New York and Tri-State Taxation Conference

Mr. Klein, Chairman of the Firm, concentrates on New York State and New York City tax matters. He also has over 35 years of experience with federal, multistate, state, and local taxation. He is chair of the State and Local Taxation Section of the ACE Accounting Society. Mark is editor of New York Tax Highlights; contributing editor of CCH’s Guidebook to New York Taxes and co-author of CCH’s New York Residency and Allocation Audit Handbook, CCH’s New York Sales and Use Tax Answer Book, and NYSBA’s Contesting New York Tax Assessments. He has been quoted by the Wall Street Journal, New York Times, Associated Press, Miami Herald, and CNBC, and has appeared on CNN for a live interview on changing your residency. He was named 2021 “Lawyer of the Year” in the new edition of The Best Lawyers in America. He is admitted in New York (1983), Florida (1983), New Jersey (2019) and before the U.S. Supreme Court. Mr. Klein can be reached at mklein@hodgsonruss.com or @MarkKleinNY.

Joe Huddleston is an executive director in the firm’s National Tax Department serving the Indirect, State and Local Tax practice where he regularly consults with some of the largest domestic and multi-national corporations. Prior to joining EY, Joe served for ten years as Executive Director of the Multistate Tax Commission. In 2011 he was named by Tax Analysts as one of the top 10 individuals who influence state tax policy and practice, and in 2012 he received the 11th annual award for Outstanding Achievement in State and Local Taxation from New York University. In 2015 he received from Bloomberg BNA the Franklin C. Latcham award for Distinguished Service in State and Local Taxation. In 2016 he received the Wade Anderson Medal for Leadership in Interstate Tax Cooperation.

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. A recognized authority on state and local tax law, Alysse has been ranked in Chambers USA since 2017, among other honors. Committed to legal scholarship and education, she has served in leadership positions for a number of legal and industry organizations, including co-chairing the New York University Professional Studies Summer Institute on Taxation (State and Local Tax Programs) and serving on the planning/advisory committees for the Georgetown University Law Center Advanced State and Local Tax Institute, the National Multistate Tax Symposium, the Hartman State and Local Tax Forum, and the New York University School of Professional Studies Annual Institute on State and Local Taxation. Alysse also publishes articles and speaks frequently on emerging tax issues such as the impact of state initiatives on the digital economy, new developments in nexus issues, navigating state tax audits, and the impact of COVID-19 on state taxes.

Zhoudi Tang, CPA, MST, is a Manager at WithumSmith&Brown, PC in the State and Local Tax Group. He has experience assisting individuals, businesses to comply with Federal, State and Local regulations. He advises clients with respect residency, nexus and apportionment issues with a focus on income and franchise taxes. Mr. Tang’s industry expertise includes closely held and family businesses. Mr. Tang received his Masters from Zicklin School of Business, Baruch College. He is a CPA in New York and a member of the New York State Society of Certified Public Accountants (“NYSSCPA”). He is an active member and the current vice-chair of the NYSSCPA’s New York, Multistate and Local Tax Committee. He was a contributor to New Jersey CPA Magazine.

Roger S. Blane, Esq., is a member of the law firm of Hutton & Solomon, LLP, focusing his practice in the area of state and local taxation. He has successfully advised taxpayers in the area of state and local tax planning as well as represented taxpayers through the audit, administrative and judicial process. Mr. Blane has appeared before various government agencies. He frequently lectures for various organizations in the area of state and local taxation and has been a guest lecturer to the audit staff of the New York State Department of Taxation and Finance in Albany. Mr. Blane is a member of the New York Bar and Connecticut Bar, and is a member of the Multi-state and Local Taxation Committee of the New York State Society of Certified Public Accountants.

Raymond Freda has over 19 years of experience in state and local tax and advising clients with respect to income/franchise, capital, gross receipts, sales and use, property, employment and other state industry specific excise taxes. Raymond’s corporate clients range from early stage to Fortune 100 companies and he provides the following services: tax compliance, tax planning and restructuring, voluntary disclosure agreement advisory services, audit defense and negotiated settlement representation. In addition, Raymond leads a dedicated tax litigation practice which represents clients at various state administrative tax adjudicatory forums. Raymond’s individual tax services include residency planning (in bound/out bound), audit defense and litigation. Raymond has extensive transactional experience including sell side tax planning and EBITDA enhancement, due diligence, state tax structuring, transfer tax analysis and remediation and post-acquisition integration and planning. Before joining Andersen Tax, Raymond was a tax partner in an international professional services firm and provided state and local transaction advisory services. At the outset of his career, Raymond worked at the New York State Tax Appeals Tribunal Administrative Law Judge Unit. Raymond is currently the Chairman of the New York City Bar Association State and Local Taxation Committee and also serves as a member of the New York City Finance Commissioner’s Advisory Board. He frequently speaks at the Interstate Tax Corporation State and Local Tax Seminars, the New York City Bar Association and has been a speaker at the Council on State Taxation (COST), Tax Executives Institute (TEI), NYU Summer Institute in Taxation and New York State CPA Society events.

With 40 years of public accounting experience, Phil London is a valued partner emeritus. Phil brings unique expertise to The Tax Services Group regarding federal, state and local, business, and personal taxes. His deep knowledge of the law informs his work in estate and income tax planning for high net worth individuals, including the use of various types of trusts to maximize overall family wealth. A valued and trusted business advisor, Phil consults with clients on the structuring of prenuptial and divorce agreements, tax planning for real estate transactions, tax-free exchanges, and business transactions dealing with sales, acquisitions and reorganizations. A respected industry leader, Phil speaks on various topics including economic development incentives, mergers and acquisitions, and state, local and multistate income and sales tax matters. As former Chair of the NYSSCPA New York, Multistate, and Local Tax Committee, he has extensive contacts with tax professionals and administrators throughout the U.S. Phil currently serves on the NYSSCPA Legislative Task Force and is also the Vice Chair of the Tax Division Oversight Committee. He’s also a valued source for media including The Wall Street Journal, Crain’s New York Business, Inc. Magazine and various professional publications.

Steven J. Eller, CPA, JD, a Partner at PKF O'Connor Davies, LLP co-heads the firm’s State and Local Tax Group. Mr. Eller has over 30 years of professional experience assisting individuals, businesses, as well as estates and trusts plan for and comply with Federal, State and Local regulations. He advises clients with respect residency, nexus and apportionment issues, sales and use taxes and payroll taxes, , with a focus on strategic planning and compliance. Mr. Eller’s industry expertise includes real estate, manufacturing and closely held and family businesses. Mr. Eller has also been influential in both New York State and New York City tax reform. Mr. Eller received his J.D. from Widener University School of Law (formerly Delaware Law School of Widener University), and his B.S. in Accounting from the University of Delaware. He is a CPA in New York and New Jersey and a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (“NYSSCPA”), and the New Jersey Society of Certified Public Accountants. Mr. Eller is a licensed attorney in New Jersey and admitted to practice before the United States Tax Court. He is an active member and former chair of the NYSSCPA’s New York, Multistate and Local Tax Committee and the current Co-chair of its legislative subcommittee. Mr. Eller has chaired and lectured at the Foundation for Accounting Education’s highly acclaimed New York State and Multistate Taxation Conference. He has lectured for CCH, is a contributor to The Trusted Professional and has been quoted in the NY Post, Accounting Today and the Daily Tax Report.

Barry Halpern is a Tax & Business Services partner in the Firm’s New York City office. Mr. Halpern helps clients navigate the complexities of all areas of state taxation including general consulting, audit defense, strategic planning, apportionment sourcing studies, nexus considerations and resolutions, sales and use taxes, due diligence for mergers and acquisitions, audits of state income tax provisions, and state tax compliance. He also has extensive experience advising clients on New York State and New York City tax matters, having successfully represented corporations and partnerships before state taxing authorities and negotiated settlements and penalty abatements. Mr. Halpern’s focus is on understanding the needs of his clients and delivering high value quality professional services to companies across all industries including financial services, healthcare, private equity, technology and media. Mr. Halpern joined Marcum in 2021. He was previously a senior manager at a “Big Four” accounting firm.

Jack Trachtenberg is a Principal in Deloitte’s National Multistate Tax and Multistate Tax Controversy Services team in New York, and is a liaison to the Washington National Tax-Multistate practice as a New York controversy and technical lead. Jack focuses on all aspects of state and local tax matters, including controversy matters, for corporations and passthroughs, including income/franchise and sales and use tax, and has deep experience serving high-net-worth individuals in personal income tax matters, including residency. 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.

Zal Kumar is a partner in Mayer Brown's New York office and a member of the State & Local Tax (SALT) practice. He provides both transactional tax planning advice and tax controversy assistance. His clients include asset managers, commercial and investment banks, brokerdealers, utility companies, e-commerce companies, manufacturers, and high-net-worth individuals, including executives and investment professionals. In this capacity, Zal has counseled on complex tax audits and appeals, false claims act investigations, M&A transactions, business reorganizations, business relocations, investment fund formation and operation, real estate transactions, securities transactions, lending and leasing transactions, entering and expanding in US markets, and state tax planning strategies. He assists the world’s largest banks and asset managers with New York State and City tax matters. He is particularly skilled at navigating the multiple tax types that apply to their operations, and dealing with the agencies that handle tax audits and investigations—capabilities he strengthened while working in government. As the director of business tax services for the New York City Department of Finance (DOF), Zal was the principal drafter of New York City’s Business Corporation Tax, spearheaded a range of New York City audit policies, developed legal guidance for business taxes, handled DOF’s engagement in claims brought under the New York State False Claims Act, and worked with New York State on the development of its Franchise Tax regulations. Zal’s state and local tax knowledge covers the full spectrum of state and local tax issues, including nexus, income classification, allocation and apportionment, net operating losses, combined reporting, sales and use tax, real property transfer tax, employer withholding, and individual residency. Prior to joining Mayer Brown and working in government, Zal advised on the federal, state and local tax aspects of private equity and real estate transactions. He has built on that foundation to develop his current practice. Zal is an active thought leader in the tax community. He is co-chair of the Local Tax Subcommittee of the American Bar Association Tax Section, participates in numerous speaking engagements and frequently authors articles related to New York tax.

Chaim Kofinas has over 40 years experience in accounting and taxation specializing in state and local taxation issues. He has spent the last 35 years advising clients on income tax and sales tax matters as well as representing clients before the IRS and State on exams and on appeals. Chaim has also advised clients in the construction field as well as Not-For-Profit clients. Chaim is a frequent lecturer for this and other conference in the past and has written articles on a variety of tax issues. At Goldstein Lieberman & CO LLC Chaim is a Tax Director who advises high net worth clients as well a working small business clients regarding U. S. and state and local taxation. Chaim also works with the tax group to set tax policy for the firm. Prior to joining Goldstein Lieberman & CO LLC Chaim was a senior tax manager at WithumSmith+Brown PC, and later at Beacon CPA PC, where he advised multistate businesses and individual clients on federal and state and local tax matters including representation before the IRS and other taxing agencies. Chaim has also worked with foreign individual sand businesses making inbound investments into the US . Chaim is currently the immediate Past Chair of the New York State Society CPA New York, Multistate & Local Taxation Committee as well as being active with the New York State Society CPA International Committee. During his tenure as Chair Chaim initiated a dialogue with the NYS Commissioners office and lead a delegation to meet the Commissioner in Albany

Fred Nicely is a Senior Tax Counsel at COST. His role as Senior Tax Counsel extends to all aspects of the COST mission statement which is to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities. Before joining COST, Fred served in the Ohio Department of Taxation for four years as Deputy Tax Commissioner over Legal and for the prior seven years as the Department’s Chief Counsel. Fred’s responsibilities at the Department included testifying before legislative committees, participating as an alternative delegate for Ohio at Streamlined Sales Tax Project meetings, and reviewing legal documents issued by the Department. Fred also has extensive experience in public utility tax law, having served as an administrator of the Department’s public utility tax division. Fred’s undergraduate degree in psychology (with a concentration in accounting) is from the Ohio State University. He obtained his MBA and JD from Capital University in Columbus, Ohio. He can be reached at (202) 484-5213; (fnicely@cost.org).

Brian Hamer is counsel to the Multistate State Commission. Prior to joining the MTC, he served 12 years as Director of the Illinois Department of Revenue, making him the longest serving Illinois revenue director. During his tenure as director, he served for more than a decade as a member of the Board of Directors of the Federation of Tax Administrators. Before joining Illinois state government, he headed the Tax Division of the Chicago Department of Law and then served as First Deputy Director of the Chicago Department of Revenue. He authors an occasional column for State Tax Notes entitled “Revenue Matters.” He attended Yale University, where he received a Bachelor of Arts degree, and Columbia Law School where he served as an editor of the Columbia Law Review.

Luke Tashjian is a partner at Whitman Breed Abbott & Morgan in Greenwich, Connecticut. His practice includes designing estate plans and preparing estate planning documents; structuring tax efficient transactions; preparing corporate documents and representing businesses in sales, acquisitions, and mergers; and representing parties in tax controversies and collection matters. Luke also represents clients before the Connecticut probate courts and the Connecticut superior court in probate matters, including guardianships and conservatorships, and before the U.S. Tax Court and the U.S. District Court in tax matters. Luke graduated first in his class from the Boston University School of Law Graduate Tax Program in 2010 with an LL.M. in taxation after having received his J.D., with honors, from the University of Connecticut School of Law in 2006 and his B.A., summa cum laude, from the University of Connecticut in 2003. He was admitted to the Massachusetts bar in 2006, the Connecticut bar and the U.S. District Court for the District of Massachusetts in 2007, the U.S. Tax Court in 2008, the U.S. District Court for the District of Connecticut in 2011, and the New York bar in 2012. Luke is a frequent lecturer and author and is a Fellow with the American College of Trusts and Estates Counsel. Luke’s recent published works include The Use of Beneficiary Defective Trusts in Modern Estate Planning, 48 A.B.A. REAL PROP. TR. & EST. L.J. 353 (2014) and The Survival of Universal Health Care in Massachusetts, 32 W. NEW. ENG. L. REV. 141 (2010). Luke is a frequent lecturer, and his recent speaking engagements include: a presentation on Representing Clients in State and Federal Tax Collection Matters at the Federal Tax Institute of New England on April 29, 2022, a presentation on Tax Provisions in the CARES Act at the Connecticut Legal Conference on September 14, 2020, a presentation for the National Business Institute on May 5, 2020 regarding The Probate Process from Start to Finish, a presentation at the Connecticut Legal Conference on June 8, 2018 regarding Business Succession Planning, serving as Moderator for the Fairfield County Bar Association’s and the Connecticut Society of CPAs Connecticut Tax Update with Commissioner Jackson, serving as Moderator for the Federal Tax Institute of New England’s Tax and Estate Planning Ethics Panel on October 18, 2018, a presentation on October 1, 2018 for the Probate Section of the Connecticut Bar Association regarding Civil Tax Non-Compliance for Decedent’s Estates, a presentation on September 25, 2018 for the National Business Institute regarding Estate Inventories and Satisfying Creditor Claims, a presentation on June 14, 2018 for the Westchester County Chapter of the New York Society of Independent Accountants on the Tax Cuts and Jobs Act of 2017 and State Responses to the Act, a presentation on June 11, 2018 at the Connecticut Bar Association’s Annual Conference on the Tax Cuts and Jobs Act of 2017, a presentation on June 7, 2018 for the National Business Institute on the Income Taxation of Trusts and Structuring Marital Trusts; a presentation on May 17, 2018 for the National Business Institute on Marshalling Assets and Handling Claims Against Estates, serving as the moderator for a panel discussion held by the Tax Section of the Connecticut Bar Association on Ethics in Tax Practice, a presentation on April 26, 2018 for the Fairfield County and Westchester County Chapter of the International Fiscal Association Regarding the Tax Cuts and Jobs Act of 2017, a presentation on December 7, 2017 for Halfmoon Education, Inc. regarding the Income Taxation of Trusts, serving as Moderator for a Panel at the Federal Tax Institute of New England on November 10, 2017 regarding Ethics Issues for Tax and Estate Planning Attorneys, presenting on June 26, 2017 for the National Business Institute regarding Business Succession Planning, presenting on May 15, 2017 for the National Business Institute regarding Claims Against Estates, presenting on May 3, 2017 for the Greenwich Land Trust on Tax Deductions for Donations of Conservation Easements and donations of Real Property, a presentation on December 6, 2016 for the National Business Institute titled The Ultimate Guide to Probate, a presentation on November 18, 2016 at the Federal Tax Institute of New England on Connecticut Estate and Income Tax Domicile and Residency Audits, a presentation on October 19, 2016 for the Tax Section of the Connecticut Bar Association on the Internal Revenue Service’s Section 2704 Proposed Regulations, a presentation June 13, 2016 at the Connecticut Bar Association’s Annual Meeting regarding Cancellation of Indebtedness Income, a presentation on June 18, 2015 for the New York Society of Independent Accountants regarding Representing Clients in Civil Tax Collection Matters, a presentation on January 6, 2015 for the New York Society of Independent Accountants regarding 2014 Connecticut Tax Changes, a presentation on December 9, 2014 for the Fairfield County Bar Association titled, Everything You Wanted to Know About Choosing a Business Entity and Starting a Business from the IRS/ DRS Perspective, a presentation on September 18, 2014 for the Connecticut Society of Certified Public Accountants regarding the Connecticut Model Entity Transaction Act, a presentation on March 21, 2014 for the Connecticut Bar Association regarding the Tax Aspects of Cross Entity Mergers and Conversions, a presentation for the Connecticut Bar Association on November 15, 2013 regarding Tax Considerations in Choice of Business Entity, and a presentation on March 20, 2013 for the Connecticut Bar Association’s Tax Section regarding the Use of Beneficiary Owned Trusts and a Comparison of Such Trusts to Alternate Estate Planning Vehicles. At the state level, Luke is a past chair of the Connecticut Bar Association’s Tax Section and is a member of the Tax Section’s Executive Committee.

Melanie is an associate in Blank Rome LLP’s State and Local Tax group. Melanie’s practice covers a wide range of state and local tax matters and involves representing clients at the audit, administrative, and judicial levels. Her practice touches nearly every tax type, including corporate income and franchise taxes, sales and use taxes, and gross receipts taxes. Melanie is the co-editor of her practice group’s monthly state and local tax publication, The BR State + Local Tax Spotlight, and she has authored articles for the Journal of State Taxation, Tax Notes States and Tax Stringer. Melanie previously served as a senior manager of state and local taxation and alternative investment funds at a tax firm headquartered in San Francisco. In this role, she advised both individuals and companies on issues involving sales and use tax, personal income tax, corporate income tax, and pass-through entity tax. Melanie also served as an intern to the Honorable Stephen A. Bucaria at the Nassau County Supreme Court and an intern at the Suffolk County Attorney’s Office. During law school, Melanie served as an article & notes editor for the American Bankruptcy Institute Law Review.