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Hot Topics in State and Local Tax 2019

Speaker(s): Amy F. Nogid, Kathleen M. Quinn, Keith D. Eisenstein, Marc A. Simonetti, Michael R. Woznyk, Robin O'Brien, Samuel K. Lee, Scott Gilefsky, Steven G. Akian
Recorded on: Mar. 12, 2019
PLI Program #: 252140

Amy Nogid is counsel in Alston & Bird LLP’s State & Local Tax Group. She represents clients in all stages of state and local tax work from multistate tax planning and restructuring through audit to resolution via settlement or litigation.

Amy has litigated seminal SALT cases nationwide, including before the U.S. Supreme Court. Amy also advises industry-leading clients across the country in unclaimed property matters. With more than 35 years of experience, Amy partners with clients, ranging from startups to Fortune 500 companies, to represent them in a broad range of transaction-based taxes, including income, franchise, sales and use, and excise.

She is a member of State Tax Notes’ advisory board and is on the advisory board of the University of Wisconsin-Milwaukee, Lubar School of Business’ State & Local Tax Lecture Series. She is a frequent contributor to publications on tax and unclaimed property matters. Amy regularly presents at state and local tax conferences, including those sponsored by the Council on State Taxation, Tax Executives Institute, Practicing Law Institute, and Institute for Professionals in Taxation. Before joining private practice, Amy served as an assistant chief in the Tax and Bankruptcy Litigation Division of the New York City Law Department, litigating numerous tax cases on behalf of New York City’s Department of Finance. She also spent several years in public accounting. She chairs the State and Local Tax Committee of the New York City Bar Association.

Kathleen Quinn is a Partner at McDermott Will & Emery. Kathleen focuses her practice on state and local tax matters. She represents business and individual taxpayers at all stages of state and local tax controversies, including the audit, administrative, and judicial levels. She also advises clients on income, sales and use, employment, and other income tax issues. She is very focused on state treatment of federal tax legislation. Kathleen co-leads the STARR Partnership, a coalition of companies that supports advocacy efforts for favorable state business tax laws. 

Previously, Kathleen worked at a Big Four accounting firm, where her practice focused on state and local tax.

Kathleen received her LL.M. from New York University School of Law and her J.D. from St. John’s School of Law. She earned her B.A. in Business Administration from Hofstra University.

Professional Profile

Keith Eisenstein is a Partner in the Indirect Tax practice of Ernst & Young LLP. He has over 25 years of experience as a practicing state/local tax (“SALT”) consultant serving clients primarily in the Metro New York area.

Keith has expertise in providing services in all areas of state and local tax. His primary practice area is income/franchise tax, including multi-state planning, audit defense/appeals, and transactional consulting. Keith also provides similar services with respect to sales/use tax, property tax, employment tax, and credits/incentives.

He has worked with companies in various industries, including pharmaceuticals, technology, manufacturing, retail/consumer products, and services. He has also provided services to both domestic and multi-national, inbound companies.

Keith is currently the EY East Region SALT Sector Leader for the Health Sciences and Consumer Products sectors.

Education and Professional Affiliations

Keith received his undergraduate degree in accounting from Bucknell University and his J.D. from Fordham University School of Law. 

He is a member of the New Jersey and New York State Bars as well as the American Bar Association and New York State Bar Association.

Keith presents regularly at SALT conferences and coordinates EY’s annual East Region State and Local Tax Conference/Workshop. Keith has also co-authored several articles regarding SALT issues. 

From controversy to consulting, Marc Simonetti advises clients on matters across the United States in all areas of state and local taxation, including income, franchise, excise, sales and use tax.

Marc zealously represents clients in controversy matters from audit through litigation—defending clients’ positions and working to achieve practical solutions to controversy matters. He represents clients in matters ranging from administrative appeal to appellate litigation and advises clients on audit matters before state tax authorities, including administrative appeals. Further, Marc represents clients in all aspects of litigation—from discovery, depositions, motion practice, trial and appeal. Recognizing the inherent risks in litigation, Marc is skilled in attaining the best resolution for the client.

Understanding that state and local tax issues affect long-term business decisions and day-to-day operations, Marc advises Fortune 100 clients to maximize opportunities and minimize tax liabilities. Marc understands the national state tax landscape and advises his clients on the most tax efficient way to conduct business operations and avoid costly missteps. In the changing business environment where many clients face new and difficult tax issues regarding the application of old tax laws to new technology, Marc advises clients on the tax consequences of participating in the digital economy. In addition, he counsels clients on transactional matters, including mergers, acquisitions, dispositions and restructuring—for maximum tax efficiency.

Robin is an Executive Director specializing in multistate sales and use, excise, gross receipts and telecommunications tax. Her practice area covers New England States. Her experience includes multistate audit management, training, compliance & reporting, research and planning, settlements, refund reviews, and transaction tax technology, which extends to the manufacturing, construction, retail, financial services and insurance industries. In addition, Robin has specific experience focusing on process improvements related to the cross functional relationship of the entire Source to Pay function and its relationship to indirect tax determination.

Robin has a unique blend of public accounting, industry and government experience including 9 years with EY, 10 years with the Connecticut Department of Revenue and 9 years of industry experience.

During her years in industry, Robin led the transaction tax practice for a $60B multinational conglomerate and helped build the sales & use tax practice from an entirely decentralized process to a 26-person centralized function. In this role, Robin controlled all aspects of transaction tax compliance, audits, planning and technology for 6 diverse business units encompassing 100+ US legal entities.  In addition, she was responsible for the tax functional project which covered the life cycle of their tax engine implementations across the enterprise.  

Sam Lee is a Senior Manager in Deloitte’s Multistate Tax practice in New York.  Sam advises corporate clients on state and local tax matters, with an emphasis on multi-state income and franchise taxes. 

Sam has served clients across various industries, including consumer products and retail, media and entertainment, manufacturing, telecommunications, and the energy and real estate sectors.  His experience includes all aspects of state and local tax from planning and compliance to state tax controversy, with extensive experience in merger and acquisition planning, and strategic state tax planning involving business restructurings. 

In particular, Sam has advised on numerous multinational operating model restructurings addressing state tax considerations in connection with domestic and cross border product flows, systems integration, state nexus profiles of foreign principal entities, and sourcing methodologies across buy/sell or value based fee models.     

Sam earned a J.D. from The George Washington University Law School, and his LL.M. in Taxation from New York University School of Law.

Scott is a partner in Ernst & Young’s Northeast Region Indirect Tax practice and leads the firm’s Connecticut State and Local Tax Practice.  He has over 20 years of experience in state and local taxes with Big 4 public accounting firms. Scott’s primary areas of focus are state income/franchise tax planning and compliance, state tax merger and acquisition work, and refund reviews. His clients are in various industries including real estate investment, professional services, and consumer products.  Scott has assisted his clients in structuring relative to transactions, material state audits and refund claims and has led state tax compliance engagements for complex corporate and flow-through structures. 

Scott is on the Advisory Board for the New England State and Local Tax Forum.  Scott has been a speaker at seminars and conferences sponsored by Practising Law Institute, the Tax Executives Institute, the Boston Bar Association, the Institution for International Research Private Equity Tax Practices, the Council on State Taxation, the Massachusetts Bar Association, Massachusetts Continuing Legal Education, BNA Tax Management, Strafford Publications and the Massachusetts Association of Professional Accountants.  He also has led numerous internal presentations and has spoken at various university state tax courses and Ernst & Young external seminars.  He has written articles for BNA Tax Management’s State Tax Report, the Boston Business Journal, Massachusetts Continuing Legal Education and the Massachusetts Bar Association Lawyers Journal.

He holds a bachelors degree from Emory University and both a J.D. and LL.M. from the Boston University School of Law.  Scott is a member of the Massachusetts Bar.

Steve Akian is an Indirect Tax manager at KPMG LLP with more than 18 years of experience in state sales and use taxes as well as other state transaction taxes. Steve has extensive experience assisting clients with complex sales and use tax planning and compliance issues including advising on multi-state sales/use tax technical issues, product and service taxability reviews, audit defense, tax function reviews, process recommendations, due diligence, ASC 450 and internal control reviews, multi-state voluntary disclosure agreements, and advisory opinions/letter rulings. Steve has worked closely with clients in a variety of industries including retail, healthcare, advertising, media, telecommunication, financial services, and technology.

Mike is a Principal based in the New York City Office specializing in multistate sales and use, excise gross receipts and telecommunications tax.  His practice area covers the Northeast Area. His experience includes multistate audit management, training, compliance & reporting, research and planning, settlements, refund reviews and transaction tax technology, which extend to manufacturing, retail, financial services and insurance industries. He has worked closely with various companies on process improvement, refund reviews and general sales and use tax consulting initiatives. 

Mike has 23 years of experience in all areas of state and local indirect taxes.  Mike has 18 years of public accounting and 5 years of industry experience.

During his Public Accounting tenure, Mike has served as the Connecticut Sales and Use Tax subject matter expert and led the Connecticut Practice for Ernst & Young.  Mike has assisted numerous Fortune 1000 companies across the US in all aspects of Connecticut sales and use tax matters. 

During his years in the industry, Mike led the transaction tax practice for a $60 B multinational conglomerate and built the sales & use tax practice from an entirely decentralized process to a 26 person centralized function. In this role, Mike managed all aspects of transaction tax compliance, audits, planning and technology for 6 diverse business units encompassing 100+ US legal entities.  In addition, he was the tax functional project manager and led all aspects of the Sabrix sales and use tax implementation across the enterprise.

In addition, Mike also co-developed & managed a Value Added Tax “VAT” practice focusing on reverse audit process and procedures seeking cash refunds and opportunities for the aerospace and commercial business units.