Matrimonial Accounting / Innocent Spouse in Matrimonial Litigation (E1810819)

Robert J. Brown, CPA/ABV, CFE, CVA, is a senior manager with Cowan, Gunteski & Co., specializing in forensic accounting, business valuation and litigation support matters. Previously, he spent 14 years in investment and commercial banking. His forensic analysis and litigation support experience includes commercial and matrimonial litigation, asset tracing, bankruptcy, fraud, economic damage assessment and oppressed shareholder engagements.

Roy H. Kvalo, CPA, Director of Litigation & Valuation Services, The Curchin Group, LLC, Red Bank, NJ. He has more than 20 years experience providing forensic accounting services. Mr. Kvalo is responsible for managing all of Curchin’s litigation and valuation engagements from initial contact to final report and/or expert testimony. He has been involved with numerous matrimonial, commercial litigation cases as well as valuations for estate and gift tax and buy-sell agreements. He has served as a court appointed expert in Monmouth County and has provided expert testimony in matrimonial engagements. Mr. Kvalo has also provided court room consultation in federal court to defense counsel during criminal proceedings. He is a member of the American Institute of CPAs and the New Jersey Society of CPAs. He serves as vice president of the Estate and Financial Planning Council of Central New Jersey. Mr. Kvalo earned a B.A. in accounting from Rutgers University.

Richard J. Sapinski, J.D., LL.M., is a member at Sills Cummis & Gross, P.C. and is Vice-Chair of the Firm’s Tax Litigation Practice Group. His practice involves white collar criminal defense on both federal and state levels and civil and criminal tax litigation, as well as international tax planning and compliance issues. Prior to joining the Firm, Mr. Sapinski was employed by the Office of the District Counsel, Internal Revenue Service, Newark, New Jersey as a trial attorney from 1977 to 1984 and later with the Office of the Regional Counsel Internal Revenue Service, Philadelphia, Pennsylvania, as a Special Trial Attorney from 1985 to 1987. In the latter position, Mr. Sapinski was assigned responsibility for litigating in the United States Tax Court on behalf of the Commissioner of Internal Revenue in large and sensitive cases and for assisting IRS international examiners in developing international tax issues for litigation. He litigates matters in the United States District Court, U.S. Tax Court and the Superior Court and Tax Court of New Jersey and the Federal and State Appellate Courts. He also represents professionals before disciplinary and licensing boards and handles administrative matters involving the Examination, Collection and Criminal Investigation divisions of the Internal Revenue Service and their state counterparts.

He earned his undergraduate degree from Seton Hall University, his J.D. from Fordham University School of Law and his LL.M. in Taxation from NYU.

Robert A. Stern is an attorney in Sills Cummis & Gross's Business Crimes and Tax Litigation Practice Groups. His practice includes representing clients in connection with federal and state tax controversies, tax litigation and criminal tax issues. Mr. Stern is a former senior trial attorney and general litigation specialist with the Office of District Counsel, Internal Revenue Service, Newark, New Jersey. Prior to joining the Firm, Mr. Stern was a partner in a boutique tax firm specializing in IRS and state tax controversies, tax law, probate litigation and ERISA. Mr. Stern is a frequent lecturer for various professional organizations including the New Jersey Institute for Continuing Legal Education, the New Jersey Society of Certified Public Accountants, the National Business Institute, the National Association of Tax Professionals, Morgan Stanley and other professional business organizations.