55th Annual Rochester/Staten Island Tax Institute Conference Webcast

As a partner in our tax department in the Rochester office, Tony specializes in a variety of areas, including corporate tax, business valuations and superior client service. A native of Perinton, Tony joined Mengel Metzger Barr in 1997 after earning his bachelor’s degree in accounting from St. John Fisher College and his Juris Doctor from Syracuse University’s College of Law. Tony is the lead partner in charge of our firm's Agribusiness and alcoholic beverage practice group. He is the tax committee chairman of the Rochester chapter of the New York State Society of CPAs, as well as a member of the Estate Planning Council of Rochester, the Financial Planning Association of Greater Rochester and the former chairman of the tax section of the Monroe County Bar Association.

Mike is partner of Heveron & Company CPAs and is a Certified Public Accountant. He directs the taxation, affordable housing, real estate, employee benefits and computerized accounting systems areas for the firm. He is a past president of the Rochester Chapter of the New York State Society of Certified Public Accountants, chairs the tax committee and a graduate of St. John Fisher College.

Mr. Andreozzi’s legal career has focused on resolution of complex tax controversy matters, large case (corporate) tax matters, tax shelter litigation, employee welfare benefit litigation, and international/territorial tax issues. For 16 years, Mr. Andreozzi worked for the IRS Office of Chief Counsel, where he served as Industry Counsel for the Commissioner’s Industry Specialization Program (ISP). He evaluated and litigated tax cases presenting Welfare Benefit Plan issues. Mr. Andreozzi litigated many seminal cases in this area, including General Signal Corp. v. Commissioner, Booth v. Commissioner, Parker Hannifin Corporation v. Commissioner, Square D Co. v. Commissioner and Neonatology Associates v. Commissioner. He also assisted and counseled other IRS attorneys and revenue agents in their development of cases under the ISP program, offering valuable expertise in areas involving tax shelters and the corporate income tax consequences of VEBAs and Welfare Benefit Plans. During his years with the IRS Chief Counsel’s office, Mr. Andreozzi cultivated a strong reputation with attorneys and agents throughout IRS, as well as with outside tax practitioners nationwide. His extensive trial experience extends to other complex tax areas as well. Mr. Andreozzi tried a variety of complex precedential cases that have established important precedent in the areas of abusive tax shelters, corporate acquisitions (INDOPCO v. Commissioner), international taxation, United States Virgin Islands territorial taxation, and TEFRA partnerships. Now in private practice with the firm of Andreozzi Bluestein LLP, Mr. Andreozzi continues to focus his practice on complex tax litigation and tax controversy resolution. His practice areas include international taxation and foreign bank account reporting, criminal tax and financial crime defense, employee benefit taxation, tax shelter litigation, and a variety emerging areas of federal and state tax law. Mr. Andreozzi has published numerous articles on taxation, and frequently lectures on a variety of current and developing tax issues. He is an Adjunct Professor at the State University of New York (SUNY) at Buffalo School of Management, where he teaches Business Law at both the graduate and undergraduate levels. While he was with the IRS Office of Chief Counsel, he trained Chief Counsel trial attorneys at national litigation schools.

Chris was a founding partner of the accounting firm Kroner Gamble & Company (kg+co) before merging with RDG+Partners in January 2018. With an emphasis on honesty and willingness to engage in conversations that aim to figure out the core underlying issues of a problem, Chris appreciates the process of helping clients see opportunities and challenges from a different point of view. ‍ Chris also enjoys creating processes, whether around the office or with clients, to increase efficiency, consistency and help analyze financial information to make better decisions. While many CPAs focus on historical analysis of last year’s numbers, Chris believes helping improve and project the current year numbers is much more valuable.

Liz is a partner in the firm’s State & Local Tax Practice and leader of the Accountant Professional Practice. She concentrates her practice on individual and business tax issues with a focus on the state and local tax impacts of complex transactions, whether from an individual or business tax perspective at the planning stage, or in a state tax controversy. Liz assists clients with planning and controversy matters in New York State, New York City, and Connecticut, as well as in multistate matters. She regularly advises clients on state tax allocation and apportionment for individuals and businesses; New York City taxes, including Unincorporated Business Tax, General Corporation tax, and Commercial Rent Tax; Pass-Through Entity Taxes; corporate franchise tax; and residency. She works frequently with clients on state tax controversies involving IRC § 1031 exchanges and other complex tax matters. Liz also assists businesses in managing the state tax implications of remote work, working closely with them to address current and future state tax obligations of a multistate workforce. Liz has extensive experience with audits and appeals in New York State, New York City and Connecticut. She has also successfully guided hundreds of clients through the voluntary disclosure process. Liz is a frequent presenter on a wide range of topics including Pass-Through Entity Taxes; Residency; Multi-State Apportionment; and the State Tax Implications of Remote Work. She is a contributor to the American Bar Association’s Sales and Use Tax Deskbook; the New York Residency and Allocation Audit Handbook; the New York Bar Association Tax Section reports; and has published articles in State Tax Notes, Bloomberg Tax, TaxStringer, and Journal of Accountancy.

Gerry Stack focuses his practice on tax and corporate matters as well as estate planning. Gerry provides guidance on a wide range of corporate and tax matters including mergers and acquisitions, structuring like-kind exchanges, drafting complex joint ventures, and succession planning. Gerry’s clients include large real estate developers with multistate real estate holdings, energy companies, large family-owned businesses, individuals in need of sophisticated estate planning, and not-for-profit entities. Gerry also has a significant tax controversy practice both on the federal and state level. Gerry is heavily involved with firm administration and is General Counsel for the firm.

Jim is the Managing Partner of EFPR Group, LLP and one of the Founding Members of StoneBridge Business Partners, an affiliated consulting firm. He is a member of the firm’s Business Valuation, Litigation Support & Forensic Services Group and other nontraditional accounting services. Jim has been with EFPR Group, LLP for over 25 years and is a full-time management consultant, traveling extensively throughout the country. He has helped safeguard some of the largest Fortune 1000 companies from fraud and abuse and has assisted in the identification and recovery of millions of dollars back to the affected parties. His experience is mainly concentrated in the healthcare distribution and franchise fields, where he has worked with over fifty of the top franchisors in the U.S. In addition, he has worked closely with the Catholic Church in the U.S. for the past ten years assisting in their compliance efforts to ensure the safety of children within the church. Jim is also a court-recognized expert, lecturer and author on varying subjects of fraud and forensic auditing. He also served as an adjunct professor at St. John Fisher College until 2018.

Joshua's bio is coming shortly.Josh Gewolb brings a personal and practical approach to his representation of for-profit and nonprofit clients. He began his career as a traditional federal tax lawyer at Debevoise & Plimpton, LLP, but in over a decade at Harter Secrest & Emery, his broad technical knowledge and experience and his pragmatic focus have resulted in the expansion of his practice areas. In his diverse practice, he provides a wide range of legal advice to a spectrum of clients, from individuals to small local enterprises to large publicly-traded corporations and nonprofit entities. Nonprofit Organizations Josh advises myriad nonprofit organizations, including small start-ups and large national foundations, on complex nonprofit and tax law issues. He often works at the nexus of tax and nonprofit law, providing valuable counsel on the unique issues presented by mergers, acquisitions, and strategic affiliations involving nonprofit organizations. Josh has a special expertise in the area of private foundations and serves corporate and family foundations nationwide. He develops close relationships with his nonprofit clients and many think of him as not just a lawyer, but as a member of the team helping to enhance their mission and effectuate their vision. Tax Matters Josh combines the intellectual approach associated with a large traditional tax practice with the practical problem-solving approach required for smaller entities, including helping clients resolve audits/controversies as quickly and efficiently as possible. Josh also looks at tax through the lens of state tax planning and guides clients through the unique issues presented by state tax law. Corporations, Individuals, and Professionals Josh provides general corporate counsel to a wide range of clients, including emerging companies and design and other professionals. Josh’s practice frequently intersects with the trusts and estates practice, particularly as that practice relates to individuals associated with the organizations he counsels. Thought Leadership Josh’s comments on the historic 2017 tax reform were featured in The New York Times, the Wall Street Journal and Bloomberg Tax Daily Tax Report. He authors a column on tax matters, a blog on exempt organizations, and participates frequently in bar association reports. He is deeply engaged in current events in the law and has presented at the American Bar Association, the New York State Bar Association, and at numerous local events.

Mark L. Stone, CPA, MST, is a Managing Director in Armanino’s SALT group, and a recognized specialist in sales and use tax. He previously served as the Founder and Managing Partner of Sales Tax Defense LLC, which later merged with Armanino. With more than 30 years of experience in state and local tax strategy and compliance, Mark has built a reputation as one of the leading experts in multi-state sales and use taxation. Mark’s background includes serving as a New York State tax auditor as well as holding Tax Manager and Principal roles at several prominent accounting firms. He is frequently invited to speak on sales and use tax issues by professional organizations and has served as an expert witness, testifying in tax court on behalf of clients. Mark’s true claim to fame is being a father to 3 children, and handling everything from being a proud dance dad, to college registration.

Tim primarily concentrates his practice on developing thorough estate planning, tax, and business- succession strategies that achieve clients’ personal and business objectives. He provides guidance on a broad range of estate- and business-planning matters, including estate, gift, and income tax planning; prepares wills, revocable trusts, irrevocable trusts, powers of attorney, health care proxies, and beneficiary designations; and forms and structures corporations, limited liability companies, partnerships, and other entities. Tim’s clients range from business owners with complex estate plans looking to minimize tax liabilities through trusts and other estate-planning techniques to individuals seeking to protect assets from the cost of long-term care. Tim partners with clients to accomplish their objectives while also addressing emotional, legal, tax, and technical considerations. He works closely with fiduciaries on estate and trust administration matters to implement strategies allowing beneficiaries to avoid paying unnecessary estate and income taxes. As a former tax practitioner, Tim also represents clients being audited by federal or state tax departments in connection with estate, gift, income, and other tax matters. Tim has extensive experience counseling business owners as part of business succession planning, including transitioning ownership among family members, negotiating exit strategies involving key employees, and selling businesses to third parties. He strives to understand the emotional, financial, and operational needs of the owner and the business before developing strategies to implement succession plans, including the formation of entities and preparing agreements with executive or key employees. Tim also routinely addresses business and taxation concerns through the development of owner agreements such as shareholder, operating, and buy-sell agreements.

Jennifer Koo is a Partner with Sales Tax Defense LLC. The firm specializes in sales, use, and transaction taxes. Jennifer has been with the firm for over 5 years. Jennifer previously worked at the New York State Attorney General’s Office and brings her experience to her current position. Areas of Practice Multi-state sales and use tax consulting Sales and use tax audit defense Representation before government revenue agencies and auditors Sales and use tax refunds and recovery Sales tax planning and research Due diligence reviews Representing clients at Bureau of Conciliation and Mediation Services hearings Workers’ compensation assistance Representing clients at Administrative Law Judge hearings

Because Sarah enjoys solving puzzles, she naturally gravitated toward business, corporate, and tax law. Understanding that there are many pieces involved in assisting individuals and businesses in identifying and prioritizing their goals and determining what the most effective and efficient manner for reaching those goals are within the federal, state and local business legal arenas. Sarah strives to ensure that all the pieces fit together to complete the full picture to her clients’ satisfaction. Sarah became a lawyer and earned her LLM in taxation so that she could assist individuals and corporations in meeting their business goals and objectives – particularly in today’s complex and multi-faceted legal and tax environments. Sarah has represented clients ranging from publicly traded corporations to REITs, private equity and other investment funds, to small businesses. Sarah’s experience includes assisting clients with a variety of corporate and tax matters, including mergers and acquisitions, tax-free and intercompany reorganizations, joint ventures, private equity and real estate investments, and securities filings.

Kate is a labor and employment law attorney who counsels employers in a wide variety of labor and employment law matters, including addressing wage and hour issues, responding to claims of employment discrimination, harassment, and retaliation, and enforcing restrictive covenant agreements. Kate regularly handles class actions and individual litigation in state and federal courts and administrative claims before state and federal government agencies. Prior to joining Bond, Kate worked at Skadden, Arps, Slate, Meagher & Flom LLP in New York City.

Jeff is the VP of Operations for CPA Payroll Inc since 2001 and has been involved in the payroll industry since 1997. CPA Payroll Inc is a payroll service bureau specializing in the payroll needs of businesses between 1 and 99 employees. Jeff has extensive experience helping clients navigate payroll and payroll related changes and challenges, primarily in Western and Upstate New York State and Florida where most clients reside.

Nicholas Proukou is an attorney with Woods Oviatt Gilman and a member of the Family Wealth and Estate Planning Department. He concentrates his practice in the areas of Estate Planning, Estate Tax Planning, Estate and Trust Administration, Long Term Care Planning and Medicaid Planning.

Mr. Tedesco is a partner at Andreozzi Bluestein LLP. He concentrates his practice in Foreign Bank Account Reporting (FBAR) and individual and corporate tax litigation and controversy matters. Mr. Tedesco received his B.A. at the State University of New York College at Geneseo. He went on to receive his J.D. degree, cum laude, from the State University of New York at Buffalo Law School. During law school, Mr. Tedesco served as an extern with IRS Office of Chief Counsel. Prior to joining the firm, Mr. Tedesco served as a law clerk with another Buffalo law firm. Mr. Tedesco was recognized along with other attorneys at Andreozzi Bluestein LLP when our firm received the Law Firm Commitment Award from the ECBA Volunteer Lawyers Project in 2014.