Intermediate State and Local Taxation 2026 (presented by NYU School of Professional Studies)

Jeffrey A. Friedman, Esq., Partner | Eversheds Sutherland

Jeffrey A. Friedman is a Partner in the Tax practice at Eversheds Sutherland in Washington, D.C., where he advises numerous Fortune 100 and other industryleading companies on sophisticated state and local tax planning, strategic counseling, and tax controversy matters. His practice encompasses state and local tax planning, compliance, legislation and policy, and litigation involving income, franchise, sales and use, and property taxes. He is widely recognized for his work on high-profile and precedent-setting matters involving nexus, apportionment, the Multistate Tax Compact, and constitutional limitations on state taxation, with particular experience advising clients in the e-commerce, energy, technology, and telecommunications industries.

• Education & Credentials

Jeffrey Friedman earned an LL.M., with distinction, from Georgetown University Law Center, a J.D., with high honors, from the University of Maryland School of Law, where he served as Managing Editor of The Business Lawyer, and a B.S. from the University of Maryland. He is admitted to practice in California, the District of Columbia, and Maryland.

• Recognition & Leadership

Jeffrey is widely recognized as a leader in state and local tax law. He was named Tax Lawyer of the Year by Tax Notes State in 2011 and has received numerous honors, including recognition by Chambers USA, The Legal 500 United States, Best Lawyers, and Law360, as well as the NYU School of Professional Studies Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation. He is also a Fellow of the American College of Tax Counsel.

• Professional Involvement

Jeffrey serves as an Adjunct Professor at New York University School of Law and is a faculty member for both the Council On State Taxation Income Tax School and the Tax Executives Institute’s State and Local Tax School. He also serves on the Tax Notes State Advisory Board and is a recognized thought leader on tax policy, including the taxation of digital economy transactions.

• Experience

Before joining Eversheds Sutherland, Jeffrey was a Partner in KPMG’s Washington National Tax practice, served as an Attorney-Adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he helped develop the federal government’s position on domestic and international electronic commerce tax issues, and was Vice President and Counsel of the Council On State Taxation (formerly the Committee On State Taxation). At Eversheds Sutherland, he represents clients in significant state and local tax planning, litigation, and controversy matters involving constitutional issues, digital taxation, and complex multistate tax disputes.

Timothy A. Gustafson, Esq., Partner | Eversheds Sutherland

Timothy Gustafson is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He advises businesses on a broad range of state and local tax matters, with a practice focused on tax controversy, multistate tax planning, and transactional tax issues. Timothy represents clients before state taxing authorities and courts in disputes involving income and franchise taxes, sales and use taxes, gross receipts taxes, and unclaimed property. He also counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other business transactions, helping companies navigate complex multistate tax issues while minimizing tax risk.

• Education & Credentials

Timothy earned his Juris Doctor from Northwestern Pritzker School of Law and his Bachelor of Arts from University of Illinois at Urbana-Champaign. He is admitted to practice in Illinois and focuses his legal practice on state and local taxation, tax controversy, multistate tax planning, and transactional tax matters.

• Recognition & Leadership

Timothy is recognized for his leadership in state and local taxation through his work advising businesses on sophisticated SALT matters and his active participation in the tax community. As a partner in Eversheds Sutherland’s nationally recognized SALT practice, he regularly assists clients with significant multistate tax controversies and planning issues involving evolving state tax laws and regulations.

• Professional Involvement

Timothy is an active speaker and author on state and local tax developments, frequently presenting and writing on topics involving income and franchise taxes, sales and use taxes, tax controversy, unclaimed property, and multistate tax planning. Through client alerts, articles, and educational programs, he provides practical guidance on legislative developments, judicial decisions, and administrative changes affecting businesses operating across multiple jurisdictions.

• Experience

Timothy represents businesses in all phases of state and local tax controversies, including audits, administrative appeals, litigation, and settlement negotiations before state taxing authorities and courts. His experience includes advising clients on state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and the SALT implications of mergers, acquisitions, restructurings, and other corporate transactions. He works with companies across a variety of industries to develop taxefficient planning strategies, manage multistate tax exposure, and resolve complex state tax disputes.

Jamie C. Yesnowitz, Esq., Partner | Grant Thornton

Jamie C. Yesnowitz is a Partner and the State and Local Tax (SALT) leader within Grant Thornton’s Washington National Tax Office, where he serves as a national technical expert for the firm’s SALT practice. He advises clients on complex state and local tax matters, with a focus on state corporate income and sales tax legislation, state conformity to federal tax provisions, corporate income tax apportionment, and filing methodologies. With 27 years of experience in state and local tax controversy and consulting, he has worked at both the national and practice office levels of major public accounting firms in Washington, D.C., and New York. Prior to entering public accounting, he practiced law as a corporate and securities attorney in New York. Jamie is also a frequent speaker and published author on state and local tax issues, regularly contributing to discussions on emerging developments affecting taxpayers and tax professionals.

• Education & Credentials

Jamie earned a Bachelor of Arts from Dartmouth College, followed by both a Juris Doctor (J.D.) and a Master of Laws (LL.M.) in Taxation from the University of Miami School of Law. He is admitted to practice law in the District of Columbia, New York, and Massachusetts. His legal education and bar admissions provide the foundation for his extensive work advising clients on complex state and local tax issues and serving as a national technical resource within Grant Thornton’s SALT practice.

• Recognition & Leadership

Jamie has held numerous leadership positions within the state and local tax profession throughout his career. He previously served as Chair of the District of Columbia Bar Association’s State and Local Tax Committee, was a member of the American Institute of Certified Public Accountants (AICPA) Tax Executive Committee, and is a past Chair of the AICPA State and Local Tax Technical Resource Panel. In recognition of his service to the profession, he received the AICPA’s 2020 Jonathan Horn Distinguished Service Award. He also serves on the SALT advisory boards for Bloomberg, the District of Columbia Office of Tax and Revenue, Villanova University Charles Widger School of Law, and New York University’s School of Continuing Professional Studies, and served as co-chair of the NYU Institute on State and Local Taxation in 2024 and 2025.

• Professional Involvement

Jamie is actively involved in several leading professional organizations and educational initiatives within the tax community. He is a member of the American Bar Association, the U.S. Supreme Court Bar Association, and the District of Columbia Bar Association. He regularly presents at national and regional conferences on state and local tax topics, authors articles addressing significant tax developments, and is frequently quoted by tax and business publications on emerging state tax issues. His advisory board service and speaking engagements reflect his ongoing commitment to advancing professional knowledge and practice in the state and local tax field.

• Experience

Jamie has 27 years of experience advising clients on state and local tax controversy and consulting matters, having served in national and practice office roles at major public accounting firms in Washington, D.C., and New York. As the State and Local Tax leader within Grant Thornton’s Washington National Tax Office, he provides technical guidance on complex tax issues involving state corporate income and sales tax legislation, federal conformity, apportionment, and filing methodologies. His previous experience as a corporate and securities attorney in New York further strengthens his legal and technical perspective, enabling him to advise clients on a broad range of sophisticated state tax matters while contributing to thought leadership through speaking, writing, and technical analysis.

Ted W. Friedman, Esq., Partner | Eversheds Sutherland

Ted Friedman is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He focuses his practice on complex state and local tax planning, controversy, and litigation matters, representing clients across a broad range of industries. Ted advises businesses on state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and transactional tax issues. He regularly represents taxpayers before state taxing authorities and courts and counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other strategic business transactions.

• Education & Credentials

Ted earned his Juris Doctor from University of Chicago Law School and his Bachelor of Arts from Yale University. He is admitted to practice in Georgia and the District of Columbia. His legal practice is devoted to state and local taxation, with particular emphasis on multistate tax planning, controversy, and litigation.

• Recognition & Leadership

Ted is a nationally recognized leader in state and local taxation. He has been consistently recognized by Chambers USA for State and Local Tax and has also been recognized by The Best Lawyers in America for Tax Law. As a partner in Eversheds Sutherland’s nationally ranked SALT practice, he advises clients on some of the most significant multistate tax controversies and planning matters and is widely regarded for his leadership in the field.

• Professional Involvement

Ted is an active author, speaker, and thought leader on state and local tax issues. He frequently presents at conferences and educational programs sponsored by organizations such as the Council On State Taxation (COST), the Tax Executives Institute (TEI), and the American Bar Association, and regularly publishes articles and client alerts analyzing developments in state tax legislation, litigation, and administrative guidance. His work helps businesses and tax professionals understand the practical implications of evolving state tax laws.

• Experience

Ted advises multinational corporations and other businesses on a wide range of state and local tax matters, including tax controversy, audits, administrative appeals, litigation, and multistate tax planning. His experience encompasses state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and the state tax consequences of mergers, acquisitions, restructurings, and other corporate transactions. He regularly represents clients before state taxing authorities and appellate courts while developing strategic solutions to minimize multistate tax exposure and resolve complex state tax disputes.

Timothy G. Schally, Esq., Partner | Michael Best & Friedrich

Timothy Schally is a partner in the Tax Practice at Michael Best & Friedrich LLP, where he advises businesses, private equity firms, investors, and individuals on a broad range of federal tax matters. His practice focuses on domestic and international tax planning, mergers and acquisitions, corporate restructurings, private equity and venture capital transactions, partnership taxation, and executive compensation. Timothy works closely with clients to structure complex transactions in a tax-efficient manner while helping them navigate evolving federal tax laws and achieve their business objectives.

• Education & Credentials

Timothy earned his Juris Doctor, magna cum laude, from Marquette University Law School, where he was elected to the Order of the Coif. He also earned a Master of Laws (LL.M.) in Taxation from New York University School of Law and a Bachelor of Business Administration from University of Wisconsin–Madison. He is admitted to practice in Wisconsin and concentrates his practice on corporate and partnership taxation, transactional tax planning, and international tax matters.

• Recognition & Leadership

Timothy is recognized for his sophisticated tax practice advising clients on complex domestic and crossborder transactions. As a partner in Michael Best’s Tax Practice, he counsels businesses on strategic tax planning involving mergers and acquisitions, private equity investments, joint ventures, and corporate restructurings. His experience spans a wide range of industries, where he helps clients address challenging tax issues associated with business growth and transactional planning.

• Professional Involvement

Timothy is an active author and speaker on federal tax developments, regularly providing guidance on partnership taxation, corporate tax planning, mergers and acquisitions, executive compensation, and international tax matters. Through articles, presentations, and client alerts, he helps businesses and tax professionals understand emerging tax legislation and practical strategies for structuring complex transactions.

• Experience

Timothy advises corporations, private equity sponsors, investment funds, entrepreneurs, and closely held businesses on a broad spectrum of federal tax matters. His experience includes tax planning for mergers and acquisitions, corporate reorganizations, partnership and LLC taxation, private equity and venture capital transactions, executive compensation, and international business transactions. He regularly structures tax-efficient transactions, assists clients with business formations and restructurings, and provides strategic advice on complex tax issues affecting domestic and multinational businesses.

Todd G. Betor, Esq., Partner | Eversheds Sutherland

Todd G. Betor is a Partner in Eversheds Sutherland’s State and Local Tax (SALT) practice in New York, where he advises industry-leading companies on a broad range of state and local tax matters. His practice focuses on clients in the digital economy, retail, technology, and consumer products sectors, as well as highly regulated industries such as tobacco. Todd has extensive experience advising on the state tax implications of mergers and acquisitions, corporate restructurings, and other business transactions, including pre- and post-transaction planning, tax modeling, implementation strategies, and tax opinions. He also counsels clients on federal tax conformity, state and local excise taxes, tax controversy and litigation, employment tax withholding, residency issues, and multistate tax planning for global workforces. Throughout his practice, he collaborates with multidisciplinary teams to deliver integrated legal and tax solutions for complex business matters.

• Education & Credentials

Todd earned a Bachelor of Arts from Virginia Polytechnic Institute and State University, a Juris Doctor with honors from The George Washington University Law School, and a Master of Laws (LL.M.) in Taxation from New York University School of Law. He is admitted to practice law in New York, the District of Columbia, and Virginia. His academic background and legal credentials provide the foundation for his practice advising clients on sophisticated state and local tax planning, transactional tax matters, and tax controversy issues.

• Recognition & Leadership

Todd has been recognized nationally for his contributions to the state and local tax profession. He was named State Tax Author of the Year by Bloomberg Tax & Accounting in 2021 and has been recognized by The Legal 500 United States in the area of U.S. Taxes: Contentious for 2022 through 2024, including designation as a Key Lawyer. In addition, he was part of the global mergers and acquisitions team that received The M&A Advisor’s 2025 Industrials Deal of the Year award for its work supporting PPF and the leadership of Kodak Alaris in its turnaround and sale to Kingswood Capital. These distinctions reflect his recognized expertise in state and local taxation, transactional tax planning, and tax controversy.

• Professional Involvement

Todd is an active contributor to the tax profession through frequent speaking engagements, technical publications, and educational programs. He regularly presents at conferences and seminars hosted by organizations including the Tax Executives Institute (TEI), the Council On State Taxation (COST), New York University, the Institute for Professionals in Taxation (IPT), and Eversheds Sutherland, addressing topics such as state tax policy, mergers and acquisitions, financial accounting for SALT, tax controversy, and multistate tax planning. He also authors legal updates and thought leadership on significant state and local tax developments, helping tax professionals and businesses navigate evolving tax laws and regulatory changes.

• Experience

Todd has built a comprehensive state and local tax practice centered on advising multinational and domestic businesses on complex transactional and controversy matters. His experience spans state tax planning before and after mergers, acquisitions, and restructurings; modeling tax consequences; drafting tax opinions; and guiding clients through implementation and integration processes. He also represents clients in state tax audits, administrative controversies, and litigation, while advising on employment tax withholding, residency issues, and state and local excise taxes. His work across industries—including technology, retail, consumer products, and highly regulated sectors—combined with his multidisciplinary approach to transactions and tax planning, has established him as a trusted advisor on sophisticated multistate tax matters.

Zach Gladney, Esq., Partner | Alston & Bird

Zachry T. Gladney is a Partner in Alston & Bird’s State & Local Tax Group, where he focuses on complex state tax controversy matters and sophisticated corporate restructuring transactions across jurisdictions throughout the United States. He advises clients on high-profile tax litigation, administrative proceedings, audits, compliance obligations, and state tax issues arising from mergers, acquisitions, dispositions, and spinoffs. His practice serves leading companies across industries including technology, healthcare, retail, manufacturing, publishing, and consumer products. In addition to his client work, Zach is a frequent lecturer before professional organizations and has authored or contributed to numerous articles published in national tax journals.

• Education & Credentials

Zach earned a Bachelor of Business Administration (B.B.A.) from the University of Georgia, a Juris Doctor (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, and a Master of Laws (LL.M.) in Taxation from New York University. He is admitted to practice law in New York and South Carolina. His legal education and advanced tax specialization provide the foundation for his practice advising clients on complex state and local tax controversy, transactional tax planning, and corporate restructuring matters.

• Recognition & Leadership

Zach has been recognized by Chambers USA: America’s Leading Lawyers for Business in the area of Tax: State & Local, reflecting his reputation as a leading practitioner in the field of state tax controversy. His professional standing is further demonstrated through his role as a frequent speaker at nationally recognized tax conferences and educational programs, where he presents on significant developments in state and local taxation, tax controversy, transfer pricing, and transactional tax issues.

• Professional Involvement

Zach actively contributes to the state and local tax community through regular speaking engagements and technical publications. He frequently presents at conferences hosted by organizations such as the Tax Executives Institute (TEI), the Council On State Taxation (COST), New York University, and other professional forums, addressing developments in SALT controversy, state income taxation, software taxation, transfer pricing, and emerging tax policy issues. In addition to his presentations, he has authored and co-authored numerous articles published in national tax journals, helping tax professionals and businesses understand evolving state tax law and administrative developments.

• Experience

Zach has developed a national state and local tax practice centered on resolving complex tax controversies and advising clients on significant corporate transactions. His experience includes representing taxpayers in high-profile litigation, administrative proceedings, state tax audits, and compliance matters across numerous jurisdictions. He also advises clients on the state tax aspects of multibillion-dollar mergers, acquisitions, corporate restructurings, dispositions, and spinoffs, providing strategic guidance throughout the transaction lifecycle. His work spans a broad range of industries, including software and technology, healthcare, retail, manufacturing, publishing, packaging technology, and consumer products, making him a trusted advisor on sophisticated state tax matters for some of the world’s leading companies.

Michael Bryan, CPA, Deputy Director, Audit Activity | New Jersey Division of Taxation

Michael Bryan, CPA, is a Partner and Director of Tax Services at Cerity Partners in Louisville. With more than 16 years of experience in tax planning and compliance, he specializes in leading and managing tax departments that serve high-net-worth individuals. As a member of the firm’s Leadership Team, Michael advises clients on sophisticated tax planning strategies while overseeing tax compliance and advisory services. Prior to joining Cerity Partners, he served as Vice President of the Business Division at ARGI Financial Group, where he was also a board member and a strategic member of the senior leadership team. He also served as Managing Partner of ARGI CPAs & Advisors, PLLC, a public accounting firm focused on tax planning, compliance, and business advisory services.

• Education & Credentials

Michael Bryan earned a Bachelor of Science degree in Accounting from Western Kentucky University. He is a Certified Public Accountant (CPA).

• Recognition & Leadership

Michael Bryan serves as Director of Tax Services and Partner at Cerity Partners and is a member of the firm’s Leadership Team. Prior to joining the firm, he held several executive leadership positions at ARGI Financial Group, including Vice President of the Business Division, board member, and strategic member of the senior leadership team. He also served as Managing Partner of ARGI CPAs & Advisors, providing leadership in tax and business advisory services.

• Professional Involvement

Michael Bryan’s professional practice centers on tax planning and compliance for high-net-worth individuals. He works closely with clients to develop comprehensive tax strategies while leading tax departments and providing business advisory services. Through his leadership roles, he contributes to the firm’s tax practice and advises clients on complex tax matters.

• Experience

Michael Bryan has more than 16 years of experience in tax planning, compliance, and business advisory services. Throughout his career, he has specialized in serving high-net-worth individuals and managing sophisticated tax operations. Before joining Cerity Partners, he held leadership positions at ARGI Financial Group and ARGI CPAs & Advisors, where he oversaw tax planning, compliance, and advisory services while helping guide the strategic direction of the organizations.

Shane Hofeling, Esq., Chief Counsel, Legal Division | California Franchise Tax Board

Shane Hofeling is the Chief Counsel of the California Franchise Tax Board (FTB), where he leads the agency’s Legal Division and provides legal oversight on California’s personal income tax and corporate franchise and income tax laws. He began his public service career with the FTB more than 22 years ago as a staff attorney and has served in five of the Legal Division’s eight bureaus, developing expertise across all aspects of individual income tax and corporate franchise and income tax law. Prior to becoming Chief Counsel, Shane served as Assistant Chief Counsel of the Litigation Bureau, overseeing the department’s litigation management and strategy for more than four years, and later as Deputy Chief Counsel responsible for the Technical Resources Bureau, where he directed the agency’s regulatory and legal guidance programs and served as attorney to the three-member Franchise Tax Board. Before joining the FTB, he practiced privately in the areas of estate planning and tax planning.

• Education & Credentials

Shane earned a Juris Doctor with a Tax Certification from the University of the Pacific, McGeorge School of Law in 2002. He also holds a Master of Accounting and a Bachelor of Science in Accounting from the University of Utah. In addition, he is a graduate of the California State University, Sacramento Leadership for Government Executives program. His legal and accounting education, combined with specialized tax training, provides the foundation for his leadership of the California Franchise Tax Board’s Legal Division.

• Recognition & Leadership

Throughout his career with the California Franchise Tax Board, Shane has advanced through progressively senior leadership positions, serving as a subject matter expert across all aspects of California individual income tax and corporate franchise and income tax law. Before his appointment as Chief Counsel, he led the Litigation Bureau as Assistant Chief Counsel, directing the department’s litigation management and strategy, and later oversaw the Technical Resources Bureau as Deputy Chief Counsel, managing the agency’s regulatory and legal guidance programs while serving as legal counsel to the three-member Franchise Tax Board. His appointment as Chief Counsel reflects more than two decades of leadership and technical expertise within California’s principal tax administration agency.

• Professional Involvement

As Chief Counsel, Shane oversees the Legal Division’s responsibility for representing the Franchise Tax Board in tax matters, including protests, appeals, settlements, and litigation, while also providing legal counsel on legislative, regulatory, administrative, and personnel matters. In his previous role leading the Technical Resources Bureau, he supervised the department’s regulatory and legal guidance programs and served as attorney to the Franchise Tax Board’s governing members, contributing to the development and interpretation of California tax law and policy.

• Experience

Shane has more than 22 years of experience with the California Franchise Tax Board, during which he has worked across five of the Legal Division’s eight bureaus and developed extensive expertise in California individual income tax and corporate franchise and income tax law. His career includes leadership of the Litigation Bureau, where he directed litigation strategy and management, and the Technical Resources Bureau, where he oversaw regulatory guidance, legal publications, and board counsel responsibilities. Prior to entering public service, he practiced privately in estate and tax planning, providing him with both private-sector and government experience in tax law. As Chief Counsel, he now leads the FTB’s Legal Division and oversees the legal functions supporting California’s administration and enforcement of its tax laws.

Thomas J. Gohsler, Esq., Chief Counsel | Pennsylvania Department of Revenue

Thomas J. Gohsler is the Chief Counsel for the Pennsylvania Department of Revenue, where he serves as the agency’s chief legal officer within the Commonwealth of Pennsylvania’s Office of General Counsel. In this role, he oversees the Department of Revenue’s legal matters and provides legal counsel on issues affecting the administration and enforcement of Pennsylvania tax laws.
Having advanced through several leadership positions within the Department of Revenue’s legal office, he previously served as Assistant Counsel and Deputy Chief Counsel before being appointed Chief Counsel.

• Education & Credentials

Thomas earned a Juris Doctor from the Dickinson School of Law and a Bachelor of Science from the University of Scranton. He is admitted to practice law in the Commonwealth of Pennsylvania. His legal education and Pennsylvania bar admission provide the foundation for his work advising the Department of Revenue on state tax law and legal matters arising from the administration of the Commonwealth’s revenue system.

• Recognition & Leadership

Thomas has held progressively senior leadership positions within the Pennsylvania Department of Revenue’s legal office, culminating in his appointment as Chief Counsel. Prior to assuming his current role, he served as both Assistant Counsel and Deputy Chief Counsel, demonstrating long-standing leadership within the Department’s legal organization. As Chief Counsel, he leads the Department’s legal function and serves as the principal legal advisor on matters affecting the agency’s administration of Pennsylvania tax law.

• Professional Involvement

Thomas is actively involved in the legal profession as a Delegate to the Tax Section of the Pennsylvania Bar Association. Through this role, he participates in one of the Commonwealth’s principal professional organizations dedicated to tax law and policy while continuing to provide legal leadership for the Pennsylvania Department of Revenue through the Office of General Counsel.

• Experience

Thomas has built his legal career within the Pennsylvania Department of Revenue, serving in multiple legal leadership positions including Assistant Counsel, Deputy Chief Counsel, and now Chief Counsel. His experience centers on advising the Department on legal issues involving the administration of Pennsylvania tax laws and representing the agency as part of the Commonwealth’s Office of General Counsel. His progression through increasingly senior legal roles reflects substantial experience in public-sector tax law and government legal practice.

Sarah Van Wieren, Esq., Deputy Commissioner, Office of Tax Policy Analysis | New York State Department of Taxation and Finance

Sarah Van Wieren serves as Deputy Commissioner of the Office of Tax Policy Analysis for the New York State Department of Taxation and Finance, a position she assumed in August 2024. In this role, she leads an organization of more than 100 employees responsible for developing and evaluating tax policy, revenue forecasting and estimation, taxpayer guidance, and educational resources that promote voluntary compliance. She also oversees the Department’s legislative initiatives and serves as a key liaison with the New York State Legislature.

• Education & Credentials

Sarah Van Wieren earned an LL.M. in Taxation from the University of Florida, a J.D. from Seattle University, and a bachelor’s degree in Political Science from the University of Memphis.

• Recognition & Leadership

As Deputy Commissioner, Sarah leads the Office of Tax Policy Analysis, directing a multidisciplinary team responsible for statewide tax policy development, revenue forecasting, taxpayer guidance, and legislative initiatives. Her leadership plays a central role in shaping New York’s tax policy and improving taxpayer education and compliance.

• Professional Involvement

Sarah works closely with state policymakers and legislative leaders to develop and implement tax policy initiatives while overseeing the Department’s communications, publications, forms, website content, and other taxpayer guidance designed to enhance public understanding of New York tax law and encourage voluntary compliance.

• Experience

Sarah brings more than 20 years of experience in state and local tax policy. Prior to joining the New York State Department of Taxation and Finance, she worked in the Washington National Tax Office of a public accounting firm, where she focused on state and local tax matters. Earlier in her career, she served as a Tax Policy Analyst with the Virginia Department of Taxation, building extensive experience in tax policy development, analysis, and administration.

Ray Langenberg, Esq., Special Counsel for Tax Litigation | Texas Comptroller of Public Accounts

Ray Langenberg is the Special Counsel for Tax Litigation at the Texas Comptroller of Public Accounts, where he advises the Comptroller on litigation strategy and is deputized to represent the agency in selected court proceedings. His practice focuses on state tax litigation and administrative law, drawing on extensive experience from both the public and private sectors. Before joining the Comptroller’s office, Ray was the managing partner of Scott, Douglass & McConnico, LLP, where he represented taxpayers in state tax disputes for many years before transitioning to public service. Earlier in his career, he served as a briefing attorney for Chief Justice Jack Pope of the Texas Supreme Court after beginning his professional career as a Houston police officer. Ray is also a frequent speaker on state and local tax matters for professional organizations and educational programs.

• Education & Credentials

Ray earned his Juris Doctor with honors from The University of Texas School of Law. Following law school, he served as a briefing attorney for Chief Justice Jack Pope of the Texas Supreme Court, gaining significant judicial experience before entering private practice. His legal education and judicial clerkship established the foundation for a career dedicated to state tax litigation, administrative law, and tax controversy.

• Recognition & Leadership

Ray has held leadership positions in both private practice and public service throughout his legal career. As the former managing partner of Scott, Douglass & McConnico, LLP, he led a practice focused on state tax litigation and administrative law. In his current role as Special Counsel for Tax Litigation, he serves as a principal legal advisor to the Texas Comptroller on litigation strategy and represents the agency in significant tax cases. His selection as a speaker for professional organizations such as the Texas Society of CPAs and the Multistate Tax Commission reflects his recognized expertise in state tax litigation and controversy.

• Professional Involvement

Ray actively contributes to the state and local tax profession through speaking engagements and educational programs. He regularly presents at conferences sponsored by organizations such as the Texas Society of CPAs and the Multistate Tax Commission, where he shares insights on state tax litigation, controversy, and administrative law. His involvement in these professional programs reflects his continued commitment to educating tax practitioners and government attorneys on developments in state tax law.

• Experience

Ray has built a distinguished career spanning private practice, judicial service, and government. Before joining the Texas Comptroller of Public Accounts, he served as managing partner of Scott, Douglass & McConnico, LLP, where his practice concentrated on state tax litigation and administrative law, representing taxpayers in disputes with the Comptroller. In his current role as Special Counsel for Tax Litigation, he advises the Comptroller on litigation strategy and personally represents the agency in selected cases. Earlier in his career, he served as a briefing attorney to the Chief Justice of the Texas Supreme Court after working as a Houston police officer, giving him a diverse professional background that has shaped his approach to complex tax litigation and public service.

James R. Eads, Jr., Esq., Principal, Taxpayer Advocacy | Ryan

James R. Eads, Jr. is a Principal in Ryan Advocacy based in Austin, Texas, where he specializes in tax issue negotiation and resolution, policy advice, and advocacy before legislative, executive, and tax agencies across all states, tax types, and industries. He brings extensive experience from both the private and public sectors, having previously served as President and Executive Director of a state tax research institute, Partner at a national accounting firm, Government Relations and Tax Counsel for a national telecommunications company, and Tax Attorney for a national retail company. His public-sector experience includes serving as Executive Director of the Federation of Tax Administrators (FTA), Director of Electronic Commerce and International programs within the IRS Large and Mid-Size Business Division, Chief Counsel of the Arkansas Revenue Division, and Adjunct Professor of Law at the University of New Mexico School of Law. He is also a frequent speaker on state and local tax matters before leading tax organizations throughout the United States.

• Education & Credentials

James earned a Juris Doctor from the University of Arkansas and is licensed to practice law in Arkansas. He also holds a Bachelor of Science in Business Administration from the University of Arkansas. His legal education and business background have supported a distinguished career spanning government service, private practice, tax policy, litigation strategy, and taxpayer advocacy.

• Recognition & Leadership

James has held numerous leadership positions throughout the state and local tax profession. He previously served as Executive Director of the Federation of Tax Administrators, President of the National Tax Association (2000–2001), and Chairman of the Council On State Taxation’s Electronic Commerce Task Force (1998–2000). He has also served on the State Tax Advisory Boards for CCH and BNA Tax Management, the Advisory Board of the Georgetown Institute of State and Local Tax, and the National Tax Association Telecommunications and Electronic Commerce Project. In 2015, he was appointed to the California Franchise Tax Board Advisory Board, becoming the first non-Californian to serve in that capacity, reflecting national recognition of his expertise in state taxation and tax policy.

• Professional Involvement

James remains actively involved in the state and local tax community through professional organizations, advisory boards, and educational programs. He is a frequent presenter for organizations including the American Bar Association Tax Section, the Council On State Taxation (COST), the Institute for Professionals in Taxation (IPT), the Tax Executives Institute (TEI), New York University State and Local Tax Conference, Michigan State Tax Conference, Ohio State Tax Conference, and the Pew State Tax Initiative Congressional Staff Seminar. His advisory board service and speaking engagements demonstrate his ongoing commitment to advancing tax policy, taxpayer advocacy, and professional education.

• Experience

James has built a distinguished career that spans leadership in government, private practice, academia, and tax policy. As Principal of Ryan Advocacy, he advises clients on tax controversy, legislative strategy, policy development, and negotiations before state tax agencies nationwide. His previous roles include Executive Director of the Federation of Tax Administrators, Director of Electronic Commerce and International programs at the Internal Revenue Service, Chief Counsel of the Arkansas Revenue Division, partner at a national accounting firm, government relations and tax counsel for a national telecommunications company, and tax attorney for a national retail organization. This breadth of experience across federal, state, and private-sector tax administration has established him as one of the country’s most experienced practitioners in state and local tax policy and taxpayer advocacy.

Dale Kim, CPA, Partner | PwC

Dale Y. Kim, CPA, is an Adjunct Professor of Accounting in Fordham University’s Master of Science in Taxation program, where he has taught tax courses since 2012. He is also a Partner at PwC, bringing extensive experience in state and local tax (SALT) advisory services to both his teaching and professional practice. Prior to joining PwC, Dale was a Partner in the State and Local Tax practice at Ernst & Young LLP, where he led the firm’s Real Estate, Hospitality, and Construction market segment SALT practice from its New York office. Before joining Ernst & Young in 2017, he practiced in KPMG LLP’s State and Local Tax group, advising clients in the banking and capital markets, wealth and asset management, and real estate, hospitality, and construction industries. Throughout his career, he has combined technical tax expertise with industry leadership and higher education.

• Education & Credentials

Dale is a Certified Public Accountant (CPA) and has built his career as a state and local tax professional with leadership roles at three of the world’s largest professional services firms. His CPA credential, together with his extensive experience advising clients on complex multistate tax matters, provides the foundation for both his professional practice and his role as an Adjunct Professor of Accounting in Fordham University’s M.S. in Taxation program. The official Fordham biography does not list additional academic degrees or educational institutions.

• Recognition & Leadership

Throughout his career, Dale has held significant leadership positions within the state and local tax profession. As a Partner at PwC and formerly a Partner at Ernst & Young, he led Ernst & Young’s Real Estate, Hospitality, and Construction SALT practice in New York, overseeing tax advisory services for clients in those industries. His selection as a speaker by numerous national professional organizations reflects recognition of his expertise in state and local taxation and his standing within the profession.

• Professional Involvement

Dale is actively involved in the tax profession through teaching and professional education. Since 2012, he has served as an Adjunct Professor of Tax in Fordham University’s Master of Science in Taxation program. In addition, he has been a featured speaker for organizations including the American Bar Association, the National Association of State Bar Tax Sections, the Tax Executives Institute (TEI), NAREIT, NCREIF, the Institute for Professionals in Taxation (IPT), the Council On State Taxation (COST), the New York State Society of Certified Public Accountants (NYSSCPA), the Maryland Association of Certified Public Accountants (MACPA), and the Committee of Banking Institutions on Taxation (CBIT).

• Experience

Dale has developed an extensive career advising clients on state and local tax matters across multiple industries, including financial services, real estate, hospitality, construction, banking, capital markets, and wealth and asset management. His experience spans leadership positions at KPMG, Ernst & Young, and PwC, where he has advised clients on complex SALT issues while leading specialized industry practices. Alongside his professional work, he has taught graduate-level taxation at Fordham University since 2012, integrating practical industry experience with academic instruction for future tax professionals.

Dátus Tomasovich, CPA, Managing Director | KPMG

Dátus Tomasovich, CPA, is a Managing Director in the State and Local Tax (SALT) Practice at KPMG. He has extensive experience in state and local tax structuring, consulting, compliance, and financial statement audit and attestation services. Throughout his career, Dátus has advised on transactions exceeding $100 billion, including matters involving real estate, mergers and acquisitions, private equity buyouts, credit transactions, art sales, and alternative energy development projects. He works with a broad range of clients, including organizations in the banking, real estate, private equity, investment management, technology, and alternative energy sectors, providing strategic guidance on complex state and local tax issues.

• Education & Credentials

Dátus Tomasovich is a Certified Public Accountant (CPA).

• Recognition & Leadership

Dátus Tomasovich serves as a Managing Director in KPMG’s State and Local Tax Practice, where he provides leadership on complex tax planning, consulting, and transaction matters. His experience advising on transactions valued at more than $100 billion reflects his extensive work on sophisticated state and local tax issues across numerous industries.

• Professional Involvement

Dátus Tomasovich focuses his professional practice on state and local taxation, advising clients on deal structuring, tax planning, compliance, legislative analyses, controversy matters, audit defense, voluntary disclosures, private letter rulings, refund claims, business restructuring, real estate transfer tax, sales and use tax studies, technology solutions, and nexus and apportionment analyses. His practice serves clients across industries including banking, credit, real estate, REITs, RICs, private equity, hedge funds, investment advisers, broker-dealers, family offices, technology, and alternative energy.

• Experience

Dátus Tomasovich has extensive experience providing state and local tax consulting, compliance, and transaction planning services. His work includes advising on large-scale transactions involving mergers and acquisitions, private equity investments, real estate, credit transactions, art sales, and alternative energy projects, with aggregate transaction values exceeding $100 billion. He also assists clients with tax controversy and audit defense, business restructuring, taxability studies, legislative analyses, and strategic planning, helping organizations navigate complex multistate tax matters across a wide range of industries.

Charles C. Kearns, Esq., Partner | Eversheds Sutherland

Charles C. “Charlie” Kearns is a Partner in Eversheds Sutherland’s State and Local Tax (SALT) practice in Washington, D.C., where he advises Fortune 500 companies on all aspects of state and local tax policy, planning, restructuring, acquisitions, and tax controversy. His practice focuses on helping employers navigate state and local tax issues arising from employment relationships, including multistate withholding compliance, deferred compensation planning, unemployment insurance matters, and the tax implications of remote and mobile workforces. Charlie also has extensive experience advising technology, media, and telecommunications companies on state tax policy, legislative developments, the application of federal legislation to state taxes, and issues involving the Streamlined Sales and Use Tax Agreement. Before joining Eversheds Sutherland in 2005, he served as a Graduate Fellow at the Council On State Taxation (COST).

• Education & Credentials

Charlie earned a Bachelor of Arts from the University of North Carolina, followed by both a Juris Doctor (J.D.) and a Bachelor of Civil Law (B.C.L.) from the Louisiana State University School of Law. He later completed a Master of Laws (LL.M.) at Georgetown University Law Center. He is admitted to practice law in the District of Columbia and Louisiana. His legal education and advanced tax training provide the foundation for his practice advising clients on sophisticated state and local tax planning, employment tax matters, tax controversy, and multistate compliance.

• Recognition & Leadership

Charlie has been recognized by The Legal 500 United States in the area of U.S. Taxes: Non-Contentious (2026), reflecting his reputation in the field of state and local taxation. Throughout his career, he has established himself as a leading authority on state tax policy, digital taxation, employment tax, and multistate compliance through his work advising Fortune 500 companies and his ongoing leadership in discussions surrounding emerging state tax issues affecting businesses across numerous industries.

• Professional Involvement

Charlie is an active contributor to the state and local tax profession through frequent speaking engagements and technical presentations before leading tax organizations and industry groups. He regularly presents for the Council On State Taxation (COST), the Tax Executives Institute (TEI), the National Conference of State Legislatures (NCSL), the Louisiana State Bar Association, the Electronic Transactions Association (ETA), the Federation of Tax Administrators (FTA), and the American Bar Association–Institute for Professionals in Taxation (ABA-IPT). His presentations focus on state tax policy, digital taxation, remote workforce issues, legislative developments, and multistate employment tax compliance, reflecting his ongoing commitment to educating tax professionals and business leaders on evolving SALT issues.

• Experience

Charlie has developed a national state and local tax practice centered on advising Fortune 500 companies on complex tax planning, restructuring, acquisitions, controversy, and policy matters. His experience includes assisting multistate and multinational employers with withholding compliance, remote workforce planning, deferred compensation, unemployment insurance, and employment-related tax policies, while also advising technology, media, and telecommunications companies on legislative analysis, digital taxation, and the interaction between federal and state tax laws. His combination of technical tax expertise, policy analysis, and practical business planning has made him a trusted advisor to companies navigating sophisticated multistate tax challenges.

Colleen Medici, Senior Director, Tax | Comcast Corporation

Colleen Medici is a tax professional with KPMG LLP, where she focuses on tax technology collaboration, tax policy, and modernization initiatives. Based in Philadelphia, Pennsylvania, she has experience supporting organizations through evolving tax processes and technology-driven solutions. Prior to joining KPMG, Colleen held roles at Comcast, where she contributed to tax-related initiatives. In addition to her professional practice, she is an active speaker who shares her expertise on tax topics through educational presentations and industry events.

• Education & Credentials

Colleen Medici is an IRS Registered Tax Preparer and is based in Philadelphia, Pennsylvania.

• Recognition & Leadership

Colleen Medici has demonstrated leadership in tax technology collaboration and tax modernization initiatives throughout her career. She has also contributed to the professional development of students and tax professionals by speaking at educational institutions and participating in tax-focused presentations and events.

• Professional Involvement

Colleen Medici is actively involved in the tax community through presentations and educational initiatives focused on tax policy, technology, and modernization. She has spoken at programs hosted by Drexel University and Villanova University, where she shares insights on tax-related topics and emerging developments in the profession.

• Experience

Colleen Medici has professional experience in tax policy, tax technology collaboration, and modernization efforts through her roles at KPMG LLP and Comcast. Her work has included supporting tax technology initiatives, contributing to tax policy developments, and participating in projects designed to improve and modernize tax processes. She also regularly engages with the broader tax community through speaking engagements and educational programs.

Debra Silverman Herman, Esq., Partner | Hodgson Russ

Debra Silverman Herman is a Partner in Hodgson Russ LLP’s State & Local Tax Practice and is widely recognized for her experience in state and local taxation. She advises a broad range of clients on the state and local tax implications of multistate business activities from both planning and audit and controversy perspectives, with a particular focus on New York State and New York City tax matters. Her practice encompasses corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, withholding taxes, and personal income tax matters involving high-net-worth individuals. She also represents clients throughout all phases of tax disputes, including audits, administrative proceedings, litigation, and criminal tax investigations at the federal, state, and local levels. With more than 20 years of experience, Debra has represented domestic and multinational financial institutions, law firms, real estate investment trusts, manufacturers, retailers, energy companies, airlines, entertainers, tax-exempt organizations, and individual taxpayers.

• Education & Credentials

Debra earned a Bachelor of Arts from the University of Wisconsin–Madison, a Juris Doctor from the American University Washington College of Law, and a Master of Laws (LL.M.) in Taxation from New York University School of Law. She is admitted to practice law in New York, New Jersey, and the District of Columbia. Her legal education and advanced specialization in taxation provide the foundation for her practice advising clients on sophisticated state and local tax planning, controversy, litigation, and multistate tax matters.

• Recognition & Leadership

Debra has earned national recognition as a leader in the state and local tax profession. She is the Immediate Past Chair of the American Bar Association Section of Taxation’s Committee on State and Local Taxes and previously served as Chair of the New York City Bar Association’s State and Local Tax Committee. She is a Fellow of the American College of Tax Counsel and the American Bar Foundation and was recognized by Crain’s New York Business as one of its 2023 Notable Leaders in Accounting, Tax & Audit. Earlier in her career, she was selected to New York Metro Super Lawyers Rising Stars (2013 and 2014) and was featured in the American Bar Association’s Careers in Tax Law. She also served as Editor in Chief of The Tax Lawyer – The State and Local Tax Edition and State and Local Tax Lawyer – Symposium Edition, publications of the ABA Section of Taxation.

• Professional Involvement

Debra is actively involved in numerous professional organizations and educational initiatives within the tax community. She is the Immediate Past Chair of the American Bar Association Section of Taxation’s Committee on State and Local Taxes, a member of the New York State Bar Association Tax Section Committees on New York State Tax Matters and New York City Tax Matters, and a current member and former Chair of the New York City Bar Association’s State and Local Tax Committee. She is also a nationally recognized author on state tax issues, co-authoring Bloomberg Tax’s New York Sales and Use Taxes Portfolio, contributing a bi-monthly column to the New York Law Journal, and writing a quarterly column for the Journal of Taxation addressing U.S. Supreme Court state and local tax developments. In addition, she is a frequent speaker for organizations including the American Bar Association, the Tax Executives Institute (TEI), the Institute for Professionals in Taxation (IPT), the New York State Bar Association, the New York City Bar Association, and the New York and New Jersey Societies of Certified Public Accountants.

• Experience

Debra has more than two decades of experience representing clients in complex state and local tax matters, with an emphasis on multistate tax planning, audit defense, controversy, and litigation. Her practice includes advising clients on issues involving nexus, combined reporting, income sourcing, tax credits and incentives, real property transfer taxes, sales and use taxability, and state residency planning. She regularly obtains federal and state rulings and advisory opinions, prepares tax opinion letters, assists clients with voluntary disclosures and collection matters, and represents taxpayers throughout audits and litigation. Her extensive work across numerous industries, combined with her leadership in the state and local tax profession, has established her as one of the country’s leading practitioners in New York and multistate taxation.

Matthew A. Mantle, Esq., Shareholder | Dentons

Matthew A. Mantle is a Shareholder in Dentons Sirote’s Birmingham, Alabama office and a member of the firm’s Tax Practice, where he is part of the State and Local (Subnational) Tax and Tax Controversy teams. He is a nationally recognized State and Local Tax (SALT) attorney with more than 15 years of experience advising taxpayer clients on state and local tax planning, legislative matters, audits, litigation, and multistate tax issues in Alabama, Louisiana, Georgia, and throughout the Gulf South. His practice includes tax and business planning, administrative and judicial appeals, tax incentives, governmental relations, tax legislation, and unclaimed property matters. Matthew has represented clients ranging from Fortune 500 companies to closely held family businesses and has extensive experience litigating state tax disputes from initial audits through appeals before state supreme courts. Prior to joining Dentons, he served as a Graduate Fellow in State and Local Taxation for the Council On State Taxation (COST), where he worked on significant state tax litigation matters before the U.S. Supreme Court, state supreme courts, and state appellate courts.

• Education & Credentials

Matthew earned a Bachelor of Arts in Psychology and Fine Arts from Vanderbilt University, a Juris Doctor from The University of Alabama School of Law, a Master of Business Administration from The University of Alabama Manderson Graduate School of Business, and a Master of Laws (LL.M.) in Taxation from Georgetown University Law Center. He is admitted to practice law in Alabama, Georgia, Louisiana, and before the Supreme Court of the United States. His legal education, advanced tax specialization, and multistate admissions provide the foundation for his practice advising clients on complex state and local tax planning, controversy, and litigation matters.

• Recognition & Leadership

Matthew has earned national recognition for his work in state and local taxation. He has been recognized by Chambers USA in the area of Tax (Louisiana), listed in The Best Lawyers in America® for Tax Law from 2021 through 2026, named a Go-To Thought Leader by The National Law Review in 2021, and received the Institute for Professionals in Taxation (IPT) National Sales Tax Article of the Year Award in 2012. He also serves as a Council Officer for the Alabama State Bar Tax Section and previously served as Chair, Vice Chair, Secretary/Treasurer, and CLE Chair of the Louisiana State Bar Association’s Tax Section, reflecting his leadership within the SALT profession.

• Professional Involvement

Matthew is actively involved in numerous professional organizations dedicated to state and local taxation. He is a member of the American Bar Association Section of Taxation, the Alabama State Bar Tax Section, the State Bar of Georgia Tax Section, and the Bar of the Supreme Court of the United States. He previously served as a Graduate Fellow for the Council On State Taxation (COST) and has participated on policy committees for the Birmingham Business Council and Greater New Orleans, Inc. He is also a frequent speaker and author, presenting for organizations including COST, the Institute for Professionals in Taxation (IPT), the Tax Executives Institute (TEI), the Southeastern Association of Tax Administrators (SEATA), the Alabama State Bar, the Louisiana State Bar Association, Tulane University, the University of Alabama School of Law, Bloomberg BNA, Tax Analysts, and Law360 on topics involving state tax litigation, nexus, sourcing, apportionment, tax legislation, marketplace facilitator laws, and tax policy.

• Experience

Matthew has developed a comprehensive state and local tax practice representing taxpayers in complex planning, controversy, and litigation matters throughout the Gulf South and across the United States. His experience includes advising clients on tax planning, audits, administrative appeals, judicial appeals, tax incentives, governmental relations, legislative matters, and unclaimed property while managing sophisticated multijurisdictional tax disputes. He has represented taxpayers before the Alabama Department of Revenue, the Louisiana Department of Revenue, and numerous local taxing authorities, litigating matters from audit through state supreme court appeals. His combination of transactional planning, tax controversy, and appellate litigation experience has established him as a trusted advisor to businesses navigating complex multistate tax issues.

Scott Roberti, MBA, Managing Director, US State Policy Services | EY

Scott Roberti, MBA, is the US State Policy Services Leader and a Managing Director in Ernst & Young LLP’s National Tax practice, based in Stamford, Connecticut. He leads EY’s State Policy Services practice, helping organizations of all sizes, including Fortune 500 companies, develop and execute customized state tax policy strategies. Scott works closely with tax, government affairs, and business stakeholders to address evolving legislative, regulatory, and economic issues, guiding clients through the full policy process from issue identification to government engagement. Prior to joining EY, he spent 25 years at GE, where he led the company’s state policy team and developed extensive experience in state tax policy and business advocacy.

• Education & Credentials

Scott Roberti earned a Bachelor of Business Administration in Accounting from Niagara University and a Master of Business Administration in Taxation from Pace University’s Lubin School of Business.

• Recognition & Leadership

Scott Roberti serves as EY’s US State Policy Services Leader, overseeing the firm’s state policy practice and advising clients on complex legislative and tax policy matters. Before joining EY, he led GE’s state policy team and previously served on Connecticut’s Economic Competitive Council after being appointed by former State Senator John McKinney. He also served as Co-Chair of the Council On State Taxation (COST) Legislative & Policy Committee and has led numerous state chamber coalitions focused on business and industry tax policy initiatives.

• Professional Involvement

Scott Roberti is actively involved in state tax policy, government relations, and business advocacy. He collaborates with business leaders, policymakers, and tax professionals to develop coordinated policy strategies and frequently works with state chambers of commerce, tax officials, and industry organizations to build consensus on tax legislation and regulatory issues. He is also a frequent speaker and contributor to discussions on state tax policy and legislative developments.

• Experience

Scott Roberti has extensive experience in state tax policy, government affairs, and business advocacy. At EY, he advises clients on developing proactive state tax policy strategies that integrate tax, government affairs, and business objectives. Prior to joining EY, he spent more than two decades at GE leading the company’s state policy efforts, where he developed strategies for addressing legislative, regulatory, and economic issues affecting multistate businesses. His experience includes working with Fortune 500 companies, policymakers, and industry stakeholders to navigate complex state tax and public policy challenges.

John Wertz, Esq., Partner | State Tax Law

John Wertz is a Partner at State Tax Law LLC, where he focuses his practice on federal, state, and local tax planning, tax controversy, and state tax legislative affairs. He has extensive experience advising clients on a broad range of tax matters, including corporate, individual, partnership, and estate taxation, as well as state and local tax issues involving entity formation, mergers and acquisitions, captive insurance companies, and tax insurance. Throughout his career, John has worked in private practice, corporate tax departments, public accounting, and government, giving him a comprehensive perspective on complex tax matters. He began his career with the Internal Revenue Service and has since held positions at major accounting firms, a national insurance agency, a multinational media company, and an Am Law 50 law firm.

• Education & Credentials

John Wertz earned a Master of Laws (LL.M.) in Taxation from New York University School of Law, a Juris Doctor, cum laude, from Boston College Law School, and a Bachelor of Arts in English and Sociology, magna cum laude, from Boston College. He is admitted to practice law in New York and Massachusetts and is also admitted to practice before the U.S. Tax Court.

• Recognition & Leadership

John Wertz has held numerous leadership roles throughout his career in both the private and corporate sectors. During his 15 years in management and tax counsel positions for a multinational mass media conglomerate, he played a significant role in drafting sales factor sourcing legislation addressing content distribution revenue streams through a media industry trade association. As a Partner at State Tax Law LLC, he continues to advise clients on sophisticated state and local tax planning, controversy, and legislative matters.

• Professional Involvement

John Wertz concentrates his professional practice on federal, state, and local taxation, advising clients on tax planning, controversy, and legislative affairs. He regularly assists clients with state and local tax issues involving corporate, individual, partnership, and estate taxation, entity structuring, mergers and acquisitions, captive insurance companies, and tax insurance. His work also includes representing clients in federal, state, and local tax controversy matters and contributing to legislative initiatives affecting multistate taxpayers.

• Experience

John Wertz has extensive experience advising clients on complex federal, state, and local tax matters across a variety of industries. His career includes roles at the Internal Revenue Service, major accounting firms, a national insurance agency, an Am Law 50 law firm, and 15 years in management and tax counsel positions with a multinational mass media conglomerate focused primarily on film and television. Throughout his career, he has represented clients in tax controversy matters at all levels, advised on state and local tax planning and transactional issues, conducted merger and acquisition due diligence, and worked on legislative initiatives related to state tax sourcing and content distribution.

David Pope, Esq., Partner | DLA Piper

David Pope is a Partner in DLA Piper’s New York office, where he focuses his practice on state and local tax (SALT) matters. He advises clients on a broad range of state tax issues, including corporate income tax, sales and use tax, property tax, payroll tax, personal income tax, and unclaimed property. David represents clients in all aspects of state and local taxation, including controversy, litigation, planning, and restructuring matters, and has substantial experience defending clients in tax-related False Claims Act cases. His clients include Fortune 500 companies across numerous industries, including retail, financial services, digital, insurance, energy, media, telecommunications, pharmaceuticals, and manufacturing. Prior to joining DLA Piper, David was a state and local tax partner at another international law firm and began his career at a Big Four accounting firm.

• Education & Credentials

David Pope earned a Master of Laws (LL.M.) in Taxation from New York University School of Law, a Juris Doctor, cum laude, from Syracuse University College of Law, and a Bachelor of Science degree from the State University of New York at Binghamton. He is admitted to practice law in New York.

• Recognition & Leadership

David Pope has been recognized as a leading practitioner in state and local taxation. He is ranked in Band 2 for Tax: State & Local (New York) by Chambers USA (2025) and is recognized by The Legal 500 United States as a Recommended Lawyer for US Taxes: Contentious (2025). He is also a frequent speaker at national tax conferences and seminars, presenting on topics including state transfer pricing, ethics in state taxation, tax credits and incentives, and regulatory ethics.

• Professional Involvement

David Pope is an active member of the New York State Bar Association Tax Section and the American Bar Association Tax Section. He regularly publishes articles on state and local tax developments for leading publications, including Tax Notes State, Accounting Today, Corporate Taxation, and Chain Store Age, and has contributed to the state and local tax section of the US Taxation of Foreign-Controlled Businesses treatise. He also frequently speaks at programs hosted by organizations such as the Council On State Taxation (COST), the Tax Executives Institute (TEI), and New York University.

• Experience

David Pope has extensive experience advising clients on complex state and local tax matters involving planning, controversy, litigation, and business restructuring. He regularly represents taxpayers in disputes involving corporate income tax, sales and use tax, property tax, payroll tax, personal income tax, and unclaimed property, while also defending clients in tax-related False Claims Act matters. Throughout his career, he has advised Fortune 500 companies across a wide range of industries and has developed significant experience addressing multistate tax issues through his work at a Big Four accounting firm, an international law firm, and now DLA Piper.

DAY 1, WEDNESDAY, JULY 29, 2026

WELCOME REMARKS | 8:55am – 9:00am

Kathleen Costello, CMP, Assistant Director, NYU School of Professional Studies, New York, NY

SESSION 1 – STATE AND LOCAL TAX: WHAT TO WATCH IN THE YEAR AHEAD | 9:00am – 10:00am

This session looks at the trends driving state and local taxation today, providing the context for the deeper dives that follow throughout the program.

Jeffrey A. Friedman, Esq., Partner, Eversheds Sutherland, Washington, DC

SESSION 2 – SALES AND USE TAX DOCUMENTATION AND EXEMPTION ISSUES | 10:00am – 10:45am

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

Timothy A. Gustafson, Esq., Partner, Eversheds Sutherland, Sacramento, CA Jamie C. Yesnowitz, Esq., Partner, Grant Thornton, Washington, DC

BREAK | 10:45am – 11:00am

SESSION 3 – CORPORATE INCOME TAX APPORTIONMENT ISSUES, INCLUDING ALTERNATIVE APPORTIONMENT | 11:00am – 12:00pm

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.

Ted W. Friedman, Esq., Partner, Eversheds Sutherland, New York, NY

Timothy G. Schally, Esq., Partner, Michael Best & Friedrich, Milwaukee, WI

LUNCH | 12:00pm – 1:15pm

SESSION 4 – STATE TAXATION OF FOREIGN INCOME | 1:15pm – 2:15pm

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.

Todd G. Betor, Esq., Partner, Eversheds Sutherland, New York, NY

Zach Gladney, Esq., Partner, Alston & Bird, New York, NY

BREAK | 2:15pm – 2:30pm

SESSION 5 – ROUNDTABLE TAX DISCUSSION WITH SENIOR REVENUE AGENCY LEADERS FROM CA, NY, TX, NJ AND PA | 2:30pm – 4:30pm 

A question-and-answer session with state tax department leaders focusing on current state tax issues and policies related to the implementation of state taxes.

Participants:

Michael Bryan, CPA, Deputy Director, Audit Activity, New Jersey Division of Taxation, Trenton, NJ

Shane Hofeling, Esq., Chief Counsel, Legal Division, California Franchise Tax Board, Rancho Cordova, CA

Thomas J. Gohsler, Esq., Chief Counsel, Pennsylvania Department of Revenue, Harrisburg, PA

Sarah Van Wieren, Esq., Deputy Commissioner, Office of Tax Policy Analysis, New York State Department of Taxation and Finance, Albany, NY  

Ray Langenberg, Esq., Special Counsel for Tax Litigation, Texas Comptroller of Public Accounts, Austin, TX

Moderator:

James R. Eads, Jr., Esq., Principal, Taxpayer Advocacy, Ryan, Austin, TX

DAY 2, THURSDAY, JULY 30, 2026

SESSION 1 – STATE TAXATION OF PARTNERSHIPS AND PARTNERS | 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

Dátus Tomasovich, CPA, Managing Director, KPMG, Denver, CO

SESSION 2 – 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.

Charles C. Kearns, Esq., Partner, Eversheds Sutherland, Washington, DC

Colleen Medici, Senior Director, Tax, Comcast Corporation, Philadelphia, PA

BREAK | 10:45am – 11:00am

SESSION 3 – 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.

Debra Silverman Herman, Esq., Partner, Hodgson Russ, New York, NY

LUNCH | 12:00pm – 1:15pm

SESSION 4 – 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.

Charles C. Kearns, Esq., Partner, Eversheds Sutherland, Washington, DC

Matthew A. Mantle, Esq., Shareholder, Dentons, Birmingham, AL

BREAK | 2:15pm – 2:30pm

SESSION 5 – LOBBYING STATE AND LOCAL TAX ISSUES | 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.

Scott Roberti, MBA, Managing Director, US State Policy Services, EY, Stamford, CT John Wertz, Esq., Partner, State Tax Law, New York, NY

SESSION 6 – 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.

David Pope, Esq., Partner, DLA Piper, New York, NY