Nassau/Suffolk Chapter Tax Conference

Robert J. Schaffer, CPA is currently a Director at CBIZ in Melville, New York. He works primarily with closely-held businesses, providing them with personalized professional tax and accounting services. He provides services to many types of businesses and individuals. Robert has over 30 years of tax experience. Robert is a member of both the American Institute of CPAs (“AICPA”) and the New York State Society of CPAs (“NYSSCPA”). He was President of the Nassau Chapter of the NYSSCPA during the 2004-2005 year. He was a member of the Board of Directors of the NYSSCPA Career Opportunities in the Accounting Profession Program in Nassau and a member of the NYSSCPA Legislative Task Force, both at the statewide level. Robert is currently Co-Chair of the NYSSCPA Nassau Chapter Taxation Committee and Co-Chairs its Annual All-Day Tax Conference. He has also been chairperson of various other Nassau Chapter committees and has spoken at continuing professional education conferences and at student functions. Robert earned his bachelor’s degree in accounting from Pace University in New York City and his master’s degree in taxation at the CW Post Campus of Long Island University in Brookville, New York. He lives in Baiting Hollow, New York and enjoys boating, swimming and gardening.

Neil D. Katz, JD, LLM, is the Managing Partner of Katz, Smith & Chwat, P.C., in Melville, N.Y., and is an Special Assistant Professor of Taxation at Hofstra University. His practice focuses on federal and state income tax issues, as well as on matters relating to corporate, partnership, estate, and gift taxation. His experience extends to the strategic planning and drafting of various business agreements and complex estate plans, as well as the negotiation and representation in the acquisitions or sales of business interests. He is frequently called upon to speak before various professional organizations, including the NYSSCPA, the National Conference of CPA Practitioners, the Nassau and Suffolk County Bar Associations, the Financial Planning Association, the Suffolk and Nassau County Estate Planning Councils, as well as many local and regional CPA firms.

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.

Yvonne R. Cort is a Partner at Capell Barnett Matalon & Schoenfeld LLP, where she focuses her practice on resolving Federal and New York State tax controversies. For over twenty years, Yvonne has assisted individuals and businesses with IRS and NYS tax matters including New York State and New York City residency audits, IRS and NYS audits and appeals, unfiled returns, income tax, sales tax, withholding tax, responsible person assessments, liens and levies, innocent spouse, voluntary disclosure, installment agreements and offers in compromise. Yvonne has been selected to New York Metro SuperLawyers, a designation given to only 5% of the lawyers in the state. She has served as Chair of the IRS Downstate New York Practitioner Liaison Group and Chair of the Tax Law Committee of the Nassau County Bar Association. She is a Co-Chair of the Attorneys and Accountants Joint Committee of the New York State Society of CPAs, Nassau Chapter. She is also a member of the New York State Bar Association Tax Section, where she has contributed to policy papers. Yvonne has been honored as a Long Island Business News Top 50 Women in Business, and is a recipient of the Long Island Power Women in Business award from Long Island Press. Yvonne’s numerous articles on tax topics have been featured in accounting and legal publications such as the Journal of Multistate Taxation and Incentives, and the Tax Stringer, published by the New York State Society of CPAs. She is a regular speaker for many professional groups in New York and Florida. Yvonne has been interviewed by various media outlets, and she has been quoted in several leading publications including Bloomberg BNA and Newsday. Yvonne received her B. A. magna cum laude from the University of Rochester, and her J.D. from the University of Pennsylvania Carey Law School. Yvonne is admitted to the Bar in New York and Pennsylvania, and admitted to practice before the United States Tax Court.

Marisa Friedrich, a director at Kaufman Rossin, concentrates on resolving Federal and New York State tax controversies involving personal income tax, tax collections, audits, responsible person assessments, penalty abatements, voluntary disclosure, and FIRPTA matters. Marisa has extensive experience with residency and change of domicile matters, handling active audits as well as providing guidance to plan for these situations. Marisa speaks often on IRS and NYS tax issues for various professional groups and podcasts on topics including IRS and New York State Tax Collections, New York State Residency, and much more. Marisa has also published various articles for qualified publications regarding IRS and New York State tax law. Marisa was also named among “Outstanding Women in Law” by the Maurice A. Deane School of Law at Hofstra University. Marisa received her J.D. from the Maurice A. Deane School of Law at Hofstra University. She is admitted to the New York State Bar and admitted to practice before the United States Tax Court. Marisa can be reached at mfriedrich@kaufmanrossin.com or (305) 701-4864.

Eric M. Kramer concentrates on sophisticated estate tax planning. His practice includes estate tax planning for high-net-worth families and individuals; preparation of prenuptial agreements, wills, and trusts; administration of estates and representation of clients before federal and New York state taxing authorities. Eric advises clients on business succession planning, including tax implications of the various methods of transfer. He is also a certified public accountant. Often sought after as a speaker, Eric has been quoted in The Wall Street Journal, The New York Times, Newsday and AARP The Magazine on estate tax issues.

Robert S. Barnett, CPA, Esq., is a founding partner of Capell Barnett Matalon & Schoenfeld LLP, Attorneys at Law. His practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning. His experience includes Surrogate’s Court practice, tax dispute resolution, and Tax Court representation. Mr. Barnett frequently assists clients in structuring financial transactions and charitable gifts. Mr. Barnett applies creative and practical solutions to estate and business planning. He has served on many committees and is a frequent lecturer on numerous aspects of tax and business law. He is an active participant and serves on many professional and charitable boards. Mr. Barnett is a frequent lecturer and writer. His articles and lectures encompass a wide variety of topics, including business succession, estate planning, charitable planning, generation-skipping, stock options, effective strategies for removing tax liens, business taxation, utilization of the marital deduction and partnership elections. Mr. Barnett received his juris doctor in 1986 from Fordham University, where he graduated cum laude and was a member of the Fordham Law Review. He graduated magna cum laude from Hofstra University, where he received his Bachelor’s degree in accounting. Mr. Barnett holds a Master’s degree in taxation as the recipient of the highest dean’s award. Mr. Barnett is admitted to practice law in New York, Virginia and Washington, D.C. Member: • Board of Directors of the Long Island Community Foundation.
• Board of Directors of Nassau Academy of Law
• Professional Advisors Committee of the Long Island Community Foundation
• Professional Advisors Committee of the American Heart Association
• Past Education Committee Chairman NCCPAP
• Past President of the NCCPAP Educational Foundation
• Past President of Nassau Chapter NYSSCPA
• Member of Nassau Academy of Law Advisory Board
• CPA Journal Editorial Review Board, May 2017-2020 Awards:
• 2013 Max Block Distinguished Article Award for Technical Analysis
• November 2016 – Samuel A. Dyckman, Excellence in Education Award
• November 2016 – Leadership in Law Award – Long Island Business News
• May 2017 – Distinguished Service Award – NYSSCPAS – Nassau Chapter
• Dean’s Award in Taxation – Long Island University CW Post
• Fordham Law Review
• Fordham University American Jurisprudence Award – Trusts and Estates

Scott Sanders is a partner at Citrin Cooperman specializing in the manufacturing, public relations, real estate, restaurant, jewelry, and retail industries. He has built an extensive portfolio of diversified clients, including high-net-worth individuals and closely held businesses. Scott has extensive experience in providing services to high-net-worth clients which include tax planning, trust, and estate planning, tax return preparation and compliance, family office services, and surrogate accounting for the courts. He works closely with clients, trust and estate attorneys, and fiduciaries, consulting on all aspects of federal, state, and local income taxation for corporations, individuals, and trusts and estates. Scott is a graduate of Queens College, New York, and earned a Bachelor of Arts in Accounting. Scott is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey State Society, and the New York State CPAs, and is the past president of the NYSSCPA-Nassau Chapter. Scott retains his license as a CPA in both New York and New Jersey. Prior to his role at Citrin Cooperman, Scott was a partner at Gettry Marcus, CPA, P.C. which joined Citrin Cooperman in 2023. Services Commercial Tax Services CREDENTIALS Education Bachelor of Science in Accounting, Queens College Licenses Certified Public Accountant in the State of New York Certified Public Accountant in the State of New Jersey Certified Financial Planner Certified Financial Planner Board of Standards Personal Financial Specialist The American Institute of Certified Public Accountants Certified Fund Specialist The Institute of Business and Finance Charted Global Management Accountant The American Institute of Certified Public Accountants Financial Industry Regulatory Authority (FINRA) Licensed Series 6, Series 7, Series 24, Series 26, Series 65 and Series 65 in FL, NC, NJ, and NY Investment Advisory Representative (IAR) Investment Advisor Representative under broker-dealer RIA Insurance Licenses for Life, Accident and Health from CT, FL, NJ and NY Notary Public New York State Qualified Guardian Nassau Academy of Law; completed course “Guardianships Under Article 81,” 2002 Qualified Trustee Nassau Academy of Law, completed course, “Qualified Supplemental Needs Trustee Under Part 36,” 2003 Affiliations Member, American Institute of Certified Public Accountants (AICPA) Member, New Jersey Society of Certified Public Accountants (NJCPA) Member, New York State Society of Certified Public Accountants (NYSSCPA) Former president of NYSSCPA-Nassau Chapter Former Member, NYSSCPA-Nassau Chapter, Advisory Committee Member, NYSSCPA-Nassau Chapter, Membership Committee Member, Estate Planning Council of Long Island Member, National Association of Tax Professionals Member, National Alliance of Trust and Estate Professionals Member, Financial Planning Association (FPA – formerly IAFP) Board Member, Long Island Chapter Treasurer, Long Island Chapter Former Member, Membership Committee Member, National Conference of CPA Practitioners (NcCPAP) – Nassau County Former Treasurer Former Executive Vice President Member, Long Island Cabinet of the State of Israel Bonds Former Board Member Former Member, Long Island Advisory Board of USA Bank

Dean L. Surkin, JD, LLM, is a tax attorney with broad based experience in tax planning and research, has litigated major cases in the fields of taxation, probate and general commercial matters, and has been peer reviewed by Martindale Hubbell. He holds the highest rating for legal ability and ethical standards, AV. Mr. Surkin received his B.A. from the University of Pennsylvania in 1973 (double major in mathematics and political science), his J.D. from New York University School of Law in 1976, and his LLM. in taxation from New York University School of Law in 1985. He is admitted to the New York State Bar, the Federal District Courts of the Southern and Eastern Districts of New York, the Second Circuit Court of Appeals, and the U.S. Tax Court. Mr. Surkin holds the faculty appointment of Professor (Adjunct) at Pace University Graduate School of Business where he currently teaches taxation of entities. He formerly served as Adjunct Associate Professor at the NYU School of Continuing and Professional Studies where he was program coordinator of the Estate and Gift Taxation and Planning Certificate Program. He has also served as Adjunct Assistant Professor at Hunter College, CUNY. He has presented seminars to the Foundation for Accounting Education, the New York State Bar Association, the New York City Bar Association, the American Society of Women Accountants, and many private groups. His published articles on tax law have appeared in peer reviewed journals, practitioners’ journals, and the popular press. He publishes a monthly newsletter for his granddaughters detailing the possibly imagined adventures of the Lighted Collar Gang, a group of neighborhood dogs led by master cheese thief Jazz.

Debra Herman is a partner in the Hodgson Russ LLP's State & Local Tax Practice. She is widely recognized for her experience in state and local taxation. Debra works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint and on complex transactions, with a focus on New York State tax matters. Debra counsels clients with respect to 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, and withholding taxes. She also has extensive experience working with high-net-worth clients on residence and other personal income tax matters and successfully representing clients in all phases of tax disputes, including audits and litigation at the federal, state, and local levels, as well as criminal tax investigations. Debra’s clients have included domestic and global financial service companies, law firms, real estate investment trusts and cooperatives, manufacturers, retailers, airlines, entertainers, high-net-worth individuals, and tax-exempt organizations. Debra served as the chair of the State and Local Tax Committee of the New York City Bar Association and is the past Immediate Chair of the State and Local Tax Committee of the American Bar Association, Tax Section. She is also a nationally recognized author on state tax topics. She co-authored the BNA Portfolio “New York Sales and Use Taxes” and a bimonthly article on New York State and New York City taxation in the New York Law Journal and writes a monthly column in the Journal of Taxation on state and local tax matters before the U.S. Supreme Court. Debra is a frequent speaker on state and local tax issues and has appeared before such groups as Tax Executives Institute, the Institute for Professionals in Taxation, the American Bar Association, the New York State Bar Association, the New York City Bar Association, and the New York State Society of Certified Public Accountants. Debra has twenty-five years of experience representing clients in state tax audits and New York State and New York City tax litigation, obtaining federal and state rulings and advisory opinions, providing tax opinion letters, and assisting with voluntary disclosures and collection matters.