Over a 35-year career in public service, Amanda has held senior positions in the legislative, judicial and executive branches, as well as in the nonprofit sector. She earned her law degree from Albany Law School and a bachelor’s degree from the State University of New York at Oswego.

Eric Peate, Esq. | Florida Department of Revenue

Deputy General Counsel, Florida Department of Revenue

Nancy Prosser, Esq | Multistate Tax Commission

After 30 years as a state and local tax attorney, I have one the best jobs in the public sector and am honored to work at the Multistate Tax Commission. My MTC legal colleagues and I essentially serve as a boutique law firm to state tax agencies across the country and the AG attorneys who support them. We work on emerging and novel multistate SALT issues with taxpayers and their representatives to promote uniformity, clarity, and certainty in state tax administration. I am also gratified to work with SALT attorneys across the country in both the private and public sector and other stakeholders who participate in the work of the MTC.

Ray Langenberg, Esq. | Texas Comptroller of Public Accounts

Ray Langenberg is Special Counsel for Tax Litigation for the Texas Comptroller of Public Accounts. In that role, he advises the Comptroller on litigation strategy and is deputized in selected cases to represent the Comptroller in court. Ray was formerly the managing partner of the Scott, Douglass & McConnico, LLP law firm, where his practice included state tax litigation and administrative law.

Alysse McLoughlin, Esq. | Jones Walker LLP

Alysse McLoughlin is a partner in the Tax Practice Group. She focuses her practice on state and local tax planning and controversies, with an emphasis on issues facing financial services companies, insurance companies, and utilities.

Alysse provides broad-ranging state and local tax counsel to clients across the country. With years of experience in private practice, as in-house tax counsel at leading financial institutions, and as an attorney in the Chief Counsel Division of the Internal Revenue Service, she understands the goals and priorities of businesses and tax authorities. Alysse draws on this knowledge to help clients make effective tax-planning decisions and resolve tax disputes.

Alysse advises on multistate tax matters, with an emphasis on New York and New Jersey issues. She has represented airlines, media and entertainment companies, banks and financial institutions, and other taxpayers before the New York State Tax Appeals Tribunal and the New York Appellate Division with respect to corporate income tax, insurance tax, bank tax, and sales tax issues. She has represented pharmaceutical companies, utilities, and other clients in New Jersey courts.

Alysse served as head of state tax for Barclays Capital, where she oversaw all state tax matters, including income, sales and use, franchise, excise, and other tax issues. Among other responsibilities, she established the company’s tax-return filing positions and reserves, participated in the development of financial statements and reports, consulted on the structuring of commodity transactions, and responded to audits conducted by state tax authorities. Prior to joining Barclays and after leaving the IRS, Alysse was state tax counsel for Lehman Brothers.

Leah Robinson, Esq. | Mayer Brown

Leah Robinson (formerly Leah Samit) leads Mayer Brown’s State & Local Tax group. A partner in the firm’s New York office, she advises public and private business entities on state and local tax planning, controversy and litigation. In 2019, Leah was named to Law360’s inaugural list of “Influential Women in Tax Law,” which spotlights attorneys who have provided outstanding service to their clients and the public, while changing the dynamics at their workplace. She is ranked by Chambers USA 2021-2023 in Band 2 for New York State and Local Tax.

DiAndria Green, Esq. | Bennett Thrasher, LLP

DiAndria “Dee” Green is a Partner in Bennett Thrasher’s State and Local Tax (SALT) consulting practice, where she focuses on providing state income/franchise tax consulting, sales/use tax consulting and other state tax services to clients of varying sizes and legal entity types. In this role, she assists clients in reducing their tax liability  and effective state tax rates. Additionally, Dee leads the SMART Compliance practice, which assists clients with meeting state sales tax compliance requirements and implementing and managing an automated sales tax software solution.

While at Bennett Thrasher, DiAndria has also advised motion picture studios, television networks, independent film producers and digital entertainment companies across the country on how to pursue, utilize and monetize movie production incentives and film tax credits. Her work primarily consists of educating clients on the law surrounding available state film tax credits and the qualifications required in pursuing those credits. While assisting clients with claiming film tax credits, DiAndria has also analyzed production expenses to determine qualifying expenditures, conducted due diligence reviews and drafted due diligence reports that indicated relevant procedures and findings.

DiAndria has more than 15 years of tax consulting and business development experience. Prior to joining Bennett Thrasher, she worked at Ernst & Young, where she focused on Research & Development (R&D) credit study services, and at PricewaterhouseCoopers in the Washington National Tax Office, where she provided merger and acquisition tax consulting services to public and privately-held corporate clients.

Lindsay McAfee, Esq. | Deloitte

With over 16 years of state and local tax experience, Lindsay advises clients on indirect tax issues relating to technology companies, software and “cloud” service providers, blockchain and digital assets transactions, and retail companies, online marketplace operators, and manufacturers, among others. She provides a broad array of services to her clients, including nexus and taxability reviews, consulting for mergers and acquisitions, ASC 450 reviews, refund reviews, tax remediation pursuits, audit support, and industry-specific consulting matters.

Lindsay is a frequent speaker at national tax events, including Institute for Professionals in Taxation (IPT), American Bar Association (ABA), and Tax Executives Institute (TEI), and is passionate about mentoring the next generation of sales tax leaders.

Prior to earning her law degree, Lindsay worked as the Legislative Associate for the Council On State Taxation (COST). At COST, she was responsible for tracking and analyzing legislation in all 50 states and federal legislation pertaining to state and local taxation. Lindsay also assisted with the implementation and launching of the Business Advisory Council to the Streamlined Sales Tax Governing Board. Lindsay graduated from the University of Iowa College of Law, where she was a Note and Comment Editor for the Iowa Law Review. She holds an undergraduate degree in International Affairs from The George Washington University in Washington, D.C.

Karin Ecroyd, CPA. | Forvis Mazars

Practicing for more than three decades, Lynn A. Gandhi has acquired a wealth of experience as a sophisticated tax attorney, including 14 years as corporate in-house counsel, providing her extensive knowledge of the challenges facing businesses in their tax reporting obligations, risk management, and planning. Lynn is a partner in the firm’s Detroit office member of the Tax, Employee Benefits & Executive Compensation, and Estate Planning Practices.

Lynn advises her clients on sophisticated multistate tax planning opportunities, manages complex audits, provides transactional support on the multistate tax implications of merger and acquisition transactions, constructs submissions for tax insurance policies, and assists with unclaimed property audits and voluntary disclosures.

She is a successful litigation attorney in tax matters at the administrative, trial, and appellate levels in multiple jurisdictions throughout the United States. Lynn is also a registered lobbyist and represents clients in legislative and policy initiatives across multiple industry platforms. Her clients include foreign- based companies with U.S. operations, Fortune 500 companies, private equity funds, as well as trade associations. She is sought out for her practical approach in resolving controversy matters, and when settlement is not possible, her strategic approach is to avoid unnecessary “scorched earth” litigation.

Lynn is well-known for her enthusiasm and engagement with tax policy initiatives and is considered a subject matter expert within her professional community. She has led legislative, administrative, and regulatory changes large and small to benefit business entities and their owners. Lynn is particularly well- versed in Michigan taxes, including unemployment taxes, gaming excise taxes, cannabis and liquor excise taxes, insurance company taxes, officer liability exposure, and unclaimed property laws.

Lynn has written extensively, and is a frequent subject matter speaker on state tax topics, having published more than 60 articles and spoken or presented at over 100 events. She currently writes a State Tax Notes column entitled “Smitten with the Mitten.” Lynn is also an adjunct professor at Wayne State University Law School, her alma mater. In addition to being an accomplished state tax attorney, Lynn is a licensed Certified Public Accountant (CPA).

Dale Y. Kim, CPA | PwC

Dan De Jong, Esq. | KPMG

Daniel De Jong supports engagement teams across Tax and assists clients with a variety of tax-related income/franchise, financial services, and associated issues.

Prior to joining KPMG, Dan served as tax counsel for the Tax Executives Institute (TEI) for six years. His duties included preparing Supreme Court briefs on a range of U.S. state and local tax issues and drafting or editing submissions to state tax administrations and state legislators as well as foreign tax authorities. He also testified on state tax matters before the U.S. House Judiciary Committee’s Subcommittee on Commercial and Administrative Law and regularly represented TEI at meetings with state and local tax administrators. In addition, he served on the task force charged with developing the organization’s 10-year strategic plan. Prior to joining TEI, Dan served as a state and local tax manager at another Big Four accounting firm, where he oversaw tax research and related projects and provided clients with a wide range of tax compliance and consulting assistance.

Dan earned an LLM degree from University of Denver and a JD degree from University of Denver College of Law. He also holds a BA degree in English from Calvin College.

Jack Trachtenberg, Esq. | Deloitte

Jack Trachtenberg is a Principal in Deloitte’s Multistate Tax Controversy Services team in New York. Jack focuses on all aspects of state and local tax controversy matters for corporations and pass throughs, including income/franchise and sales and use tax, and has deep experience serving high-net-worth individuals in personal income tax matters, including residency and trust taxation.

Jack has extensive experience advising clients on New York State and New York City tax matters, having successfully litigated cases before the New York State Division of Tax Appeals, the New York State Tax Appeals Tribunal and the New York State Supreme Courts. Before joining Deloitte, Jack was a partner in the state tax practice at Reed Smith LLP. In 2009, the Governor of New York appointed Jack to serve as the first Deputy Commissioner and Taxpayer Rights Advocate at the New York State Department of Taxation and Finance. In this role, Jack created and implemented the state’s Office of the Taxpayer Rights Advocate, which intervenes on behalf of taxpayers facing intractable tax disputes.

Jack is a frequent speaker on state tax issues. Jack is also an author, editor, co-author or publisher of many publications, including the “Multistate Corporate Tax Guide,” the “Multistate Guide to Sales and Use Tax,” the “New York State Sales and Use Tax Answer Book,” and the LexisNexis “Tax Practice Insights: New York.” He is also a frequent contributor to tax and accounting publications, such as State Tax Notes and The CPA Journal, and has taught State and Local Tax courses at Albany Law School.

Jack holds a master’s and bachelor’s degree in political science from Case Western Reserve University and a Juris Doctor from the University at Buffalo School of Law.

Zachry Gladney, Esq. | Alston & Bird LLP

Zach Gladney is a partner in the firm’s State & Local Tax Group, concentrating his practice on complex state tax controversy in jurisdictions across the country and sophisticated corporate restructurings.

Zach’s experience includes high-profile litigation, administrative proceedings, and representation regarding audits and compliance obligations. He also has extensive experience advising clients on multibillion-dollar corporate acquisitions, dispositions,  and spinoffs.

Zach is a frequent lecturer before professional groups and has authored or contributed to articles appearing in various national tax journals. Chambers USA: America’s Leading Lawyers for Business recognized Zach in Tax: State & Local. He received his LL.M. in taxation from New York University and his J.D. from the University of South Carolina School of Law, where he served as an editor of the Real Property, Trust & Estate Law Journal.

Glenn Newman, Esq. | Greenberg Traurig, LLP.

Glenn handles tax planning and controversy matters involving state and local taxes including personal income tax, corporate tax, sales tax and real property transfer taxes as well as real estate tax and incentive programs.

Glenn’s practice includes handling audits and litigation involving income tax including residency matters, sales and use tax, hotel taxes and real estate transfer taxes in New York and other states.

Prior to re-entering private practice, Glenn was the president of the New York City Tax Commission and the NYC Tax Appeals Tribunal, the agencies that hear and determine disputes of New York City property and business income and excise taxes. Before his nomination and confirmation to the Tax Commission, Glenn was in private practice. Previously, he was Deputy Commissioner for Audit & Enforcement at the New York City Department of Finance where he was responsible for developing policy and for the audit process.

Before moving to the Finance Department, Glenn was chief of the Tax and Bankruptcy Division in the Office of the Corporation Counsel of the City of New York where he drafted legislation and regulations and litigated matters involving both New York City and State taxes in administrative proceedings and in the courts. He also handled scores of cases involving City taxes in federal courts including the U.S. Bankruptcy Courts.

Liz Pascal, Esq. | Hodgson Russ LLP

Liz is a partner in the firm’s State & Local Tax Practice and leader of the Accountant Professional Practice. She concentrates her practice on individual and business tax issues with a focus on the state and local tax impacts of complex transactions, whether from an individual or business tax perspective at the planning stage, or in a state tax controversy.

Liz assists clients with planning and controversy matters in New York State, New York City, and Connecticut, as well as in multistate matters. She regularly advises clients on state tax allocation and apportionment for individuals and businesses; New York City taxes, including Unincorporated Business Tax, General Corporation tax, and Commercial Rent Tax; Pass-Through Entity Taxes; corporate franchise tax; and residency. She works frequently with clients on state tax  controversies involving IRC § 1031 exchanges and other complex tax matters.

Liz also assists businesses in managing the state tax implications of remote work, working closely with them to address current and future state tax obligations of a multistate workforce.

Liz has extensive experience with audits and appeals in New York State, New York City and Connecticut. She has also successfully guided hundreds of clients through the voluntary disclosure process. Liz is a frequent presenter on a wide range of topics including Pass-Through Entity Taxes; Residency; Multi-State Apportionment; and the State Tax Implications of Remote Work. She is a contributor to the American Bar Association’s Sales and Use Tax Deskbook; the New York Residency and Allocation Audit Handbook; the New York Bar Association Tax Section reports; and has published articles in State Tax Notes, Bloomberg Tax, TaxStringer, and Journal of Accountancy.

Jeffrey Birdsong, Esq. | Jones Walker LLP

Jeff Birdsong is a partner in the Tax Practice Group, where he represents businesses on state and local tax matters and not-for-profits in all areas of tax compliance.

Jeff advises businesses from across the industry spectrum on the full range of state and local tax (SALT) issues, including corporate income, franchise, sales and use, property, severance, hotel/motel, and other taxes. He also offers guidance, conducts SALT-related due diligence, provides post-closing support in the context of corporate transactions, and counsels not-for-profits on the formation of tax exempt entities, tax reporting, and compliance.

Jeff works with clients at every step in the process, routinely developing effective tax strategies regarding commencing operations in Louisiana, property tax reporting, a wide variety of sales and use tax exemptions and exclusions, intercompany and related-party transactions, transfer pricing, inventory tax credit, multistate tax exposure for income tax withholding, Public Law 86-272, tax incentives, the constitutional limitations on the power to tax, and other matters. He frequently provides in-house training and presentations to clients and professional groups on a range of emerging tax issues.

In his tax controversy practice, Jeff delivers effective counsel in disputes with SALT authorities. He regularly advises clients in audits, protests, and appeals; appears before administrative bodies; and represents clients in mediations and settlement discussions. Jeff frequently helps clients reduce tax exposure and mitigate penalties through voluntary disclosures and negotiation of favorable settlements.

Jamie Szal, Esq. | Brann & Isaacson

Jamie focuses her practice on assisting businesses in all aspects of state and local tax controversy, from regulatory and administrative proceedings through civil litigation. In the wake of the 2018 U.S. Supreme Court decision in South Dakota v. Wayfair, in which Brann & Isaacson represented Wayfair, she also works with remote retailers of all sizes to evaluate their economic nexus profile, consider a sales and use tax collection action plan, and register with state and local tax authorities across the U.S.

Jamie came to Brann & Isaacson following several years at the Massachusetts Department of Revenue. As Counsel in both the Litigation Bureau and Office of Appeals, Jamie focused on complex tax issues facing corporations and pass- through entities. She earned her LL.M. in Taxation and Certificate in State and Local Taxation, both with distinction, from Georgetown University Law Center. Jamie is also trained in mediation.

Jamie is an active volunteer with the alumni network of her alma mater, Trinity College. She currently serves on the Board of Trustees and on Trinity’s Women’s Leadership Council, and has also served in various officer positions with the Trinity College Alumni Association Executive Committee and as an alumni oral argument coach.

Jamie also serves as President of the Board of Directors of Community Dental, a non-profit dental organization focused on making superior quality dental services available to all Mainers, especially those in need. Finally, Jamie serves on the Board of Directors of Mothers Esquire, an international advocacy organization committed to supporting lawyers who are mothers in their professional ambitions. Outside of work, Jamie enjoys raising her fiercely independent, impish daughter; singing with the choir of the Episcopal Church of St. Mary (Falmouth, ME); exploring Down East and its many hiking trails with her husband, daughter, and dogs; and indulging in all things chocolate.

Nikki Dobay, Esq. | Greenberg Traurig, LLP

Nikki Dobay is nationally known for her deep experience and understanding of state tax policy and the legislative process. She also advises her clients on sophisticated multistate tax issues as well as the consequences and planning opportunities related to corporate M&A transactions and oversees state and local tax controversy matters, ranging from audits to appellate litigation, and involving sales and use taxes, income and franchise taxes, property taxes, and constitutional issues.

Nikki regularly engages with statewide business and taxpayer associations and departments of revenue, as well as national tax administrator organizations, including the Federation of Tax Administrators (FTA), the Multistate Tax Commission (MTC), and the National Conference of State Legislatures (NCSL), on key SALT issues impacting multijurisdictional taxpayers. Nikki’s previous experience includes spending five years as senior tax counsel for the Council On State Taxation (COST). She also gained experience working in the national office of a Big Four accounting firm and at a large international law firm and a large corporate law firm in Oregon, where she assisted clients with multistate tax issues and Oregon tax controversy matters, including proceedings in the Oregon Tax Court.

Christopher Emigholz | New Jersey Business & Industry Association

Ken Pokalsky, MPA | The Business Council

Ken is responsible for management of The Business Council’s government affairs staff and the Council’s overall legislative and regulatory advocacy efforts; he is also directly responsible for the Council’s lobbying on economic development, climate, energy, and taxation issues. He received his Masters degree in Public Administration from the SUNY Albany Graduate School of Public Affairs (MPA ’83) and his Bachelors degree from SUNY at Brockport.

Karen Dean, Esq. | Lumen Technologies

David Pope, Esq. | DLA Piper

David Pope is a state and local tax partner in the New York office. Prior to joining DLA Piper David practiced state and local tax in the New York office of an international law firm and in a Big 4 accounting firm.

David’s practice focuses on state and local corporate income tax, sales and use tax, property tax, payroll tax, personal income tax and  unclaimed property in all states. He represents clients in all aspects of state and local tax, including controversy, litigation, planning and restructuring matters. In addition, David has substantial experience defending clients in tax-related False Claims Act matters. David has advised Fortune 500 clients in the retail, financial, digital, insurance, energy, media, telecommunication, pharmaceutical and manufacturing industries across the United States.

DAY 1: WEDNESDAY, JULY 24

ROUND TABLE WITH TAX DEPARTMENT GENERAL COUNSEL AND SENIOR AUDIT MANAGEMENT | 8:25am – 10:00am, 10:15am – 12:00pm

A question and answer session with various state tax department general counsel, senior audit management, and general counsel at the MTC concerning current state tax issues, including current state tax issues facing the states and tax policies raised in implementing state taxes.

Participants:
Michael Bryan, CPA, Deputy Director – Audit Activity, New Jersey Division of Taxation, Trenton, NJ
Denise Everson, Wisconsin Audit Bureau Director, Wisconsin Department of Revenue, Madison, WI
Amanda Hiller, Esq., Acting Tax Commissioner and General Counsel, New York State Department of Taxation and Finance, Albany, NY
Eric Peate, Esq., Deputy General Counsel, Florida Department of Revenue, Tallahassee, FL
Nancy Prosser, Esq., General Counsel, Multistate Tax Commission, Washington, DC
Ray Langenberg, Esq., Special Counsel for State Taxation, Texas Comptroller of Public Accounts, Austin, TX

Moderators:
Alysse McLoughlin, Esq., Partner, Jones Walker, New York, NY
Leah Robinson, Esq., Partner, Mayer Brown, New York, NY

Break | 10:00am – 10:15am

Lunch | 12:00pm – 1:15pm

SALES AND USE TAX DOCUMENTATION AND EXEMPTION ISSUES | 1:15pm – 2:10pm

An in-depth look at practical issues in sales and use tax, including analysis of potential exemptions from tax, plus administration of exemption certificates.

DiAndria Green, Esq., Partner, Bennett Thrasher, Atlanta, GA
Lindsay McAfee, Esq., Senior Manager, Deloitte Tax, San Francisco, CA

APPORTIONMENT: SOURCING ISSUES AND ALTERNATIVE APPORTIONMENT | 2:10pm – 3:10pm

This panel addresses some of the complex issues present in the apportionment field today, including how to apportion receipts in the age of customer sourcing and look-through apportionment, plus issues arising from the sale of a business. Additionally, this panel addresses the ability to request alternative apportionment to cure use of a statutory apportionment formula that does not fairly reflect the taxpayer’s presence and activity in the state.

Karin Ecroyd, CPA, Managing Director, Forvis Mazars, New York, NY
Michael Kerman, Esq., Partner, Mayer Brown, Washington, DC
Kathleen Quinn, Esq., Partner, Jones Walker, New York, NY

Break | 3:10pm – 3:30pm

INTERNATIONAL ISSUES IN STATE TAXATION | 3:30pm – 4:30pm

With the expansion of multinational companies conducting business across country borders, this panel examines the imposition of state income taxation on foreign companies acting within the US, including the treatment of non-ECI and/or treaty-protected income, plus the treatment of GILTI. This panel also addresses the composition of combined returns – water’s edge and/or worldwide — and the continued push in some states to make worldwide reporting permanent.

Elizabeth S Cha, Esq., Partner, Eversheds Sutherland (US), New York, NY
Lynn Gandhi, Esq., Partner, Foley & Lardner, Detroit, MI

DAY 2: THURSDAY, JULY 25

PARTNERSHIP ISSUES | 8:45am – 9:45am

Partnership issues offer some of the most complex issues at the federal tax level. Application of state tax rules to partnerships results in increased complexity. This panel discusses state taxation of partnership income, including the new development concerning pass-through entity taxes.

Dale Kim, CPA, Partner, PwC, New York, NY
Dan De Jong, Esq., Managing Director, KPMG, Washington, DC

SALES AND USE TAX OF SOFTWARE AND DIGITAL PRODUCTS | 9:45am – 10:45am

This panel addresses issues and problems that arise from the extension of the traditional sales and use tax regime, designed for taxation of tangible property, to the taxation of software and digital products and the provision of services by means of software. Issues addressed include both the taxability or exemption of certain products and the sourcing of receipts from such products ultimately determined to be taxable.

Jack Trachtenberg, Esq., Principal, Deloitte Tax, New, NY
Zach Gladney, Esq., Partner, Alston & Bird, New York, NY

Break | 10:45am – 11:00am

STATE TAX ISSUES CONCERNING INDIVIDUALS, INCLUDING DOMICILE AND THE CONVENIENCE OF THE EMPLOYER TEST | 11:00am – 12:00pm

This panel focuses on some of the state tax issues facing individuals, including questions of where they are domiciled, where they are resident, and how their compensation is taxed, including an in-depth focus on the convenience of the employer test.

Glenn Newman, Esq., Attorney, Greenberg Traurig, New York, NY
Liz Pascal, Esq., Partner, Hodgson Russ, Buffalo, NY

Lunch | 12:00pm – 1:15pm

LOCAL TAXES | 1:15pm – 2:15pm

Much attention is given to the imposition of state taxes. However, some of the thorniest issues state and local tax practitioners face have to do with the imposition of taxes by localities. Not only does the imposition and administration of tax at the local level create additional tax liability for taxpayers, but it also creates additional complexity. For example, in the sales tax arena, separate administration by all or some of the localities in Louisiana and Colorado creates huge burdens for some taxpayers. This panel addresses different local tax regimes, provides guidance as to how to deal with the different regimes.

Jeffrey Birdsong, Esq., Partner, Jones Walker, New Orleans, LA
Jamie Szal, Esq., Partner, Brann & Isaacson, Lewiston, ME

Break | 2:15pm – 2:30pm

LOBBYING IN STATE AND LOCAL TAX | 2:30pm – 3:30pm

This panel discusses the importance of lobbying in the state and local tax field. Due to budget concerns, governments are more and more interested in increasing state taxes. This panel addresses the use of lobbying to ensure that the taxpayers’ voices are heard in the process.

Nikki Dobay, Esq., Shareholder, Greenberg Traurig, Portland, OR
Christopher Emigholz, MPP, Chief Government Affairs Officer, New Jersey Business & Industry Association, Trenton, NJ
Ken Pokalsky, MPA, Vice President, The Business Council, Albany, NY

ETHICS AND STATE TAXATION | 3:30pm – 4:30pm

This session provides an overview of the ethical guidelines that state and local tax practitioners have to grapple with, including new issues concerning the use of technology in the provision of state and local tax services.

Karen Dean, Esq., Senior Vice President – Global Tax, Lumen Technologies, Denver, CO
David Pope, Esq., Partner, DLA Piper, New York, NY