Skip to main content

Advanced State & Local Tax 2017


Speaker(s): Jack L. Harper, Jack Trachtenberg, Kenneth T. Zemsky, Margaret C. Wilson, Peter L. Faber, Richard W. Genetelli
Recorded on: Mar. 21, 2017
PLI Program #: 186506

Jack Harper is Vice President, Corporate Tax at Discover Financial Services (Discover Card) in Riverwoods, Illinois.  He heads the Company’s Tax Department.  He is formerly a Senior Director with Walmart Stores Inc., where he was responsible for Tax Planning for the Company’s U.S. Operations and for the Company’s Global Tax Controversy function aimed at mitigating world-wide tax audit risks and exposures.  He was previously Senior Vice President at Wells Fargo/Wachovia Corporation where he managed the federal and state income tax examinations and administrative tax appeals for Wachovia Bank, NA.  He began his career in Raleigh, North Carolina with the accounting firm that is now Ernst and Young, advising federal tax clients in the insurance and financial services industries.  He performed his public service work at the North Carolina Department of Revenue as Assistant Secretary for Tax Administration and Director of the Corporate, Excise and Insurance Tax Division.  There, he was the Chief Administrative Tax Policy Official for the State of North Carolina. Through those capacities, he served on several committees of the Multi-State Tax Commission including its Executive Committee.  Upon returning to public accounting from the Department of Revenue, he led PriceWaterhouseCoopers’s North and South Carolina state tax controversy practice. 

He received his Bachelor of Science degree in Accounting from North Carolina Central University in Durham, North Carolina; Masters of Science in Taxation from Colorado State University, Fort Collins, Colorado; and Juris Doctorate, with honors, from the School of Law at North Carolina Central University.  He is a Certified Public Accountant and Licensed Attorney. He is a past Chairman of the Tax Section of the North Carolina Bar Association.  He currently serves on the Advisory Boards of New York University’s State and Local Tax Institute and Vanderbilt University’s Hartman State and Local Tax Forum.  He was named to North Carolina’s 2008 Legal Elite, one of North Carolina’s best lawyers as identified by fellow attorneys in the State.  He annually speaks at numerous state tax seminars and conferences throughout the county, and has presented papers on various tax topics.


Jack Trachtenberg is a Principal in Deloitte’s Multistate Tax Controversy Services team in New York. Jack focuses on all aspects of state and local tax 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.


Kenneth Zemsky specializes in multistate corporate and personal income taxes with a concentration in New York State and New York City tax law. He has over 33 years of experience and primarily works with multistate corporate taxpayers with presence in the tri-state area, high net worth individuals, alternative investment funds and owner- operated businesses.

Ken has served on several boards, including the New York State and New York City Commissioner Tax Advisory Boards, New York State and New York City Tax Appeals Tribunal Advisory Boards, Interstate Tax Press Board of Advisors, as well as Chairman of the State and Local Tax Committee of the New York State Society of CPAs.

Ken also has authored numerous articles that were published in the Journal of Multistate Taxation, State Tax Notes and other industry publications.

He is a frequent speaker and has spoken at several symposia, including the New York University State and Local Tax Institute; Georgetown State and Local Tax Institute; New York State Bar Association Tax Section; and New York State Society of CPAs State Tax Updates.

Before joining Andersen Tax, Ken was a Tax Partner at Arthur Andersen and EY.

 


Peter L. Faber is a partner in the New York office of the law firm of McDermott, Will & Emery LLP.  He specializes in state and local tax matters, including planning, administrative proceedings, and litigation.

Mr. Faber’s state and local tax practice has included tax planning for corporate acquisitions, divestitures, and restructurings; combined report planning; electronic commerce and nexus issues; cloud computing issues; residence matters; alternative apportionment issues; and a variety of other matters.  He has litigated many cases before state and local administrative agencies and courts and has represented taxpayers at all levels of the administrative controversy and ruling process, including Attorney General investigations and False Claims Act proceedings.  He has also represented companies and industry groups in legislative and regulatory matters.  His clients include Goldman Sachs, Morgan Stanley, MetLife, Aetna, and The New York Times Company.  He is a member of the Firm’s State and Local Tax Practice Group, that includes SALT specialists around the Country and that, among other matters, successfully represented the taxpayers in the landmark Quill, ASARCO, and Woolworth cases before the United States Supreme Court.

Mr. Faber has served as Chairman of the American Bar Association Section of Taxation and is a member of the Section's Committee on State and Local Taxes.  He is a former Chairman of the New York State Bar Association Tax Section.  Mr. Faber has served as a member of the Governor's Council on Fiscal and Economic Priorities and as Chairman of the New York City Partnership’s Committee on Taxation and Public Revenue.  He served on the Board of Directors of the Partnership.

He has served on the New York State Tax Reform Commission, the Governor's Temporary Commission to Review the New York Sales and Use Tax Laws, and the New York State Legislature's Tax Study Commission's Policy Advisory Group.  He currently serves as a member of the Advisory Committees of the New York State Tax Appeals Tribunal, the New York City Tax Appeals Tribunal, the New York State Department of Taxation and Finance, and the New York City Department of Finance. 

Mr. Faber has lectured on state and local taxation at the Georgetown University Institute on State and Local Taxation, the National Institute on State and Local Taxation, the Committee on State Taxation (COST), the Hartman State and Local Tax Forum, the National Tax Association, The NYU Annual Institute on State and Local Taxation, the National Conference of State Tax Judges, the Multistate Tax Commission, and before many other professional groups.  He is a member of the Advisory Committees of the Georgetown and NYU Institutes.  He is the author of many articles on state and local taxation.

Mr. Faber graduated from Swarthmore College with high honors and from Harvard Law School, cum laude.


Richard W. Genetelli is the founder of the state and local tax consulting firm The Genetelli Consulting Group.  Richard was previously with Coopers & Lybrand (now PwC) for twenty years, having been a partner for ten of those years.  Richard was at the forefront of the state and local tax practice at Coopers & Lybrand, having served as the national and regional leader, before leaving to form Genetelli in 1991.

Richard is a member of both the New York State Society and American Institute of Certified Public Accountants.  Richard is also a member of the New York Chamber of Commerce, Wall Street Tax Association, and Interstate Tax and State and Local Tax Committees of the New York State Society of Certified Public Accountants.  In addition, Richard is on the Advisory Boards of New York University, Bloomberg BNA Tax Management Inc. Multistate Tax Portfolio Series, Multistate Tax Analyst and the Journal of State Taxation.

Richard has received the Outstanding Achievement in State and Local Taxation Award from New York University (2011), the Franklin C. Latcham Award for Distinguished Service in State and Local Tax from BNA Tax & Accounting (2010), the 25 Year Service Award from Pace University (2010), the Certificate of Excellence Award from BNA Tax Management (2002), the Distinguished Faculty Award from the Foundation for Accounting Education (multiple periods), and the Outstanding Discussion Leader Award from the New York State Society of Certified Public Accountants (multiple periods).  Richard regularly co-chairs the New York University School of Continuing and Professional Studies Institute on State and Local Taxation (2015, 2014, 2012, 2010, 2008 and 2006).   

Richard has authored numerous articles regarding state and local taxes, including Combined Reporting Developments and Controversies in New York (New York University Institute on State and Local Taxation), Intercompany Transactions Remain Front and Center for State Tax Developments (Bloomberg BNA Tax Management Weekly State Tax Report), New York State Tax Appeals Tribunal Furnishes Extensive Unitary Business Analysis in ‘SunGard’ Reversal (Bloomberg BNA Tax Management Weekly State Tax Report), Inconsistent Decisions Based on Identical Facts Should Concern Companies About Nexus and Nonfiling Exposure (Bloomberg BNA Tax Management Weekly State Tax Report), New York State Residency Audits:  Hot Issues and What Auditors Look for in Determining a Taxpayer’s New York Residency Status (Bloomberg BNA Tax Management Weekly State Tax Report), State Tax Planning in an Era of Aggressive Enforcement:  Effective Strategies to Reduce Taxes and Minimize Exposure (BNA Tax Management Weekly State Tax Report), and During a Turbulent Economy, Intercompany Transactions Become Focal Point of State Tax Planning, Audit Activity (BNA Tax Management Multistate Tax Report).

Richard is qualified as an expert witness and testifies on behalf of taxpayers litigating state and local tax issues throughout the country.  Richard is a professor of graduate and undergraduate courses at the Lubin School of Business, Pace University, and a frequent lecturer on state and local taxes throughout the country.


Margaret Wilson is a founding member of the Wilson Law Group LLC, resident in its central New Jersey office.  Ms. Wilson is admitted to the bars of New Jersey, New York and Pennsylvania.  Ms. Wilson’s practice focuses on state and local taxation, including state and local tax controversies, multistate tax planning, and the state and local tax aspects of reorganizations and M&A.  She has previously been a partner with two national law firms and Associate General Counsel for Verizon Communications in charge of state and local taxation.  Ms. Wilson frequently lectures and writes on state and local taxation topics, with articles in publications including State Tax Notes, the Journal of Multistate Taxation and Incentives (for which she also previously served on the Editorial Board), the ABA State and Local Tax Lawyer, the ABA Tax Lawyer, , and the T.E.I. Tax Executive.  She also authors the Corporation Business Tax and Sales and Use Tax chapters of the New Jersey Tax Handbook (American Lawyer Media).  Ms. Wilson received her J.D. with honors from the University of Michigan Law School, her LL.M. in Taxation from New York University School of Law, and her B.A. with honors from the University of Michigan.  She previously served as the President of the Institute for Professionals in Taxation, as a Vice Chair of the American Bar Association State and Local Tax Committee, as the Chair of the Taxation Section of the New Jersey State Bar Association, and as a member of the New Jersey Supreme Court Committee on the Tax Court.  She is a member of the advisory board of the Paul J. Hartman State and Local Tax Forum.