Southern Tier Chapter Taxation Conference

Mike founded Mattick CPA, P.C. in 2023 after 27 years in the accounting industry. Originally from Charlotte, NC, Mike moved to Broome County in 2015 after 13 years in Philadelphia. He is an Enrolled Agent admitted to represent taxpayers before the Internal Revenue Service, and a Certified Public Accountant licensed in New York. He is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, and The National Association of Enrolled Agents. He is a past president of the Southern Tier Chapter of the New York State Society of Certified Public Accountants and now serves on the executive committee. Mike is a director on the state board for the New York State Society of Certified Public Accountants. He is the treasurer for the Fenton Free Library Association. The majority of his career has been in public practice. He has also served as CFO for an aviation company. Mike comes from a family of tax professionals. His grandmother started her tax practice in Charlotte in 1949. He worked in that practice until he moved to Philadelphia in 2001. Mike’s unconventional path of starting as a paraprofessional in the industry provided him the opportunity to see many aspects of public accounting. Often accountants on the traditional CPA career track don’t get opportunities to perform bookkeeping or other foundational tasks. This background provides him the understanding and appreciation of the day-to-day work that leads to quality books and reporting. This also allows him to relate to and work effectively with the management and the staff of his clients. This path has also provided a strong understanding of the tax Code, its goals, construction, and how to use it to minimize tax liabilities for businesses and individuals. Going back to school and achieving certifications during his career allows him to bring to bear a wider range of skills and experience. A commitment to quality, creativity and strong relationships has guided his career.

As Director of Operations for the Office of Tax Policy Analysis, Francine manages four diverse bureaus covering taxpayer guidance, tax policy, data analytics and communications. These bureaus are responsible for producing many of the outward communications and guidance for the department including forms, instructions and memorandums plus all web content. In strategizing during the pandemic, she guided her teams to develop virtual platforms updating web pages and recording videos to educate taxpayers about their tax obligations, available filing options, and potential credits and deductions. To better meet the needs of organizations requesting speakers from the Department, Francine recorded this year’s tax updates and Department Messages so that even if outreach staff cannot attend functions, the information can be disseminated. Ms. Schoonmaker holds a degree in Accounting from Oswego State University and has been with the Department for just under 30 years.

Ryan concentrates his practice in the area of employee benefits, with particular focus on qualified retirement plans and nonqualified deferred compensation plans. His practice includes drafting and reviewing plan documents, assisting clients in the administration of benefit plans, reviewing services agreements with plan service providers, preparing submissions under IRS and U.S. Department of Labor correction programs, and advising clients on reporting and disclosure obligations.

Peter has more than 35 years of experience representing employers on matters relating to their employee benefit programs. He assists a wide range of employers, including small, closely held corporations; nonprofit organizations; and large, publicly-traded multi-national companies. His practice focuses on the design, formation, drafting, and maintenance of 401(k) plans, pension and profit-sharing plans and, employee stock ownership plans (ESOPs). He consults also with tax-exempt and educational employers on all aspects of 403(b) plan compliance. Peter advises clients on Internal Revenue Service (IRS) and Department of Labor (DOL) compliance matters. He assists employer in complying with new legislation and regulatory guidance, maintaining plan documents and providing required disclosures, and filing determination letter applications. He regularly interacts with governmental agencies (IRS and DOL) on clients’ behalf in connection with plan examinations and self-correction submissions. He has significant experience in the employee benefits aspects of corporate acquisitions, dispositions, and mergers. Peter also counsels clients on Employee Retirement Income Security Act (ERISA) compliance, including fiduciary issues. He works with retirement plan committees to assure they have effective governance and investment policies and procedures in place.

Jim practices in a wide range of domestic and international tax areas. Jim is the leader of the firm’s Tax Dispute Resolution Practice and he regularly assists clients with tax controversies with the Internal Revenue Service and the New York State Tax Department, including in domestic and offshore voluntary disclosure matters. He has helped hundreds of clients avoid or minimize penalties when coming into compliance with foreign account and asset reporting requirements, such as the FBAR and IRS Forms 926, 3520, 3520-A, 5471, 5472, and 8938. Jim also frequently handles matters before the U.S. Tax Court. In addition, he advises international clients on the U.S. tax implications of the loss of U.S. citizenship and lawful permanent resident (“green card”) status and on issues under the Foreign Account Tax Compliance Act (FATCA) and U.S. anti-deferral tax regimes, such as the controlled foreign corporation (CFC) and passive foreign investment company (PFIC) rules. He also regularly counsels clients on tax and corporate issues related to business operations, acquisitions, and sales, as well as advantageous business structures for tax planning purposes.

Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance as well as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses on sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.), fine arts and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Joe is a contributing editor (New York Chapter) of the American Bar Association's Sales and Use Tax Deskbook. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic and he writes a column for Tax Notes State called “The Endres Assessment." He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program. As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.

Nate, a second-generation estates and trusts lawyer, concentrates his law practice in all aspects of estates and trusts law. He helps a wide range of clients (primarily high-net-worth individuals and families, business owners, entertainers, managers and executives of investment firms, real estate developers and investors, and health care professionals) construct complex estate plans, often with a multi-generational, multi-jurisdictional (including international), and creditor protection focus. Nate also counsels fiduciaries and beneficiaries on all aspects of estate and trust administration, including contested matters. Many of Nate's clients consider him an outside "general counsel," and seek his guidance on a variety of legal matters. If Nate is not the right person to handle a particular matter, he collaborates with other members of the Firm to get his clients the best possible advice. Nate takes a concierge approach to his practice. He regularly meets with clients outside of the normal workday, travels to their residences, social clubs, and more. He recognizes that his clients are busy people, and makes every effort to accommodate their schedules. Nate is a regular speaker on estates and trusts topics. In addition to his speaking engagements, he authors the estate planning chapter of the publication Taxation of Distributions From Qualified Plans, a leading treatise on the issue of taxation of individual retirement accounts (IRAs) and 401(k)s that is published by Thomson Reuters as part of its Checkpoint WG&L Tax Series. Nate divides his time among the firm’s New York City, Hackensack, and Buffalo offices.

Josh is a member of the firm’s Employee Benefits Practice, where he represents clients on matters relating to their employee benefit programs.