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Nuts & Bolts of State and Local Tax 2017


Speaker(s): Alysse McLoughlin, Carolynn S. Kranz, Corey L. Rosenthal, Gregory E. Cunningham, Irwin M. Slomka, Janet M. Bernier, Joseph Lipari, Lance E. Rothenberg
Recorded on: Mar. 21, 2017
PLI Program #: 186500

Responsibilities

Carolynn is the founder and managing member of two firms:  (1)  Kranz & Associates, PLLC, a boutique law firm specializing in state and local tax consulting; and (2) Industry Sales Tax Solutions, LLC (“ISTS”), which offers a subscription database containing the sales and use taxability of software related transactions, digital content and cloud services. The ISTS database is also licensed by Avalara and utilized to maintain content as part of their AvaTax platform.  Carolynn specializes in state and local tax matters on a multi-state basis, particularly in the area of sales and use taxes.  In addition to Carolynn’s sales and use tax expertise, she has significant experience in state and local income / franchise tax, as well as federal tax matters.

Professional Experience

Carolynn has over twenty years of experience in state and local taxation coupled with over seven years of experience in federal taxation.  Prior to founding ISTS, Carolynn spent most of her career working in the state and local tax practice of Big Four public accounting firms.  In addition, Carolynn has held a management position in the Tax Department of an international pharmaceutical company with responsibilities involving federal and international tax matters, coupled with a primary focus in state and local taxation.

Education and Professional Activities

Carolynn holds a law degree from Widener University School of Law and a Bachelor’s Degree in Management with a major in Accounting and a minor in Spanish from Widener University.  Carolynn is a CPA; a member of the District of Columbia and Pennsylvania bars; and also a member of various professional organizations, including the ABA, AICPA, IPT, District of Columbia Bar Association, Pennsylvania Bar Association and the Pennsylvania Institute of Certified Public Accountants.  Carolynn is also a member of the advisory committee to Widener University’s Department of Taxation and Accounting, has served as a visiting professor at Widener University, and is an adjunct professor in Widener University’s Master of Taxation Program.  She is also a member of the Advisory Board to NYU’s Annual Institute on State & Local Taxation; and is a member and officer to the board for the Streamlined Sales Tax Business Advisory Council.

Carolynn was recognized by State Tax Notes in its monthly State Tax Spotlight, which regularly profiles a person or organization influential in the state and local tax world.  In addition, Carolynn is a frequent speaker on multi-state sales and use tax matters for clients, businesses, and a number of professional organizations, including the ABA, COST, IPT, New York University, PICPA, and TEI.  Carolynn has also authored a book published by LexisNexis - State Tax Guide to Digital Content and Cloud Services, 1st, 2nd, 3rd, & 4th Editions; a chapter of IPT’s book on Sales and Use Taxation; numerous articles for LexisNexis’ Practitioner Insights; and has been published in State Tax Notes, BNA, and the Pennsylvania CPA Journal.  Carolynn is also the discussion leader on the Cloud, Software and Digital Tax Blog on www.salestaxsupport.com.


Alysse McLoughlin is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's New York office. She focuses her practice on state and local tax matters, with particular skill working with financial services companies.

Alysse is a leader in publishing and speaking on the impact of US tax reform on the states, including the impact of the international tax reform provisions. 

Ms. McLoughlin was the head of state tax at Barclays, where she was responsible for all state taxes, including income, franchise, sales and use, and excise tax issues. Her responsibilities included establishment of state tax return filing positions and reserves, participation in the financial statement process, and the handling of all state tax audits. She has also held positions as state tax counsel at Lehman Brothers and attorney in the chief counsel division of the Internal Revenue Service.

Ms. McLoughlin received her LL.M. from New York University School of Law and her J.D. from Fordham University School of Law. She earned her B.A. from the State University of New York at Binghamton. Alysse is admitted to practice in New York and New Jersey.


Corey L. Rosenthal, JD, is a Tax Principal and the New York Office State and Local Tax (“SALT”) Practice Leader at CohnReznick.  Corey has more than 25 years of SALT experience, which includes income/franchise, sales and use, personal income, property, escheat, and employment-related tax issues. Corey has also been involved with multistate studies, restructuring of entities, and assistance with state audits – from pre-audit planning through negotiations and protest.  He has also developed stellar governmental relationships with the taxing authorities and he is a frequent speaker at SALT conferences. 

Prior to joining CohnReznick, Corey led the northeast SALT controversy practice at a Big Four firm. 

Corey previously chaired the sub-committees on corporate franchise and personal income taxes for the New York State Society of Certified Public Accountants.  He is also an active member of the State and Local Tax Section of the New York State Bar Association.  A graduate of Brooklyn College with a Bachelor of Science in Accounting, Corey also received his Juris Doctor degree from Hofstra University School of Law.

 


Irwin Slomka’s practice focuses on state and local tax controversies before administrative and judicial bodies in New York and throughout the United States. Additionally, he has broad experience in tax planning for the full spectrum of corporate and pass-through entities, as well as individuals, and their related business transactions.

Mr. Slomka is the Co-Chair of the New York City Taxes Committee for the Tax Section of the New York State Bar Association, and is a member of the Tax Section’s Executive Committee. He has been the principal author of several reports issued by the New York State Bar Association Tax Section.  Most recently, he has authored reports on several draft amendments to the New York State corporate franchise tax regulations regarding corporate tax reform. He has represented taxpayers in several recent victories at the New York City Tax Appeals Tribunal, the New York State Division of Tax Appeals, and courts in other states.

Mr. Slomka speaks on a variety of issues concerning the taxes of New York State, New York City, and other jurisdictions. He also regularly speaks before organizations such as the New York State Bar Association Tax Section, the Committee on State Taxation, the Tax Executives Institute, the Institute of International Bankers, and the Committee on Banking Institutions. He is the New York City tax correspondent for the State Tax Notes and has authored numerous articles that have appeared in such publications as the New York Law Journal, the Journal of Multistate Taxation and Incentives, and the Real Estate Finance Journal. Mr. Slomka is co-editor of the Morrison & Foerster monthly publication New York Tax Insights.

Prior to going into private practice, Mr. Slomka served as Deputy Commissioner and General Counsel for the New York City Department of Finance.

EDUCATION

Queens College
(B.A., 1976)

Brooklyn Law School
(J.D., 1979)


Joseph Lipari, for more than 25 years, has counseled U.S. and foreign clients on complex business transactions, including the purchase and sale of businesses and structuring their investments. He has represented developers of hotels, shopping centers and assisted living facilities, as well as institutional real estate investors, in a wide variety of real estate transactions, from the formation and restructuring of partnerships for the acquisition, development and operation of real property, to UPREIT transactions, sales, tax-free exchanges, co-op and condominium developments, and workouts and foreclosures, including mortgage restructurings, property exchanges, short sales of real property and other forms of debt relief. He has handled federal income tax audits and has tried cases before the U.S. Tax Court. He has developed an exceptional record in the area of New York State and City tax litigation, representing a variety of clients from art dealers, apparel designers and manufacturers, to pharmaceutical and securities firms, in criminal and civil investigations and audits involving Personal Income, Corporate Franchise, General Corporation, UBT, and Real Property Transfer taxes. He has tried numerous cases before the New York State and City Divisions of Tax Appeals, and has successfully represented dozens of individuals in State and City residence cases, and won in several reported decisions. He has taken appeals to the New York State Tax Tribunal, as well as Article 78 appeals to the New York State Supreme Court, Appellate Division. He writes a bi-monthly column on New York State and City Taxation in the New York Law Journal. He is a member of the Government Relations Committee of the International Council of Shopping Centers.

He received a B.A. from Columbia and his J.D. magna cum laude from Boston University, where he was an editor of the Law Review.


Lance Rothenberg is a tax attorney focusing on state and federal tax controversies and disputes.  He has recently joined Tenenbaum Law PC as Of Counsel to the firm.  Lance has broad experience assisting a wide-range of businesses and business owners, from Fortune 100 companies and high net-worth individuals to small and mid-size businesses, facing a variety of federal, state, local, and multistate tax issues, including sales and use taxes, corporate income and franchise taxes, personal income taxes, and excise taxes.

Prior to joining Tenenbaum Law PC, Lance gained significant tax experience working at prominent, international law firms in both Washington, DC and New York, NY.  Most recently, he was a Tax Director at a national accounting firm.

Lance represents clients facing federal and state audits before the IRS and state tax departments, in collection proceedings, with residency audits, with voluntary disclosure matters, and when necessary, in appeals before administrative tribunals and federal and state courts.  He assists clients with obtaining advisory opinions and letter rulings, in addressing multistate nexus issues, with tax clearance issues, with responsible person assessments, and with responding to routine audit notices.

Presentations & Publications
Lance is a frequent author and lecturer on a variety of state and local tax topics.

Affiliations
He is a member of the American Bar Association’s Taxation Section, the New York State Bar, the New York City Bar, the New Jersey State Bar, the Washington, DC Bar, and the Virginia State Bar.

Education & Licenses
Lance earned his B.A. degree, cum laude, from the George Washington University; his J.D. degree, cum laude, from the American University, Washington College of Law; and his LL.M. degree in Taxation, from New York University School of Law.  He was recognized as a New York Metro Super Lawyer Rising Star in 2014 and 2015. 


A member of PwC's SALT group since 2008, Greg’s practice focuses on state and local tax planning and administrative controversy matters.  Greg has represented taxpayers in numerous jurisdictions, including NYS, NYC, Illinois, and California. Greg’s experience includes extensive involvement in multi-state planning advising on the potential tax consequences of complex restructurings involving corporate and personal income taxes. Additionally, Greg also has significant state corporate and partnership tax compliance experience.

Greg graduated from Johns Hopkins University with a degree in Economics.  He also earned a J.D. from Brooklyn Law School and an LL.M in Taxation from Georgetown University Law Center. He is licensed to practice law in New York.


Janet is the leader for Northeast Region’s State and Local Tax Practice.  She brings over 25 years of public accounting experience, as well as tax litigation experience to her clients.  As a tax consultant, she has developed a niche for successfully working with Fortune 500 clients involved in a variety of state and local tax matters.   Janet’s clients include multistate manufacturing and distribution corporations, retail companies, telecommunication companies, financial service organizations, medical devices and professional service firms.

Janet’s client services include tax compliance, state tax controversy resolution, corporate income/franchise tax planning, corporate restructuring,  sales and use taxes as well as due diligence and transactional reviews.  Her in-depth background includes assisting companies and local governments with creating and sustaining jobs through tax credits and business incentives plus private-public relationship building through financing opportunities.  Her relationships with both tax authorities and economic development agencies have resulted in unprecedented and ground-breaking tax and financial benefits for clients.

Janet directs the firm’s Northeast State and Local Tax Group.  In addition to working closely with clients, she frequently shares her expertise with members of professional and industry organizations through speaking engagements on topics related to state and local tax planning, as well as economic development incentives.  She has authored numerous articles and has taught CLE and CPE courses as well as PLI and COST.

PROFESSIONAL AFFILIATIONS

New York State Bar
United States Supreme Court
U.S. Tax Court
U.S. Federal District Court Eastern District
U.S. Federal District Court Southern District

EDUCATION

Juris Doctorate, St. John’s University School of Law
B.A., State University of New York at Stony Brook