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Nuts and Bolts of State and Local Tax 2018


Speaker(s): Alysse McLoughlin, Carolynn S. Kranz, Corey L. Rosenthal, Gregory E. Cunningham, Janet M. Bernier, Lance E. Rothenberg, Laurie L. McGee, Peter L. Faber
Recorded on: Mar. 13, 2018
PLI Program #: 218840

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.

 


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. 


Laurie McGee is a Senior Manager in Ernst & Young LLP’s National State and Local Real Estate Practice.  Laurie has over 19 years of public accounting experience in the state and local tax area including restructurings, transactional planning, mergers and acquisitions, due diligence, tax compliance and tax controversy. 

Laurie has significant experience providing state and local tax services to real estate companies including real estate investment trusts and real estate funds in the areas of income, franchise (net worth), sales and use property tax and transfer taxes.  Laurie has expertise working on large real estate transactions including due diligence and transaction tax planning from a state and local perspective.  Laurie has served as an advisor on transaction tax implications of REIT conversions, and state and local issues on inbound transactions considerations. 

Prior to joining EY, Laurie was a Managing Member at Accurate Assessment Solutions LLC, a Senior Manager at Deloitte LLP, and also worked for Crowe Chizek and Arthur Andersen.

Laurie has a Bachelor of Science degree in Business Administration.  Laurie is a certified public accountant licensed in the state of Michigan and a mediator in the state of Michigan.


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.


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