NJCPA Tax Summit (E2411570)

Frank Agostino is the president of Agostino & Associates, P.C., a law firm in Hackensack, New Jersey specializing in civil and white collar criminal litigation, tax controversies and tax planning.

Prior to entering private practice, Mr. Agostino was an attorney with the Internal Revenue Service's District Counsel in Springfield, Illinois and Newark, New Jersey. He also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases.

As an adjunct professor, Mr. Agostino taught tax controversy at Rutgers School of Law and served as the co-director of the Rutgers Federal Tax Law Clinic.

Mr. Agostino is a frequent speaker and author on tax controversy and litigation matters. He serves on the Advisory Board of the Journal of Tax Practice and Procedure. Mr. Agostino is actively involved with the American Bar Association and the New York County Lawyers' Association.

Mr. Agostino is also the President of the Taxpayers Assistance Corp., which provides tax and legal advice to low income taxpayers in the NY/NJ area.

Steven J. Eller serves as co-head of the State and Local Tax practice. He has over 30 years of professional experience assisting individuals, businesses and estates and trusts in planning and complying with tax rules and regulations.

Steven advises clients with respect to residency, nexus and apportionment issues, sales and use taxes, and payroll taxes, focusing on strategic planning and compliance. His industry expertise includes real estate, private equity, manufacturing and closely-held and family businesses.

Steven’s tax expertise is well-known as evidenced by his being quoted on tax matters in the New York Post, Accounting Today and the Daily Tax Report.

Jim is a shareholder at Kulzer & DiPadova, P.A. 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. Jim is a member of the tax sections of the NJBA and the ABA. In addition, he is a former president of the NJCPA, and has served as chairperson of the State Taxation Interest Group. He is a past president of the Southwest Jersey Chapter Board of Directors. Jim is also a member of the American Institute of Certified Public Accountants (AICPA) and serves on AICPA Council, its governing body. He is also a member of the New Jersey Tax and Fiscal Policy Commission and chaired the New Jersey Corporation Business Tax Review Commission.

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.

David is a partner in Reed Smith's State Tax Group. His practice involves multi-state sales and use and corporate tax appeals. He represents clients before administrative boards and courts in various jurisdictions. David is a frequent speaker on state and local tax issues. He has lectured on New Jersey’s corporation business tax, and has spoken on various issues for the Equipment Leasing Association, Strafford Legal Teleconferences, and the Institute of Professionals in Taxation. David is a regular contributor to the Journal of Multistate Taxation, Tax Analyst’s State Tax Notes, and BNA’s Multistate Tax Report. He is a member of the New Jersey Chamber of Commerce’s Taxation Committee and a member of the Pennsylvania and New Jersey Bars. David graduated from Franklin and Marshall College (B.A., 1995) and Temple University School of Law (J.D., cum laude, 2000).

Jennifer is co-chair of Chamberlain Hrdlicka’s state and local tax practice. She represents companies and individuals in all aspects of state and local tax litigation, controversy, compliance and planning. She has extensive experience handling state and local tax matters involving corporate income taxes, franchise taxes, gross receipts taxes, personal income taxes, sales and use taxes, business privilege taxes and real estate taxes.

Jeff is a frequent lecturer on economics, finance, international development, digital and financial technologies, sustainability, and artificial intelligence from a transformational and business context.

Jeff’s practice areas include strategy development and implementation; corporate and global finance and treasury; financial institutions and markets; risk management and re-engineering; technology deployment and sustainability. He has worked worldwide for a variety of multinational companies.

Daniel has more than 20 years of professional tax experience as well as experience in federal, international and financial products taxation. He is experienced in mergers and acquisitions, capital markets transactions, and cross-border transactions. He is also a recognized expert in the employee retention credit and frequently represents clients in tax controversy matters before the IRS. Daniel is a frequent author and speaker on U.S. Federal income tax topics. He is an adjunct faculty member with Georgetown University Law Center and an approved arbitrator for FINRA. Daniel is a member of the New York and New Jersey Bars, the American Bar Association, previously the chair of the Banking & Savings Institutions Tax Committee, and the New York Bar Association.

Liz concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. Liz has also helped many clients successfully navigate New York State’s voluntary disclosure process. She works with each client to determine the optimal strategy to resolve tax issues, whether negotiation through the audit process, litigation, or tax planning.

Prior to joining Hodgson Russ, Liz served as an intern for U.S. District Judge William Skretny in the Western District of New York. Before entering law school, she was a professor of comparative politics and has taught at Connecticut College, Wesleyan University, and University at Buffalo.

Jaime Reichardt is a state and local tax partner with Citrin Cooperman’s National Tax Office. In this role, he provides consulting advice to all different types of businesses and individuals on income tax, sales tax, gross receipts tax, property tax, realty transfer tax and credits and incentives issues. Jaime helps companies not only identify potential compliance issues and tax reporting exposures, but also assists with identifying and securing pro-active refunds, tax credits or abatements, and other incentive opportunities. He has been able to secure several million dollars in tax savings and economic development benefits. Jaime also has a proven track record of successfully resolving state tax controversies and audits with various revenue departments across tax types.

Steven M. Saraisky, Esq. is a member at Cole Schotz P.C. Mr. Saraisky’s practice encompasses all phases of business planning, tax and estate planning, and estate administration. He regularly advises clients regarding their estate planning and the gift, estate and generation-skipping tax considerations of their plans. Frequently, this involves complex estate planning with Wills, insurance trusts and the implementation of sophisticated estate planning techniques .Mr. Saraisky advises many international clients regarding U.S. aspects of their planning.

His practice also includes (1) working with business owners regarding all phases of their businesses, (2) representing taxpayers in tax audits and administrative appeals, (3) contested estate matters, including advising executors, trustees and beneficiaries with respect to estate or trust administration and fiduciary issues, (4) advising private foundations and public charities regarding operational and tax issues and (5) estate administration.

He is a frequent lecturer and author on estate and tax planning, estate administration, business succession planning and related issues. He is active in several bar association groups, including the Greater New Jersey Estate Planning Council (board member), the Bergen County Estate Planning Council, and the New Jersey State Bar Association.

Mr. Saraisky earned a JD from the University of Chicago, and an AB from Dartmouth College.

Jeffrey Schechter, chair of the firm's Tax Controversy Department, has a varied practice in the areas of tax, tax controversies, trusts and estates and corporate law. He represents clients at all stages of disputes with the Internal Revenue Service, the New Jersey Division of Taxation and the New York State Department of Taxation and Finance including audits, administrative appeals and tax litigation. Most recently Jeff has assisted many clients with domestic and offshore Voluntary Disclosures and examinations concerning income and assets not reported to the IRS. On the corporate side, he concentrates on commercial transactions, including the purchase, sale or restructuring of businesses, stock transactions, mergers and corporate agreements as well as advising clients on the tax aspects of such transactions. He also regularly represents clients concerning estate planning, estate administration and estate tax controversies. Jeff is a frequent lecturer at Rutgers Law School, ABA Tax Section Meetings as well as the New Jersey Society of CPAs on a variety of tax and corporate matters. Prior to joining Cole Schotz, he was a manager in the National Tax Department of the international accounting firm of Ernst & Young in Washington, D.C., where he specialized in advising clients on the tax aspects of complex corporate transactions including tax-free reorganizations, tax-exempt organizations and federal tax procedure and controversies, as well as newly enacted or proposed tax legislation. For twenty years, Jeff served on the Board of Trustees of the New Jersey Community Development Corporation, a tax-exempt organization in Paterson which specializes in various programs throughout the State of New Jersey including seven as Chairman. These programs include participation in the Americorp National Service Program, operating housing projects for developmentally disabled persons and increasing employment opportunities for economically disadvantaged youths. Jeff received his B.B.A. from The George Washington University, his J.D., with honors, from The George Washington University School of Law, and his LL.M. in Taxation from Georgetown University Law Center.

Marita was appointed the acting director of the New Jersey Division of Taxation, effective Sept. 25, 2023. She had been a deputy director since 2017 and started at the Treasury Department in 1987 as a technical assistant. She steps into her new role as the tax division takes on lawmakers’ overhaul of New Jersey’s corporate tax system and creation of StayNJ, a property tax relief program for senior citizens. Her goals include improving the customer experience, facilitating tax education with the public and engaging with employees.

Matt is an associate in Reed Smith’s State Tax Group. He currently focuses his practice on Pennsylvania and New Jersey corporate and sales and use tax appeals. Matt Regularly writes and speaks on emerging topics concerning New Jersey’s corporation business tax. As a result, Matt is a contributor to state tax publications, including Tax Analyst’s State Tax Notes.

Tara S. Sinha is a Partner of Witman Stadtmauer, P.A., in Florham Park, New Jersey. She concentrates her practice in the areas of estate planning and administration, estate and probate litigation, and federal and state taxation. Ms. Sinha is admitted to practice in the States of New Jersey and New York, as well as the United States District Court for the District of New Jersey. She is a Fellow of the American College of Trust and Estate Counsel (“ACTEC”) and serves on the Board of Consultors of the Real Property, Trust and Estate Law Section of the New Jersey State Bar Association. Ms. Sinha is a member New Jersey, New York and Morris County Bar Associations. Ms. Sinha has been published in the New Jersey Law Journal and has also lectured for the New Jersey Institute for Continuing Legal Education, New York City Bar, Practising Law Institute, and other organizations. Ms. Sinha received her B.S. in Administration of Justice from Rutgers College and her J.D. from Rutgers School of Law - Newark, where she was the Senior Articles Editor of the Womens Rights Law Reporter and a Teaching Assistant for the Legal Research and Writing program. She was a Law Clerk to the Honorable Walter R. Barisonek, J.S.C.

Dustin Stamper is a managing director in Grant Thornton’s Washington National Tax Office and leads the tax legislative affairs practice for the firm.

Dustin is responsible for monitoring tax legislative and regulatory activity for the firm. Dustin’s duties include providing updates, insight and technical analyses of legislative and regulatory developments; communicating with legislative staff on tax priorities; and developing published articles and official comments on regulatory matters. Dustin also serves as technical resource on opportunity zones, excise taxes and credits, passive activity rules, the alternative minimum tax, and the net investment income tax.

Dustin spent four years on Capitol Hill for Tax Analysts covering Federal and State tax legislative developments – as well as regulatory developments at the IRS and Treasury.

V. Vikram Venkataramani, CPA, CGMA, PFS, CITP, president of VVV CPA PC, has been a member of the NJCPA since 2012 and on the board of the Middlesex/Somerset Chapter since 2019. Vikram previously worked with KPMG as an audit senior manager in New York. He has extensive experience in financial statement assurance services, valuations, personal and corporate multi-state tax returns, Foreign Bank Account Report ( FBAR) and Foreign Account Tax Compliance Act ( FATCA) compliance, as well as IRS Offshore Account Disclosure and Streamlined Domestic Offshore Procedure (SDOP) Amnesty applications. Vikram is also a Certified Practising Accountant (Australia) and a Chartered Professional Accountant (Ontario, Canada). He is a QuickBooks ProAdvisor and a member of the American Institute of CPAs (AICPA). Vikram graduated from Cornell University with a Bachelor of Science in Operations Research and Industrial Engineering.

Leonard J. Witman, J.D., is senior tax partner at the firm of Witman, Stadtmauer, P.A. located in Florham Park. He is a nationally noted lecturer and author in the tax, estate, elder planning and deferred compensation fields. He serves as an adjunct professor of law at Seton Hall Law School, Rutgers University and Fairleigh Dickinson University Graduate Business Schools. He formerly was a tax law specialist, instructor and lecturer with the Internal Revenue Service in the Employee Plans and Exempt Organizations Divi¬sion. Mr. Witman is a member of the New York and New Jersey Bars, and a former Chairman of the New Jersey State Bar Association Taxation Committee. He is an arbitrator for the American Arbitration Association, the New Jersey State Chair Elect of the American College of Trust and Estate Counsel, and a member of the Academy of Elder Law Attorneys. Mr. Witman has written extensively for numerous periodicals and is the author of A Retirement Planning Technique Book published by The Kugler Company and Pension Planning after TEFRA, Top-Heavy Plans published by the American Institute of Certified Public Accountants. He is also a member of the Editorial Board of The Practical Accountant and has been quoted in financial columns. He has been listed in “Best Lawyers of America”, “Best Lawyers in the New York Metropolitan Area” and “NJ Super Lawyer”. Mr. Witman is a graduate of Rutgers College and New York Law School.

Ed is a partner with the firm of Thomas, Zollars & Lynch, Ltd, in Phoenix, Arizona, and specializes in tax issues for closely held businesses and individuals. He has served on committees with the American Institute of CPAs' (AICPA) Tax Section and currently serves on the Arizona Society of CPAs' (ASCPA) legislative tax liaison committee. Ed has published tax podcasts on tax matters and is currently producing the weekly audio and video for the Current Federal Tax Developments podcast on current tax matters for Kaplan Financial Education and the related blog with regular tax updates throughout the week. Along with writing, editing and presenting courses for the past 15 years, Ed has written articles published in Practical Tax Strategies and The Tax Adviser. He is a frequent contributor to a number of online professional tax discussion groups, including the NJCPA Member Open Forum.