Staten Island Chapter Taxation Conference

Doreen M. Inserra, CPA, CGFM is President/Owner of a Staten Island-based taxation and accounting firm--Doreen M. Inserra, CPA, P.C.--since 1997, which focuses, year-round, on individual and business tax and accounting services (including QuickBooks® consultation, Individual, Business, Tax Exempt, Estate and Trust Tax Returns). She was awarded the Staten Island Chamber of Commerce Louis R. Miller Business Leadership Award on February 13, 2014 by City Council Citation. She is called on, each year, to participate in an annual Tax Update Seminar for the public and tax practitioners by SCORE Staten Island which awarded Ms. Inserra Honorary Membership in May 2013. In addition, Ms. Inserra was formerly Audit Manager for the NYC Comptroller’s Audit Office’s Bureau of Financial Audit that included, prior to 1997, managing audits that focused on evaluating leases and franchise agreements that the City maintained with private entities. Other audits that Ms. Inserra managed and participated in, at the NYC Comptroller’s Office, included evaluating the Metropolitan Transportation Authority's $60 million station maintenance bill to New York City; conducting internal control audits of NYC's Community Boards; and analyzing property damage claims filed by private citizens and businesses in the NYC area. In addition, Ms. Inserra participated, as an audit team member of the NYC Comptroller's Office Bureau of Management Audit, in a contract compliance audit of one of the largest business improvement districts in New York City as well as a management audit, issued on June 23, 1995, as Audit Supervisor (while taking on the Assistant Audit Manager role), on the effectiveness of the Department of Juvenile Justice's Aftercare Program (MH95-056A) which has been previously archived, online, in The Clinton Library and is listed in the NYC Comptroller’s Audit Library under reference #6431. She has been previously listed in the 1996/1997 Official Directory of the City of New York after providing almost 10 years (1987 to 1997) of service after receiving a Certificate of Excellence—Team Excellence Award—Finance Audits-- on February 4, 1993. In late February 2012, Ms. Inserra was appointed by the Governor of New York State as Observer to the NYS Financial Control Board for the NYS Senate Temporary President & Majority Leader. In addition, Ms. Inserra is an appointed Accountant with the NYS Unified Court System for Richmond County (Part 36). She is an audit committee member of the Staten Island Chamber of Commerce. Ms. Inserra is also an Investment Advisor Representative in New York State. For over 20 years, Ms. Inserra has been a CPA member of the NYS Society of CPA’s-Staten Island Chapter as well as its past Secretary (for two terms), President, President-Elect, and, currently, Immediate Past President, and, Chapter Board Member of the Chapter Executive Board. Additionally, Ms. Inserra is a long-time member of the Association of Government Accountants (AGA) from which she received the professional certification, Certified Government Financial Manager (CGFM). The CGFM recognizes “…skills and specialized knowledge in governmental accounting, auditing, financial reporting, internal controls and budgeting at the federal, state and local levels.” In April 2018, Ms. Inserra received, from the AICPA, her Cybersecurity Advisory Services Certificate after completing 16 hours of extensive training in Durham, NC. In early October 2018, Ms. Inserra, became a trained arbitrator by the New York County Lawyers Association in the New York State Attorney-Client Fee Dispute Resolution Program at the request of the Richmond County Bar Association. In December 2018, she became a new member of both the Independent Association of Accountants of Staten Island and the Staten Island Economic Development Corp.’s Executive Women’s Council in addition to her long-time memberships with other tax and accounting societies/associations, and, professional membership groups. Formerly, Ms. Inserra attended St. John's University--Staten Island Campus, and, received a Bachelor of Science (B.S.), Accounting in May 1987 as well as becoming a Certified Public Accountant (CPA) in August 1994 while working at the NYC Comptroller’s Office.

Elizabeth Forspan is a Partner with Forspan Klear LLP, a New York law firm. Elizabeth’s areas of practice include Elder Law, Trusts & Estates and Taxation. Elizabeth speaks throughout the United States on various aspects of Elder Care Planning, Tax Law and Estate Planning. She was the recipient of the prestigious Max Block Award for Outstanding Article in the Category of Technical Analysis, awarded by the New York State Society of Certified Public Accountants’ CPA Journal for her article “Casualty Losses for Property Damaged by Hurricane Sandy”. Elizabeth has been named a Super Lawyers Rising Star in the areas of Estate Planning and Probate and Elder Law for every year from 2016 through 2023. Elizabeth has been featured in New York Magazine, MarketWatch, and she has been quoted in the New York Times. Elizabeth’s articles and contributions have been featured in the New York Law Journal. Prior to co-founding Forspan Klear LLP, Elizabeth was a Tax Manager with Ernst & Young LLP, where she focused on Mergers and Acquisitions and Executive Compensation. Elizabeth earned her Juris Doctor from Fordham University School of Law and her B.A. from Queens College of the City University of New York, where she graduated summa cum laude and is a member of Phi Beta Kappa.

JOHN ROSS, ChFC, LUTCF John manages the Financial Planning Department of John Calabrese Financial. He customizes financial plans based on his clients financial goals and objectives to help them meet their present and future financial goals. John has been involved in the financial services industry for over 30 years. Mr. Ross delivers a vast amount of knowledge to his clients through wealth planning strategies. John has occasionally been asked to speak in front of such organizations as the Brooklyn Bar association, AARP of Staten Island, as well as the JCC on estate planning issues. He has also been featured as a guest speaker on CNN the Your Money Show, and The Alzheimer’s Foundation cable show. John is an experienced Advisor in the Tri-state area and is a member of the Society of Financial Services Professionals . Aside from his passion in the financial services arena, John also finds time for community and Church, he is a Eucharistic minister with Our Lady Help of Christians Church. He also enjoys coaching youth football in his spare time. John resides in Staten Island with his lovely wife Jules and their three active boys Johnathan, Brandon and Devin. John’s hobbies are the occasional game of Golf, Bowling, Racquet Ball and a good game of Chess. •Graduated Elizabeth Seton University in Yonkers, New York with a degree in finance •Board of Director Joseph Verdino Field of Dreams Foundation, Our Lady Help of Christians Finance Committee and the John Calabrese Foundation •Licensing for Life & Health in NY, NJ, CT, FL, CA, DE, TX, GA, and his Series 6, 7, & 63 securities licenses in NY, NJ, CT, FL, GA, CA Insurance license # 0H56321 and is an Investment Advisor representative in NY & NJ.

Raymond L. Liebman, Esq., CPA, is a highly respected and accomplished legal professional who brings a wealth of experience to the fields of law and finance. With an impressive career spanning over five decades, he has established himself as a prominent practicing attorney specializing in real estate and business transactions. Mr. Liebman's expertise is widely acknowledged, as evidenced by his extensive track record of delivering informative seminars to fellow attorneys, certified public accountants, and realtors. His focus lies in imparting in-depth knowledge on the intricate art of structuring real estate transactions to align with the stringent requirements set forth in the Internal Revenue Code Section 1031. Beyond his role as an esteemed attorney, Mr. Liebman has played diverse roles, acting as both an attorney and a qualified intermediary, in multimillion-dollar real estate exchanges nationwide. His versatility and astute understanding of complex transactions have earned him widespread acclaim and success throughout the country. Since 1988, Mr. Liebman has held the esteemed position of Chairman of the Richmond County Bar Association Committee on Taxation, where he continues to provide invaluable leadership and guidance. Additionally, he has garnered recognition for his engaging continuing legal education (CLE) seminars, where he delves into various pertinent topics with great passion and expertise. Adding to his extensive portfolio, Mr. Liebman serves as a faculty member at the esteemed Academy for Professional Education. Through his extensive lecturing engagements across the nation, he consistently imparts knowledge and fosters professional growth within the legal and financial communities. His expertise has been sought after by prominent local entities such as the Bay Ridge Lawyers Association, the New York State Society of CPAs, the Department of the U.S. Treasury, the Civil Court City of New York (including court attorneys and small claims arbitrators), the Staten Island Board of Realtors, and the New Jersey Enrolled Agents. Raymond L. Liebman, Esq., CPA, stands as a testament to professionalism and excellence within the legal and financial spheres. His distinguished career and commitment to sharing his expertise have sol d ted h s standing as a trusted authority in real estate and business transactions.

Mark L. Stone is the Managing Partner of Sales Tax Defense LLC since 2006. The firm specializes in Sales and Use Taxes. Mark's work as a New York State Tax auditor as well as a Tax Manager/Principle at several prominent accounting firms over the past 30 years has earned himm a reputation as one of the top professionals for multi-state Sales and Use Taxes. He is a frequently invited by various organizations to speak on Sales & Use Tax issues and serves as an Expert witness testifying in tax court on behalf of clients Mark was also an adjunct professor at Long Island University C.W. Post.

Alfred T. Grillo CPA is the owner of Grillo Tax Consulting, preparing individual tax return services. Mr. Grillo provides sales and use tax services to accounting professionals and businesses, along with research and compliance assistance on state and local tax issues, including residency issues, and assists and represents taxpayers in audits before the IRS and state and local tax authorities. Mr. Grillo was in public accounting at the outset of his career, and then spent the next forty years in private industry with such firms as Consolidated Edison, Brooklyn Union Gas and AT&T. At Con Ed he managed the transaction tax function, which included sales and use tax, gross receipts taxes, and other miscellaneous taxes. He has maintained an individual tax practice throughout his career, assisting families with their taxes and financial planning. Mr. Grillo has been an active member of the New York State Society of CPAs, and served as Chairman of the New York State, Local and Multistate Committee. He also served on the New York State Tax Commissioner’s Advisory Board and the Tax Committee of the New York State Business Council. He has spoken on sales and use tax issues at numerous tax conferences.

Anthony J. Citrolo is a Managing Partner and Founder of The NYBB Group, LLC. and NYBB Commercial Real Estate. His original company New York Business Brokerage was founded in 2003 and is the legacy company which was the basis for today’s successful organization. Anthony represents privately held companies seeking professional representation from an intermediary as they look to sell what is typically their largest asset, their family-owned business and often the associated real estate. Anthony’s clients include private equity groups, individual entrepreneurs, independent financial sponsors and companies with annual revenues of $5 million to $50 million. These are typically companies with adjusted EBITDA of $500K to $5 million. Anthony represents clients in all industries, with specialties in business services, HVAC including contractors across the entire spectrum and construction. Anthony is a CPA (Certified Public Accountant) for over 40 years, a CEPA (Certified Exit Planning Advisor) and a CM&AA (Certified Merger & Acquisition Advisor) having founded NYBB over 18 years ago. He has been advising middle market and privately held companies as well as family-owned businesses in search of either a successful exit or targeted acquisition. Anthony began his career with Deloitte and has been entrepreneurial having owned and operated several successful businesses in addition to his own tax practice. In addition, Anthony is a New York State Real Estate Broker as well as holding the designations in the past of Certified Valuation Analyst (CVA) and Certified Business Intermediary (CBI). Anthony is a certified member of The John Maxwell team coaching individuals and teams on Leadership. He is also a JMT certified speaker. Throughout his career, Anthony has worked on M&A engagements in many markets, including manufacturing, distribution, technology, business services, professional practices, health care, franchising and retail. He has also created a Growth through Acquisition program for middle market and larger companies who seek the advantages derived by combining targeted acquisitions as part of their strategy for expansion. This has provided accredited value and has been adopted as a creative exit strategy. Anthony is a presenter on both Mergers and Acquisitions as well as Exit Strategies. Groups have included the New York Society of CPAs, the National Conference of CPAs, the Nassau Bar Association, among others. He has been recognized as an industry expert by Business Brokerage Press that publishes the Business Reference Guide, recognized as a primary source of data for professional valuation. He is regularly quoted on issues concerning the marketplace for privately held companies and family-owned businesses. Anthony is the president of NYABB (New York Association of Business Brokers), a past board member of the Alliance of Merger and Acquisition Advisors and co-founded the Long Island Chapter and a member of the first board of the New York chapter. He is a co-founding member of the Business Exit and Succession Planning Committee for the New York State Society of CPAs, having chaired that committee for the NYSSCPA for 2 years. Anthony is a past chair for Easter Seals Long Island and is a past president of the Accountant Attorney Networking Group (AANG)). Other professional memberships include The American Institute of CPAs (AICPA), the National Conference of CPA Practitioners (NCCPAP) and the New York Society of CPAs (NYSSCPA). Anthony is a Baruch College (City University of New York) graduate.

Christina started with the NJ Division of Taxation in 2007. During her first eight years in the Customer Service Center, she assisted taxpayers directly, as well as practitioners and the business community through the Practitioner Hotline. Christina joined Taxation University in 2015 where she became a key contributor to the employee training program and continued to assist practitioners and the business community by presenting at seminars and educational events. In April of 2020, Christina moved to the Office of Legislative Analysis to assist in navigating legislation that impacts the Division. Most recently, Christina began serving in the Office of the Taxpayer Advocate, assisting taxpayers with complicated issues that they have been unable to resolve through other means.