Steven J. Eller, CPA, JD, a Partner at PKF O'Connor Davies, LLP co-heads the firm’s State and Local Tax Group. Mr. Eller has over 30 years of professional experience assisting individuals, businesses, as well as estates and trusts plan for and comply with Federal, State and Local regulations. He advises clients with respect residency, nexus and apportionment issues, sales and use taxes and payroll taxes, , with a focus on strategic planning and compliance. Mr. Eller’s industry expertise includes real estate, manufacturing and closely held and family businesses. Mr. Eller has also been influential in both New York State and New York City tax reform. Mr. Eller received his J.D. from Widener University School of Law (formerly Delaware Law School of Widener University), and his B.S. in Accounting from the University of Delaware. He is a CPA in New York and New Jersey and a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (“NYSSCPA”), and the New Jersey Society of Certified Public Accountants. Mr. Eller is a licensed attorney in New Jersey and admitted to practice before the United States Tax Court. He is an active member and former chair of the NYSSCPA’s New York, Multistate and Local Tax Committee and the current Co-chair of its legislative subcommittee. Mr. Eller has chaired and lectured at the Foundation for Accounting Education’s highly acclaimed New York State and Multistate Taxation Conference. He has lectured for CCH, is a contributor to The Trusted Professional and has been quoted in the NY Post, Accounting Today and the Daily Tax Report.

Raymond Freda has over 19 years of experience in state and local tax and advising clients with respect to income/franchise, capital, gross receipts, sales and use, property, employment and other state industry specific excise taxes. Raymond’s corporate clients range from early stage to Fortune 100 companies and he provides the following services: tax compliance, tax planning and restructuring, voluntary disclosure agreement advisory services, audit defense and negotiated settlement representation. In addition, Raymond leads a dedicated tax litigation practice which represents clients at various state administrative tax adjudicatory forums. Raymond’s individual tax services include residency planning (in bound/out bound), audit defense and litigation. Raymond has extensive transactional experience including sell side tax planning and EBITDA enhancement, due diligence, state tax structuring, transfer tax analysis and remediation and post-acquisition integration and planning. Before joining Andersen Tax, Raymond was a tax partner in an international professional services firm and provided state and local transaction advisory services. At the outset of his career, Raymond worked at the New York State Tax Appeals Tribunal Administrative Law Judge Unit. Raymond is currently the Chairman of the New York City Bar Association State and Local Taxation Committee and also serves as a member of the New York City Finance Commissioner’s Advisory Board. He frequently speaks at the Interstate Tax Corporation State and Local Tax Seminars, the New York City Bar Association and has been a speaker at the Council on State Taxation (COST), Tax Executives Institute (TEI), NYU Summer Institute in Taxation and New York State CPA Society events.

Leah Robinson leads Mayer Brown’s State & Local Tax group. A partner in the firm’s New York office, she advises public and private business entities on state and local tax planning, controversy and litigation. She provides national and state tax strategy and audit assistance for clients on a full range of tax matters, including nexus, combination and apportionment, and net operating loss issues. Leah has argued tax cases at the trial court, appellate court, and state supreme court levels, but is sensitive to most companies’ preference to resolve matters without litigation. Leah provides national and state tax strategy and audit assistance for clients on a full range of tax matters, including nexus, combination and apportionment, and net operating loss issues. Leah has argued tax cases at the trial court, appellate court, and state supreme court levels, but is sensitive to most companies’ preference to resolve matters without litigation. Leah regularly advises on the sales tax characterization of goods and services, with a particular focus on digital services and software as a service issues. Leah has drafted more than 15 articles on the taxation of online services and has presented on the topic at more than 30 conferences.

Chaim Kofinas has over 40 years experience in accounting and taxation specializing in state and local taxation issues. He has spent the last 35 years advising clients on income tax and sales tax matters as well as representing clients before the IRS and State on exams and on appeals. Chaim has also advised clients in the construction field as well as Not-For-Profit clients. Chaim is a frequent lecturer for this and other conference in the past and has written articles on a variety of tax issues. At Goldstein Lieberman & CO LLC Chaim is a Tax Director who advises high net worth clients as well a working small business clients regarding U. S. and state and local taxation. Chaim also works with the tax group to set tax policy for the firm. Prior to joining Goldstein Lieberman & CO LLC Chaim was a senior tax manager at WithumSmith+Brown PC, and later at Beacon CPA PC, where he advised multistate businesses and individual clients on federal and state and local tax matters including representation before the IRS and other taxing agencies. Chaim has also worked with foreign individual sand businesses making inbound investments into the US . Chaim is currently the immediate Past Chair of the New York State Society CPA New York, Multistate & Local Taxation Committee as well as being active with the New York State Society CPA International Committee. During his tenure as Chair Chaim initiated a dialogue with the NYS Commissioners office and lead a delegation to meet the Commissioner in Albany

Alysse provides broad-ranging state and local tax counsel to clients across the country. With years of experience in private practice, as in-house tax counsel at leading financial institutions, and as an attorney in the Chief Counsel Division of the Internal Revenue Service, she understands the goals and priorities of businesses and tax authorities. Alysse draws on this knowledge to help clients make effective tax-planning decisions and resolve tax disputes. Alysse advises on multistate tax matters, with an emphasis on New York and New Jersey issues. She has represented airlines, media and entertainment companies, banks and financial institutions, and other taxpayers before the New York State Tax Appeals Tribunal and the New York Appellate Division with respect to corporate income tax, insurance tax, bank tax, and sales tax issues. She has represented pharmaceutical companies, utilities, and other clients in New Jersey courts. Alysse served as head of state tax for Barclays Capital, where she oversaw all state tax matters, including income, sales and use, franchise, excise, and other tax issues. Among other responsibilities, she established the company’s tax-return filing positions and reserves, participated in the development of financial statements and reports, consulted on the structuring of commodity transactions, and responded to audits conducted by state tax authorities. Prior to joining Barclays and after leaving the IRS, Alysse was state tax counsel for Lehman Brothers. A recognized authority on state and local tax law, Alysse has been ranked in Chambers USA since 2017, among other honors. Committed to legal scholarship and education, she has served in leadership positions for a number of legal and industry organizations, including co-chairing the New York University Professional Studies Summer Institute on Taxation (State and Local Tax Programs) and serving on the planning/advisory committees for the Georgetown University Law Center Advanced State and Local Tax Institute, the National Multistate Tax Symposium, the Hartman State and Local Tax Forum, and the New York University School of Professional Studies Annual Institute on State and Local Taxation. Alysse also publishes articles and speaks frequently on emerging tax issues such as the impact of state initiatives on the digital economy, new developments in nexus issues, navigating state tax audits, and the impact of COVID-19 on state taxes.

Louis B. Schatz, Esq., LLM, is a Partner at Shipman & Goodwin LLP, and is a member of the firm’s Management Committee. He is also the Cochair of the firm’s Tax Practice Group. He practices in the areas of federal and State of Connecticut tax, with attention to the representation of closely held businesses organized as limited liability companies, partnerships, and S corporations; real estate joint ventures; and the representation of taxpayers involved in Connecticut tax controversies. He is widely published, including his coauthorship of Connecticut Limited Liability Company: Forms and Practice Manual, the leading treatise in Connecticut on LLCs.

Barry Halpern is a Tax & Business Services partner in the Firm’s New York City office. Mr. Halpern helps clients navigate the complexities of all areas of state taxation including general consulting, audit defense, strategic planning, apportionment sourcing studies, nexus considerations and resolutions, sales and use taxes, due diligence for mergers and acquisitions, audits of state income tax provisions, and state tax compliance. He also has extensive experience advising clients on New York State and New York City tax matters, having successfully represented corporations and partnerships before state taxing authorities and negotiated settlements and penalty abatements. Mr. Halpern’s focus is on understanding the needs of his clients and delivering high value quality professional services to companies across all industries including financial services, healthcare, private equity, technology and media. Mr. Halpern joined Marcum in 2021. He was previously a senior manager at a “Big Four” accounting firm.

Liz is a partner in the firm’s State & Local Tax Practice and leader of the Accountant Professional Practice. She concentrates her practice on individual and business tax issues with a focus on the state and local tax impacts of complex transactions, whether from an individual or business tax perspective at the planning stage, or in a state tax controversy. Liz assists clients with planning and controversy matters in New York State, New York City, and Connecticut, as well as in multistate matters. She regularly advises clients on state tax allocation and apportionment for individuals and businesses; New York City taxes, including Unincorporated Business Tax, General Corporation tax, and Commercial Rent Tax; Pass-Through Entity Taxes; corporate franchise tax; and residency. She works frequently with clients on state tax controversies involving IRC § 1031 exchanges and other complex tax matters. Liz also assists businesses in managing the state tax implications of remote work, working closely with them to address current and future state tax obligations of a multistate workforce. Liz has extensive experience with audits and appeals in New York State, New York City and Connecticut. She has also successfully guided hundreds of clients through the voluntary disclosure process. Liz is a frequent presenter on a wide range of topics including Pass-Through Entity Taxes; Residency; Multi-State Apportionment; and the State Tax Implications of Remote Work. She is a contributor to the American Bar Association’s Sales and Use Tax Deskbook; the New York Residency and Allocation Audit Handbook; the New York Bar Association Tax Section reports; and has published articles in State Tax Notes, Bloomberg Tax, TaxStringer, and Journal of Accountancy.

Carissa Conley is the esteemed owner of Bucknam and Conley CPAs, a prominent firm based in upstate New York that specializes in complex income tax returns for pass-through entities and their owners. With over 20 years of expertise in state and local tax consulting, Carissa is a seasoned professional known for her ability to navigate the intricacies of multi-state tax compliance. Carissa's extensive experience in performing nexus studies and her deep understanding of multi-state and federal tax laws allow her to deliver insightful, relevant advice tailored to her clients' unique business needs. Her commitment to staying abreast of the ever-evolving tax landscape ensures that her clients benefit from proactive planning and advisory services aimed at reducing taxes, maximizing profits, and fostering sustainable growth. A trusted advisor, Carissa takes pride in building strong relationships with her clients, dedicating time to truly understand their business dynamics. Her personalized approach and strategic insights make her a sought-after expert in the field, known for driving value and growth for businesses across various industries.

Roger S. Blane, Esq., is a member of the law firm of Hutton & Solomon, LLP, focusing his practice in the area of state and local taxation. He has successfully advised taxpayers in the area of state and local tax planning as well as represented taxpayers through the audit, administrative and judicial process. Mr. Blane has appeared before various government agencies. He frequently lectures for various organizations in the area of state and local taxation and has been a guest lecturer to the audit staff of the New York State Department of Taxation and Finance in Albany. Mr. Blane is a member of the New York Bar and Connecticut Bar, and is a member of the Multi-state and Local Taxation Committee of the New York State Society of Certified Public Accountants.

Melissa Johnson is a Manager in the New York State and Local Tax (SALT) practice. She has over four years of experience working in SALT and advising corporate and high net worth clients with respect to commercial rent, corporate income, employment, personal property, sales and use, and personal income taxes. Melissa also specializes in representing clients in audit defense and tax controversy matters before the New York Department of Taxation and Finance including the Bureau of Conciliation and Mediation Services; the New York State Division of Tax Appeals Tribunal; the Pennsylvania Department of Revenue, including the Board of Appeals; and the Pennsylvania Board of Finance & Revenue. Melissa has significant experience on a broad range of tax matters including: Corporate Income Tax Nexus Analysis Domicile and Residency Planning Sales Taxability Analysis Sales Tax Compliance Voluntary Disclosure Agreements Her clients span various industries and include software and SAAS companies, start-ups, digital media companies, and broadcasting businesses. Before joining Andersen, Melissa worked in public accounting at Deloitte providing audit services to multinational financial and insurance companies and in the reinsurance industry.

Karin is a Managing Director, State and Local Tax with Forvis Mazars US based in the New York Office. She has over 30 years of experience advising corporations and pass-through entities in a variety of industries on state & local tax matters. In prior industry roles, Karin was responsible for state tax strategy for a top investment firm, a global Fortune 500 service company, a large international media group and a Dow 30 manufacturer. Karin has also spent a significant portion of her career with the multistate tax and M&A consulting practices of leading Big Four and mid-size firms where she held various leadership roles. Karin has represented numerous businesses and individuals before state tax authorities guiding them through voluntary disclosure, examination and appeals. Karin takes pride in leveraging her broad experience and diverse skill set to provide practical solutions to state tax issues and challenges facing taxpayers. Karin is a Certified Public Accountant, licensed by New York and Colorado. She is a member of the American Institute of CPAs, the Multi-state and Local Taxation Committee of the New York State Society of CPAs. the State Taxation Interest Group of the New Jersey CPA Society, an Income Tax Member of the Institute for Professionals in Taxation and a frequent lecturer in the area of state & local taxation for various organizations such as IPT, COST, NJCPA, NYSSCPA, NYSBA, MPA – The Association of Magazine Media, and the NYU School of Professional Studies. Karin graduated from the State University of New York at Albany with a B.S. degree in Accounting and a M.S. degree in Taxation.

Mitchell defends audits and litigates U.S. state and local tax matters before judicial courts and administrative tribunals around the country. He has successfully argued cutting edge, precedential tax matters before state high courts, intermediate appellate courts, and trial courts on behalf of clients obtaining favorable outcomes across a wide range of industries. He advises clients on all state and local income, gross-receipts, franchise, sales, use, excise, and miscellaneous taxes as well as myriad fees and unclaimed property obligations. He counsels clients on state and local aspects of sophisticated planning and transactional matters, such as acquisitions; dispositions; restructurings; and asset-based financing transactions, including inventory and offtake financing agreements. He has also successfully counseled individuals and estates regarding residency, domicile, and multistate taxability in audits and appeals. Prior to joining Blank Rome, Mitchell was a partner at a leading Am Law 100 firm and spent six years as a deputy attorney general at the New Jersey Attorney General’s Office, where he represented the Division of Taxation, among other agencies and bodies, in court. He also counseled the Division of Taxation and other agencies on regulatory matters. From 1996–1997, he served as a law clerk for the Honorable Irwin I. Kimmelman, New Jersey Superior Court, Appellate Division.

Michael J. Hilkin represents clients in all aspects of complex state and local tax matters. He has a particular focus on tax controversy and transactional issues relating to state and local income, franchise, sales and use, gross receipts and other business taxes. Michael has extensive experience handling state and local tax issues before US administrative and judicial systems.