The Multistate Tax Conference will give practitioners the tools they need to navigate the upcoming tax season. Look forward to important updates from the New Jersey Division of Taxation, States’ reactions to the Tax Cuts and Jobs Act, effects of the recent SD V. Wayfair ruling, and the tax implications of cryptocurrencies.
CPAs in all firms as well as sole practitioners and financial officers of businesses with multistate transactions.
This conference will provide you with timely updates, answers to your most pressing questions, and a chance to network with a panel of expert speakers discussing multistate hot topics.
Registration, Continental Breakfast, and Opening Remarks
Multistate Tax Update
Jeffrey A. Friedman, J.D., LL.M., – Eversheds Sutherland LLP
This session will provide attendees with an update on state and local tax developments and
- A legislative and regulatory update
- Recent judiciary developments
- Key state and local tax trends, including state reactions to the Tax Cuts and Jobs Act
New York State and New York City Update
Debra Silverman Herman, Esq. – Hodgson Russ LLP.
This session will focus on:
- New cases and developments
- A walkthrough handling of the Federal Job Act
- Specifics on how New York State and New York City treat items of the Tax Cuts and Jobs Act.
New Jersey Government Update
John J. Ficara, CPA – New Jersey Division of Taxation
James J. Fruscione – New Jersey Division of Revenue and Enterprise Services
This session will provide updates from the New Jersey Division of Taxation, specifically
recent administrative and legislative developments, including how the State is reacting to
the recent federal tax reform provisions. Then, hear from the Division of Revenue and
Enterprise Services about updates to their Electronic Services Program.
11:50 a.m.-12:45 p.m.
New Jersey Tax Update
James B. Evans Jr., CPA, J.D., LL.M. – Kulzer & DiPadova, P.A.
This session will review the major legislative, judicial and administrative developments
of 2018 affecting New Jersey taxpayers and the outlook for 2019 state tax changes.
Multistate Sales Tax Compliance and Voluntary Disclosure Post-Wayfair
James Bartek, CPA and Andrew Eskola J.D. – KPMG LLP.
Richard Cram, J.D. – Multistate Tax Commission National Nexus Program
- Cover the liability risks for non-compliance with state income/franchise and sales/use tax laws for multistate businesses
- Provide brief background on the Multistate Tax Commission and its programs
- Explain the MTC Nexus Program, including the Multistate Voluntary Disclosure Program, including the benefits it offers to multistate businesses
- Describe the steps in the MTC voluntary disclosure process
Select Topics in State Taxation including Cryptocurrency
Robert J. Alter, J.D., LL.M. – McElroy, Deutsch, Mulvaney & Carpenter LLP.
This session will highlight various State Taxation issues and focus on the recently
signed 2018 Tax Amnesty Program as well as crypto currency. The Tax Amnesty Program,
which was signed on July 1st offers relief to many taxpayers. Then, discuss the effect
that Crypto Currencies are having on tax evasion and hear what enforcement
initiatives the IRS is developing to combat this issue.
Online pre-registration for this event is now closed.
Robert J. Alter, J.D., LL.M.
McElroy, Deutsch, Mulvaney & Carpenter LLP
ROBERT J. ALTER has extensive experience in handling federal and state tax
controversies. Combining his years of experience gained from litigating both for and against the IRS, with a substantive tax law background, Mr. Alter is well known to the IRS and state tax authorities as an experienced, aggressive and smart litigator. Mr. Alter represents individuals and business entities in Federal and State civil and criminal tax controversies, including civil examinations, administrative appeals, Tax Court and U.S. District Court proceedings, sensitive civil and tax issues, IRS and State voluntary disclosures, and criminal tax investigations and prosecutions.
Mr. Alter serves on the New Jersey Supreme Court Committee on the Tax Court, and is also the New Jersey Bar Association’s Section of Taxation’s Practitioner Liaison with the IRS. He previously served as Chair of the Section of Taxation of the New Jersey State Bar Association.
Mr. Alter, who is the annual contributor of the Tax Law Year in Review Supplement to the New Jersey Law Journal, has published numerous articles on federal and state tax law and related legal issues arising in tax controversies in that publication, in the New Jersey Lawyer magazine and in the national tax publication, The Journal of Taxation. Mr. Alter is a frequent lecturer to associations of certified public accountants, public accountants, lawyers and corporate tax managers on federal and state tax related topics.
James A. Bartek, CPA
Jim joined KPMG LLP as a tax partner in our State and Local Tax practice in September 2013. He is based in Short Hills, NJ and allocates his time with the New York office. Prior to joining KPMG LLP, Jim served as managing director at a global professional services firm specializing in global tax planning, interim management, and turnaround services, where he was responsible for building and overseeing the firm’s New York metro sales and use tax practice. Previously, he spent nearly 17 years in the State and Local Tax Practice of a Big Four accounting firm in the New York metro area.
During his more than 20 year career, Jim has gained extensive experience assisting clients with complex sales and use tax planning and compliance issues in various industries, such as financial services, manufacturing, pharmaceutical, retail, technology, telecommunications, and utilities.
Jim has provided sales and use tax services to a diverse client base including advice on multi-state tax refunds and technical issues, mergers and acquisitions, restructuring, audit defense, tax function reviews, process recommendations, due diligence, ASC 450 (fka FAS 5) tax provision and internal control reviews, system implementation, voluntary disclosure agreements, and preparation of opinion letters. He has built a reputation as a leading sales and use tax specialist and developed trusted relationships with New Jersey and New York state government officials.
Jim previously served as a member of the New Jersey Tax Director’s Advisory Council, Chairman of the NJSCPA State and Local Tax committee, Chairman of the NJSCPA Sales and Use Tax work group, and as a member of the New Jersey Supreme Court Committee on the Tax Court.
Richard L. Cram, Esq.
Multistate Tax Commission
Richard Cram, Esq - The National Nexus Program Richard Cram is the Director of the Multistate Tax Commission's National Nexus Program in Washington, D.C. The National Nexus Program provides a Multistate Voluntary Disclosure Program that 38 states including the District of Columbia participate in. Cram has recently contributed articles to Tax Analysts State Tax Notes. Prior to his current position, Richard served for 15 years as the Director of Policy & Research in the Kansas Department of Revenue, and for 2 years as an attorney in the Legal Services Bureau of the Department, in Topeka, Kansas. He has worked as a research attorney for the Kansas Supreme Court, and practiced law as an associate in law firms in Chicago, Illinois and Goodland, Kansas. Cram graduated from the University of Kansas School of Law. He currently resides in Alexandria, Virginia.
Andrew T. Eskola, J.D.
Tax Senior Manager
Andrew works in KPMG’s State and Local Tax practice in the New York Metro office. Prior to starting at KPMG in 2010, Andrew served as judicial law clerk for Hon. Raymond A. Hayser, J.T.C. in the Tax Court of New Jersey.
Andrew has consulting and compliance experience with a wide range of state tax matters relating to his clients’ business needs. These matters include a broad array of income/franchise and indirect tax issues, such as providing analyses of various state tax laws and their impact on different business transactions, drafting memoranda in support of income/franchise protests before various state taxing authorities, and analyzing a large banking institution for unclaimed property exposure.
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James B. Evans, CPA, J.D., LL.M.
Kulzer & DiPadova, P.A.
James B. Evans, Jr., J.D., LL.M., CPA, is a shareholder at Kulzer & DiPadova, P.A. He earned his J.D. degree at the Rutgers University School of Law – Camden and his LL.M. in taxation at New York University.
He is admitted to practice before the United States Tax Court, is a member of the Bar of the State of New Jersey, and is a member of the Camden County Bar Association, the New Jersey Bar Association and the American Bar Association. Mr. Evans is a member of the tax sections of the NJBA and the ABA.
In addition to being an attorney, Mr. Evans is a Certified Public Accountant. He is a member and a Past President of the New Jersey Society of Certified Public Accountants (2003-2004). He has served as Chairperson of the State and Local Tax Committee of the Society. He is a Past President of the Southwest Jersey Chapter of the NJSCPA. Mr. Evans is also a member of the American Institute of Certified Public Accountants and serves on AICPA Council, its governing body.
Mr. Evans is a member of the New Jersey Tax and Fiscal Policy Commission. He was a member of and chaired the New Jersey Corporation Business Tax Review Commission.
Mr. Evans’ particular areas of concentration include state taxation, corporate taxation and business planning. He lectures regularly in the area of taxation and accounting.
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John Ficara, CPA
New Jersey Division of Taxation
John Ficara has been functioning as the Director of the New Jersey Division of Taxation since January 4, 2016. The Director oversees a staff of more than 1,400 who are responsible for the administration, enforcement and collection of 42 individual and business tax types in the State of New Jersey. John was previously Director of Tax and Tax Counsel for Columbus McKinnon Corporation, a Buffalo based global manufacturer of material handling equipment. He also was Corporate Tax Counsel for BASF, a German based global chemical manufacturing company, with US operations based in Florham Park, New Jersey. He has over four decades of experience as a tax professional, including seven years with Ernst & Young, and he has been an Adjunct Professor of Tax in the Fairleigh Dickinson University Graduate Tax program. A licensed Certified Public Accountant and Attorney, John earned his Law Degree from the Fordham University School of Law, and his Master’s in Tax law Degree from the NYU Graduate Law School.
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Jeffrey A. Friedman, J.D., LL.M.
Eversheds Sutherland LLP
A recognized thought leader on state and local tax issues, Jeffrey Friedman works on high-profile and precedent-setting litigation and controversy matters across the country. These matters impact critical questions on nexus, apportionment, the Multistate Tax Compact and the equal protection, due process and commerce clauses of the United States Constitution. Mr. Friedman is also a well-respected advocate on issues of tax policy, including the taxation of digital economy transactions.
Prior to joining Sutherland, he was a partner in KPMG’s Washington national tax practice; served as an attorney-adviser in the U.S. Department of the Treasury’s Office of Tax Policy, where he assisted with the development of the U.S. government's position on domestic and international electronic commerce tax issues; and served as vice president and counsel of the Committee (now Council) On State Taxation (COST).
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James J. Fruscione, MA, MPA, MS, CPM, CIP
NJ Division of Revenue
James Fruscione is a career public servant with thirty years of experience in State government operations. As the Director of NJDORES, he is responsible for New Jersey's centralized tax return and payment processing facilities, as well as the State’s business registry and non-tax debt collection programs. He now serves as the Department of the Treasury’s Technology Officer as well.
Mr. Fruscione continues his efforts to employ digital technologies to deliver efficient and value-added services to the State’s business and taxpayer communities. In his role as Technology Officer, he seeks to use Treasury’s information technology platform to support Enterprise-level service innovation, enhanced performance and cost savings.
Mr. Fruscione earned a Master of Arts degree in Public Administration from Rider University. He is a Certified Public Manager and Certified Information Professional. He has also earned certificates in citizen-driven performance management and electronic commerce.
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Debra Silverman Herman, Esq.
Hodgson Russ LLP
Debra is a partner in the firm's State & Local Tax Practice. She is widely recognized for her experience in state and local taxation. Debra works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint and on complex transactions, with a focus on New York State tax matters. Debra counsels clients with respect to corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, and withholding taxes. She also has extensive experience working with high-net-worth clients on residence and other personal income tax matters and successfully representing clients in all phases of tax disputes, including audits and litigation at the federal, state, and local levels, as well as criminal tax investigations.
Debra served as the chair of the State and Local Tax Committee of the New York City Bar Association. She is also a nationally recognized author on state tax topics. She co-authored the BNA Portfolio “New York Sales and Use Taxes” and a bi-monthly article on New York State and New York City taxation in the New York Law Journal and writes a monthly column in the Journal of Multistate Taxation and Incentives on state and local tax matters before the U.S. Supreme Court. Debra is a frequent speaker on state and local tax issues and has appeared before such groups as Tax Executives Institute, the Institute for Professionals in Taxation, the American Bar Association, the New York State Bar Association, the New York City Bar Association, and the New York State Society of Certified Public Accountants. Debra has more than 16 years of experience representing clients in state tax audits and New York State and New York City tax litigation, obtaining federal and state rulings and advisory opinions, providing tax opinion letters, and assisting with voluntary disclosures and collection matters.
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