NJCPA Tax Summit (E2411570)

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.

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.

Jaime Reichardt is a state and local tax director at Citrin Cooperman. 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 has a Bachelor of Arts in Political Science from Rutgers University, a Juris Doctor from the Benjamin N. Cardozo School of Law, Yeshiva University and a Master of Law in Tax from Loyola Law School in Los Angeles.

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.

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.