Clark R. Calhoun, Partner
Alston & Bird (Los Angeles, CA)
Clark Calhoun has represented clients in state tax controversy and litigation matters before state taxing authorities, county boards, state trial and appellate courts, and the U.S. Supreme Court. Representative matters include the securing of a multimillion-dollar income tax refund in a Georgia Tax Tribunal action, receiving a refund of overpaid 911 taxes, defending a company against an unprecedented use of alternative apportionment, and earning a property tax refund for a charitable client in a decision establishing the right to a partial exemption. In addition to state tax controversy matters in Georgia, California and other states, Clark also represents clients on multistate sales/use, income, property and transfer tax issues that arise in connection with corporate stock and asset transactions, and he has negotiated voluntary disclosure agreements with nearly every state in the country.
Harley T. Duncan, Managing Director, Washington National Tax
KPMG, LLP (Washington, DC)
Harley Duncan is the managing director in charge of KPMG’s State and Local Tax Washington National Tax practice. Prior to joining KPMG in 2008, he was the executive director of the Federation of Tax Administrators for 20 years. He has also worked with Kansas and South Dakota state governments and the National Governors Association. Harley works to establish and improve business relationships with state taxing authorities, assists clients in working with state tax agencies, and keeps clients and firm members abreast of current developments. He is a sought out author and speaker and in 2008 was cited as “The Most Influential Person on the Planet in State and Local Tax” by State Tax Notes.
Kris Eimicke, Partner
Pierce Atwood (Portland, ME)
Kris Eimicke is a partner in Pierce Atwood’s tax group based in Portland, Maine. Kris concentrates his practice on tax issues and economic development programs, with a special emphasis on state and federal new markets tax credit programs, such as new markets tax credits, renewable energy tax credits, and historic rehabilitation tax credits. He also represents advises a variety of clients on transactional tax matters, as well as representation before state revenue agencies and the courts on tax matters. Kris is the chair of the Tax Section of the Maine State Bar Association, and an adjunct professor at the University of Maine School of Law, where he teaches corporate income tax. He is also a frequent speaker on federal and state tax issues, including new markets tax credit financing, renewable energy tax credits, and tax practitioner ethics. Prior to joining Pierce Atwood, Kris clerked for Judge Harry Haines of the United States Tax Court.
Michael Fatale, Deputy General Counsel
Massachusetts Department of Revenue (Boston, MA)
Michael T. Fatale is the Deputy General Counsel at the Massachusetts Department of Revenue (DOR). Previously, he was the Chief of DOR’s Rulings and Regulations Bureau, and prior to that he was a DOR tax counsel. Mr. Fatale is the primary author of numerous state tax regulations and other DOR pronouncements, and has litigated or co-litigated several high-profile DOR cases. He is the author of several law review articles on constitutional and federal preemption law that have been cited in various state tax cases, including cases decided by the Iowa and West Virginia Supreme Courts and the New Mexico and California Courts of Appeal. In 2012, he was awarded the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence by the Multistate Tax Commission.
Rebecca Forter, Bureau Chief, Rulings and Regulations
Massachusetts Department of Revenue (Boston, MA)
Rebecca Forter is Chief of the Rulings and Regulations Bureau of the Massachusetts Department of Revenue, a group within the Department’s Legislative/External Affairs & Policy (LEAP) Division. Before becoming Chief in 2015 Rebecca served as a Counsel in the Bureau. Prior to joining DOR she practiced with two major international law firms, where she advised clients on the federal and international tax consequences of a variety of transactions, including private investment fund formations and investments, mergers and acquisitions, joint ventures and restructurings. She is a graduate of Princeton University and Columbia University School of Law.
Karl A. Frieden, Vice President and General Counsel
Council On State Taxation (Washington, DC)
Karl Frieden is the Vice President and General Counsel of the Council On State Taxation (COST). Karl’s responsibilities at COST include writing amicus briefs for cases at state Supreme Courts and the U.S. Supreme Court; working on state and local tax-related legislation with State Legislatures; speaking at state tax forums throughout the U.S.; and developing research projects for COST’s State Tax Research Institute. Prior to joining COST, Karl was a tax partner with Ernst & Young and before that a tax partner with Arthur Andersen. Earlier in his career, he was the Deputy General Counsel of the Massachusetts Department of Revenue. Karl has had extensive experience with most types of state and local taxes and with global indirect taxes, including VAT and withholding taxes. Karl has spoken on state and local and global indirect tax issues at business, academic and tax policy forums in the US, Europe and Asia. He has testified before state legislatures and the US Congress on state tax policy issues. He is author of numerous articles on state and local taxation; and wrote the book, Cybertaxation: The Taxation of E-Commerce (CCH 2000) – the first comprehensive book written on the taxation of the digital enonomy. Karl received his J.D. from Northeastern University School of Law, and his B.A. from the University of California, Berkeley.
Joseph Huddleston, Executive Director
Ernst & Young LLP (Washington, DC)
Joe Huddleston is an Executive Director for EY Indirect Tax in the National Tax office in Washington, where he regularly consults with some of the largest national and multi-national corporations. Prior to joining EY Joe served for ten years as Executive Director of the Multistate Tax Commission. In 2011 he was named by Tax Analysts as one of the top 10 individuals who influence state tax policy and practice, and in 2012 received the 11th annual award for Outstanding Achievement in State and Local Taxation from New York University. In 2015, he received from Bloomberg BNA the Franklin C. Latcham award for Distinguished Service in State and Local Taxation. He served as Commissioner of the Tennessee Department of Revenue from 1987 to 1995. Additionally he served on the State Board of Equalization for six years and presiding officer for three years. During his tenure as Commissioner, he was president of both the Federation of Tax Administrators and the Southeast Association of Tax Administrators. Immediately after leaving the Tennessee Department of Revenue, Huddleston became chief financial officer for the Metropolitan Government of Nashville and Davidson County. A graduate of the University of South Carolina, he received his J.D. from the Nashville School of Law and was awarded his Doctor of Laws by the University of South Carolina in 2009. Huddleston is a member of both the Tennessee and American Bar Associations and their respective tax sections.
Carolynn Kranz, Partner
Kranz & Associates PLLC (Washington, DC)
Carolynn is the Managing Member of Industry Sales Tax Solutions, LLC, which offers a subscription database containing the sales and use taxability of software related transactions, digital content and cloud services; and the Managing Member of Kranz & Associates, PLLC, a boutique law firm specializing in state and local tax consulting. Carolynn holds a law degree from Widener University School of Law and a Bachelor’s Degree from Widener University. Carolynn is a CPA, and a member of the District of Columbia and Pennsylvania Bar Associations. Carolynn was recognized by State Tax Notes in its monthly State Tax Spotlight, which regularly profiles a person or organization influential in the state and local tax world. She also authored LexisNexis’ State Tax Guide to Digital Content and Cloud Services, 1st – 5th Editions; and is a frequent speaker and author on state tax issues.
Amy Thomas Laub, Technical Director, Tax
National Insurance Company (Columbus, OH)
Amy Thomas Laub works for Nationwide Insurance Company, which is headquartered in Columbus, Ohio. As Tax Director, she is primarily responsible for state income tax and sales & use tax areas. Prior to joining Nationwide, she worked in the Tax departments for Tempur Sealy International, Inc., located in Lexington, Kentucky, and Federal Express, located in Memphis, Tennessee. Amy has experience with multiple areas of state taxation including compliance, audits, planning, policy and incentives & credits. Amy currently serves as Chair for the Council on State Taxation (“COST”). She is only the third woman to chair COST over the past 48 years. Amy is a member of the COST Board of Directors. She participates in numerous conferences and schools as a speaker and a facilitator. Amy is a licensed CPA and received her B.B.A. degree in accounting from the University of Cincinnati.
John R. Lewandowski, Deputy Director – Income/Estate Tax
Maine Revenue Service (Augusta, ME)
Mr. Lewandowski is Deputy Director – Income/Estate Tax Division at Maine Revenue Services (MRS). John, a graduate of the University of Maine, has worked for Maine Revenue Services for 30 years. The unit he manages is responsible for multi-state income tax audit and non-filer discovery. The team also administers MRS’ voluntary disclosure program. John resides in Portland.
Douglas Lindholm, President & Executive Director
COST (Washington, DC)
Douglas L. Lindholm, Esq. is President and Executive Director of the Council On State Taxation (COST). COST, with a membership of nearly 600 multistate corporations, is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to taking the helm at COST, Mr. Lindholm served as Counsel, State Tax Policy for the General Electric Company in Washington, DC and in the Washington National Tax Services Office of Price Waterhouse LLP. He has written numerous articles on federal, state and local tax issues in a wide variety of publications; testifies frequently before state legislatures and Congress on state tax issues; and is a frequent speaker at national tax conferences and seminars. In 2006, Mr. Lindholm was named to the Tax Business 50 list of most influential tax professionals on the globe, and is the recipient of the 2009 New York University Award for Outstanding Achievement in State and Local Taxation. He was also named to the “All-Decade State Tax Team” by State Tax Notes in January, 2010. He is a graduate of American University’s Washington College of Law in Washington, DC, and Lynchburg College (BA in Accounting) in Lynchburg, Virginia.
Daniel Lipton, Principal
EY (Boston, MA)
Daniel Lipton is a Principal in EY’s Northeast Area Indirect tax practice. Dan’s experience includes state income/franchise tax planning; lookback reviews; sales/use tax analysis; mergers and acquisitions; and tax controversy. His clients primarily consist of multi-national biotech/pharmaceutical, medical device, manufacturing, high-tech and retail companies. Dan is a frequent panelist at various internal and external local and national tax conferences and often leads various EY national state and local tax technical trainings. Dan earned a Bachelor’s Degree in accounting from the University of Massachusetts at Amherst with honors and a J.D. from Suffolk University Law School. He is a member of the Massachusetts Bar.
Darren McCarthy, Principal
KPMG LLP (New York, NY)
Darren McCarthy is a Principal in KPMG’s State and Local Tax Practice (SALT) wiht more than 18 years of multi-disciplined state and local tax experience. Darren serves as the National Practice Leader for KPMG’s State & Local Tax, Mergers & Acquitions (SALT M&A) practice. He provides buy-side and sell-side due dillegence, acquisition structuring, and other state and local tax consulting services.
Diane Mimmo, Managing
PricewaterhouseCoopers (Boston, MA)
Diane is a Principal in the PwC Boston office and is a member of the SALT M&A practice. She has over eighteen years of state and local tax experience, with a focus on due diligence, structuring and integration. She has significant experience with acquisitions in the technology industry, specifically with respect to cloud computing. Diane has served as a panelist and lecturer for the Council on State Taxation and is a member of the income tax planning committee for the Institute for Professionals in Taxation. Diane earned her BA from Mount Holyoke College and her JD from Suffolk Law School.
Robert Ozmun, Partner
PricewaterhouseCoopers (Boston, MA)
Robert is a partner in the Boston office State and Local Tax practice of PwC. In his 25 years of public accounting experience, he has specialized in assisting his clients with corporate realignments that reduce the overall state tax cost for large multinational organizations. Rob has significant experience helping his clients with state income/franchise tax refund reviews, compliance for large multinational corporations, audit resolution, and state tax provision services for his clients in the manufacturing, retail, utility, software/technology and service-based industries.
Richard Pomp, Professor
University of Connecticut Law School (Hartford, CT)
Professor Pomp is the Alva P. Loiselle Professor of Law at UConn School of Law and serves as an expert witness in more than half the states in the country and as counsel and a litigation consultant to law firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities in Supreme Court litigation. Professor Pomp’s casebook, State and Local Taxation, has been used in more than 100 schools, state tax administrations, and major accounting firms for their internal training. He has been described as “the most knowledgeable person on state corporate income taxation in the country” (28 State Tax Notes 353). In 2007, he received the NYU Institute on State and Local Taxation Award for Outstanding Achievement in State and Local Taxation. In 2011, he received the BNA Lifetime Achievement Award. He was the 2012 winner of the University of Connecticut’s Faculty Excellence in Teaching – Graduate Level. Tax Analysts selected him as its 2013 State Tax Lawyer and Academic of the Year. In 2014, he received the Council on State Taxation’s Excellence in State Taxation Award. The Connecticut Law Tribune awarded him its 2015 Professional Excellence Award.
Kaj Samson, Commissioner
Vermont Department of Taxes (VT)
Commissioner Samsom was appointed Commissioner of the Vermont Department of Taxes in January 2017. Samsom comes to the Tax Department with a decade of financial regulation experience at the Vermont Department of Financial Regulation, most recently as Deputy Commissioner. He is a graduate of the University of Vermont and also earned a master’s degree in Public Administration from UVM. He is a certified public accountant (CPA) and a certified financial examiner (CFE). Samsom has also served on various boards including the American Institute of Certified Public Accountants Governing Council, the Vermont Society of Certified Public Accountants (past President), Moretown Elementary School Board (past Chair) and is currently a board member of Montpelier Alive.
Matthew Schaefer, Partner
Brann & Isaacson (Lewiston, ME)
For nearly 20 years, Matthew’s practice has focused on state tax matters and contested proceedings before courts and administrative tribunals. He was co-counsel before the U.S. Supreme Court for the Respondents in South Dakota v. Wayfair Inc., and for the Petitioner in Direct Marketing Ass’n v. Brohl, 135 S.Ct. 1124 (2015). Matthew advises numerous ecommerce vendors, multi–channel merchants, and trade associations, and has represented the challengers in nearly every leading court case testing the constitutionality of state “kill Quill” laws that impose burdensome tax and regulatory obligations on remote sellers.
Elizabeth Schraeder, Senior Manager
EY (Boston, MA)
Elizabeth is a Senior Manager in EY’s National Indirect Tax Practice focused on incorporating the latest technology, process improvement, and innovation throughout tax organizations. She has helped reform and implement effective indirect tax functions in a variety of industries, including oil and gas, retail, manufacturing, healthcare, construction, and telecommunications.
Most recently, Elizabeth has assisted Global clients in implementing Tax and Finance Operate managed services through Lean Six Sigma process review and strategic outlook assessment. Her experience in industry and comprehensive consulting/technology background allows Elizabeth to personally relate to Clients pain points and create reliable solutions.
Lindsey M. Stepp, Commissioner
NH Department of Revenue Administration (Concord, NH)
Lindsey M. Stepp received her Master of Business Administration degree from Plymouth State University, after receiving her B.S. in Economics from Trinity College in Hartford, CT. Lindsey served as Director of Business Services for the Information Technology Services Department at Plymouth State University, and previously worked at the Department of Revenue Administration as a Financial Analyst and Assistant Commissioner prior to her current role as Commissioner. Lindsey began her career at Ernst & Young LLP as an International Tax and Transfer Pricing Consultant.
Marilyn Wethekam, Partner
Horwood Marcus & Berk Chartered (Chicago, IL)
Marilyn A. Wethekam is a partner at Horwood Marcus & Berk, Chartered in Chicago. Ms. Wethekam co-chairs the firm’s nationally recognized multistate State and Local Tax practice. She has a national SALT practice representing multistate and multinational corporations in all areas of state tax. In 2010 she was named as the second recipient of the Council on State Taxation’s Paul Frankel Excellence in State Taxation Award. She received the 2012 Bloomberg BNA, Frank Latcham Award for Distinguished Service in State and Local Tax Law and was named one of the 2016 Outstanding Women in Tax by Tax Notes.
Robert Weyman, Partner
Reed Smith LLP (Philadelphia, PA)
Rob Weyman is a partner in Reed Smith’s State Tax Group. Rob assists clients with income, sales, and gross receipts tax issues around the country. His practice includes state tax return position evaluation, audit defense, administrative appeals, and litigation. Rob co-leads Reed Smith’s growing Massachusetts state tax practice, which represents taxpayers on a wide-range of Massachusetts income and sales tax issues at audit, through all administrative appeal levels, and at the Appellate Tax Board. Rob is also a frequent writer and speaker on a wide range of state tax issues, and has presented at COST, TEI and other industry conferences.
Steven Wlodychak, Principal
Ernst & Young LLP (Washington, DC)
Steve is a principal in Ernst & Young LLP’s National Tax Department in Washington, DC and the state and local leader of its Center for Tax Policy where he monitors state and local tax developments throughout the US. In addition, Steve is a leading principal in its state and local transactions tax practice, focusing on assisting private equity and strategic investors in the structuring and due diligence investigations of numerous transactions. He has addressed state and local tax considerations of transactions in all 50 states and on more than 900 different transactions.