Gregory Armstrong, Director
KPMG (Washington, DC)
Gregory T. Armstrong is a Director in the Practice, Procedure & Administration group of KPMG’s Washington National Tax practice. He joined the firm in 2019, after serving nearly a decade as an attorney with the IRS Office of Chief Counsel, including five years as a Senior Technician Reviewer in the Office of the Associate Chief Counsel (Procedure & Administration). Among his assignments was overseeing the IRS’s implementation of the new centralized partnership audit regime. Greg received his B.A. degree from the College of the Holy Cross and his J.D. and LL.M. degrees from Villanova University’s Charles Widger School of Law. For more than 10 years, he has served as a Chapter Author and Supplement Co-Editor of the Saltzman & Book treatise IRS Practice & Procedure.
Merrill E. Barter, CPA, Managing Director
Baker Newman Noyes (Portland, ME)
Merrill is the state and local tax practice leader at Baker Newman Noyes. He specializes in assisting clients with state tax matters, including multi-state income-tax compliance and planning, and sales/use tax consulting. Merrill’s experience in the state tax field includes state government, public company, and public accounting. He provides guidance to clients on a wide range of state tax issues, including income and franchise taxes, with a focus on multi-state compliance and planning. He has extensive experience advising clients on sales and use tax matters, and routinely assists clients with audit defense, working directly with state tax authorities to resolve issues and obtain the best possible outcomes. Merrill is a member of the American Institute of Certified Public Accountants and the Maine Society of Certified Public Accountants, and serves as the chair of the Baker Tilly International State and Local Tax Committee.
Jonathan Block, Partner
Pierce Atwood LLP (Portland, ME)
Jon Block represents and advises clients with Maine, New Hampshire, and Massachusetts tax problems. Jon litigates tax cases at the administrative level and through all levels of the court system, advises clients on transactional and multistate tax issues, obtains advance rulings for clients, and does a substantial amount of legislative and government relations work in the tax area. Jon’s substantive expertise in state and local tax encompasses corporate and individual income tax, business profits tax, sales and use tax, property tax, excise tax, transfer tax, and other state and local taxes. Jon also advises expanding and relocating companies on taking maximum advantage of available tax and economic development incentives. Jon’s client base includes large, medium and small businesses as well as individuals.
Matthew Dayton, Attorney
CT Department of Revenue Services (Hartford, CT)
Matthew Dayton is a tax attorney with the Connecticut Department of Revenue Services. At the Department, Matt is responsible for legal matters relating to a variety of tax types, including the Corporation Business Tax and the recently-enacted Pass-Through Entity Tax. Matt had extensive involvement in the Department’s implementation of the combined unitary reporting regime and market-based sourcing rules. Prior to joining the Department, Matt was a state and local tax consultant at Ernst & Young LLP. Matt received a B.S. in management from Boston College and received a J.D. from the University of Connecticut School of Law.
Valerie Dickerson, Partner
Deloitte (Washington, DC)
Valerie is a Deloitte Tax Partner and Multistate practice leader for the Washington National Tax office. The WNT-Multistate practice provides technical advice, including formal opinions, with respect to the state income/franchise and indirect tax implications of significant transactions, controversies, and filing positions. In addition, Valerie serves as the competency leader for Deloitte Tax’s Multistate Tax Controversy Services and Multistate Jurisdictional Technical Leads, comprised of attorneys with significant tax litigation experience as well as former state tax administrators. She also serves as Lead Tax Partner of a Fortune top 30 company, and as the lead Multistate partner on several Fortune 500 companies. Valerie has advised or represented clients on issues including: state implications of federal tax reform provisions, substantial nexus and its state jurisdictional limits, filing methods, non-business income/expense, alternative apportionment, market-based sourcing, state tax treatment of foreign entities, intercompany debt, dividend treatment, stock/asset dispositions, expense disallowance, and constitutionality of statutes and regulations. Valerie advises across industries, including technology, media, health plans, life sciences, and retail. She has 25 years of experience and has been with Deloitte Tax for 18 years. Valerie received a J.D. from Georgia State University College of Law and BA in accounting from Emory University, Goizueta School of Business. She was admitted to the State Bar of California; U.S. District Court, Southern District of California; and is a member of the American Bar Association. Valerie is a CPA in California, Georgia, and Washington D.C., and a member of AICPA. She received the 2017 Benjamin F. Miller Award from the California State Bar Taxation Section for her contributions in state and local taxation. Valerie chairs Deloitte’s National Multistate Symposium in collaboration with the Florida State Bar as well as the National Multistate Symposium – West. She serves on the Tax Section Committee of the California Chamber of Commerce, is an alternate board member of the California Taxpayers Association, and is an Advisor to and former Executive Committee member to the California Lawyers Association Tax Section (fmr. California State Bar).
John Fletcher, Partner
Jones Walker (Jackson, MS)
John Fletcher is a partner in the Tax and Estates Practice Group. John focuses his practice primarily on state tax matters, encompassing Mississippi and Louisiana, as well as multi-state income, franchise, sales and use, and local ad valorem taxes. John has more than twenty years’ experience in the legal, corporate, and accounting arenas. He is a contributor for Cooking with SALT, a legal blog committed to providing timely insights on recent legal and practical developments of concern to clients in many state and local taxing jurisdictions. Cooking with SALT focuses on matters involving income, franchise, net worth, gross receipts, sales/use, business and occupational license, severance, ad valorem property, and other miscellaneous taxes. John also assists his clients on a broad range of federal income tax issues and appeals. His practice also has included a wide variety of non-tax legal services such as legal entity formation and maintenance, business mergers and acquisitions, commercial real estate leasing, and general business contractual issues. Prior to joining Jones Walker, John was state tax counsel at General Electric Company (GE), where he oversaw many of the company’s state income and franchise tax audits and appeals across the country. These appeals covered a wide range of complex statutory and constitutional issues applicable to large multi-state and multi-national companies, and encompassed the company’s traditional industrial manufacturing operations, as well as the financial and media/entertainment industries related to the GE Capital and NBC/Universal businesses. He often assisted GE’s state and local tax planning group with major acquisitions and dispositions and provided legal support to its property tax team in appeals and litigation matters. While at GE, John also served as an adjunct professor at the Albany (NY) Law School, teaching state and local tax law. He regularly presents at national conferences on a wide range of state tax issues. Earlier in his career, John was a member of KPMG’s state and local tax practice in New York City while pursuing an LLM in taxation at New York University. He is a certified public accountant (inactive) in Tennessee and is active with the Mississippi Economic Council and Mississippi Manufacturer’s Association.
Susan Haffield, Partner
PwC (Minneapolis, MN)
Susan Haffield is a partner in the Minneapolis office of PwC. Susan provides consulting services focusing on indirect tax strategy, audit defense, refund analysis, structures, sales tax reserves, process improvements, e commerce, and nexus evaluations. She also specializes in indirect taxes associated with the retail and consumer products industries. Susan has been actively involved in the Business Advisory Council associated with the Streamlined Sales Tax initiative. Susan has also been involved with many other business and taxpayer organizations such as the, Minnesota Chamber of Commerce, Minnesota Center for Fiscal Excellence, and Minnesota Society of CPA’s. She is also a frequent speaker for organizations such as Council on State Taxation, Paul J Hartman SALT Forum, Institute for Professionals in Taxation, Tax Executive Institute, and New York University. Susan has over 25 years of experience. In addition to her experience in public accounting, Sue was a manager in the Cargill tax department where she focused on indirect taxes and state and local income taxes. She joined PricewaterhouseCoopers in June 2002.
Christopher C. Harding, Commissioner
Massachusetts Department of Revenue
Christopher C. Harding serves as the Commissioner of the Department of Revenue for the Commonwealth of Massachusetts. Commissioner Harding is responsible for administering the tax, child support, and municipal finance laws of the Bay State. Formerly Executive Vice President of Sales, Marketing and Business Development for Mobiquity, Inc., a Massachusetts based professional services firm focused on providing Enterprise Digital Consulting services for Fortune 1000 organizations, Mr. Harding can be characterized as a serial entrepreneur having either founded or been a key leader in a series of early and growth stage technology based firms.
Tov Haueisen, Partner
PricewaterhouseCoopers (New York, NY)
Tov Haueisen is a partner with PricewaterhouseCoopers LLP’s State and Local Tax practice in New York, where he specializes in state and local audit defense and consulting. Tov leads PwC’s New York Metro State and Local Tax practice and co-leads the National Reverse Income Tax (“RITA”) Practice. Tov works with his clients in all facets of state and local tax including multistate consulting, audit defense/appeals, compliance, planning, return reviews, tax accounting and transactional accounting. Tov is the lead state tax partner on a variety of Fortune 500 clients. He looks to help companies identify state tax opportunities that are consistent with the overall business objectives. Tov is a frequent speaker to various organizations including COST, TEI, and IPT. Prior to joining another Big Four firm, Tov worked at General Electric Company and had responsibility for state income and franchise tax audits and planning for the General Electric Financial Services group of businesses. He has an undergraduate degree from Bryant University. He also holds an MBA and law degree.
Helen Hecht, General Counsel
Multistate Tax Commission (Washington, DC)
Helen Hecht is General Counsel to the Multistate Tax Commission—the administrative body created by the Multistate Tax Compact in 1967 to promote uniformity and compatibility in state tax systems. Ms. Hecht has been with the MTC since July 2014. Prior to coming to the MTC, Ms. Hecht worked for almost five years as tax counsel for the Federation of Tax Administrators—the Washington, D.C. based membership organization for the state revenue agencies. Before joining the FTA, Ms. Hecht was of counsel to the law firm of Sutin, Thayer & Browne, PC, in Albuquerque, New Mexico, where she worked for six years, heading up that firm’s tax practice. Prior to that, Ms. Hecht was with KPMG, LLP, where she worked for eight years and was practice leader for the Albuquerque state and local tax group. Ms. Hecht began her career at the New Mexico Taxation and Revenue Department where she worked for over ten years—starting out as a tax collector and holding various positions including auditor, audit supervisor, audit manager and bureau chief. Ms. Hecht received her JD from the University of New Mexico Law School, graduating magna cum laude. She received bachelors and masters of accounting degrees from New Mexico State University. She is a certified public accountant, a member of the New Mexico bar and admitted before the United States Supreme Court.
Ann Holley, Partner
KPMG (Washington, DC)
Ann currently serves as the National Leader for State and Local Tax.. From 1994 to 1996, Ann was a member of KPMG’s financial services federal tax practice. During this period, she prepared federal and state income tax returns and financial statement tax provisions. In 1996, she transferred to the SALT practice in Atlanta, focusing on restructuring projects, audit defense and consulting. Ann transferred to WNT in 2001 and led the WNT SALT group from 2007 to 2011. From 2012 to 2018, Ann lead the State Income and Franchise tax group nationally. Ann is a frequent speaker on various state and local tax issues and serves as a firm resource on financial statement provision issues. Ann is a frequent speaker on variety of state and local topics. Her speaking engagements have also included the Georgetown CLE Advanced State & Local Tax Institute, IPT/ABA conferences, and the Paul J. Hartman State & Local Tax Forum. Ann has contributed articles to numerous publications, including the Journal of Multistate Taxation, the Journal of Taxation of Financial Products, State Tax Notes and the Multistate Tax Report.
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.
Scott D. Jackson, Commissioner (invited)
Connecticut Department of Revenue
Scott D. Jackson was appointed Commissioner of the Connecticut Department of Revenue Services in June 2018. A graduate of Cornell University, from which he holds a Bachelor’s degree in Government, the Hamden resident, while in school served as secretary of the Cornell Civil Liberties Union and was on the editorial staff of the Cornell Political Forum. While at Cornell, he was awarded a Mellon Foundation Fellowship to study demographic trends in municipal government at Yale University and received one of two Minority Student Achievement Awards from the Cornell University College of Arts and Sciences.
Lindsay M. LaCava, Partner
Baker & McKenzie LLP (New York, NY)
Lindsay M. LaCava is a partner in the law firm of Baker & McKenzie LLP and is based in the firm’s New York office where she focuses her practice on state and local tax. Lindsay assists businesses and individuals with state and local tax planning and litigation matters. In the controversy area, Lindsay represents clients at all stages of state and local tax disputes throughout the country, including the audit, administrative appeal, state trial, appellate and supreme court stages. In the transactional planning and consulting area, Lindsay advises clients with respect to the state and local business activity tax, sales and use tax, transfer tax, and personal income tax consequences of various transactions and activities. Lindsay was ranked as an “Up and Coming” lawyer by Chambers in 2019, recognized in the Legal 500 U.S. tax rankings in 2016, named a “Rising Star” in Tax Law in 2015 by Law360, and has been selected by Super Lawyers as a New York-Metro “Rising Star” for Tax since 2013. Lindsay speaks on a variety of state tax topics at events around the country and frequently writes about state and local tax issues. She is also a member of the Connecticut Bar Association Tax Section’s Executive Committee, a member of the New York Bar Association’s New York Tax Committee, and the American Bar Association Tax Section’s State and Local Tax Committee. Prior to joining Baker & McKenzie LLP, Lindsay was a partner in the state and local tax group of an international law firm. In addition, she previously worked at a regional law firm in Connecticut, where she advised individual and corporate clients regarding state and local, federal and international tax consequences of various business transactions and represented taxpayers in all aspects of federal and state tax controversy matters. She also worked at a Big Four accounting firm in Connecticut where her practice focused entirely on state and local tax. Lindsay is admitted to practice in Connecticut, New York, the United States Tax Court, and the United States Supreme Court and is also a certified public accountant. Lindsay received her LL.M. in Taxation from New York University School of Law, her J.D. from Quinnipiac University School of Law, and her B.S. in Business Administration with a major in accounting from the University of Connecticut.
John R. Lewandowski, Deputy Director
Maine Revenue Service
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 MRS 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.
Kathryn H. Michaelis, Shareholder
Rath, Young and Pignatelli, P.C. (Concord, NH)
Kathryn is a shareholder at Rath, Young and Pignatelli, P.C. and a member of the firm’s Tax Practice Group, where she concentrates her practice in assisting clients with state and local tax matters. Kathryn’s practice focuses primarily on representation of Fortune 500 companies on matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes. Kathryn has approximately 20 years of experience in state and local taxation. Prior to joining RYP in 2007, she was with the state and local tax practice of PricewaterhouseCoopers, LLP in its Chicago office, as well as serving as Special Assistant Attorney General for the Income Tax Litigation Unit of the Illinois Department of Revenue. Included in Best Lawyers in America in the area of tax law and tax litigation, Kathryn is a regular speaker and author on state tax topics in New England, including audits and appeals relating to federal conformity issues, pass through entity issues, foreign dividends, transfer pricing, combined entity reporting, apportionment and transactional taxes. Kathryn is presently the Vice-President of the New England State and Local Tax Forum, and serves as co-contributor for the New Hampshire and Vermont state tax developments for COST in Washington, D.C. Kathryn was formerly a member of the Vermont Tax Advisory Board appointed by the Commissioner of Taxes to represent business interests.
Faranak Naghavi, Partner
Ernst & Young LLP (Washington, DC)
Faranak is a Partner in the America’s Indirect Tax and Tax, Technology and Transformation practices. Faranak focuses on providing US Indirect Tax advisory and global systems implementation and improvement services. She has more than 25 years of experience assisting companies with their indirect tax operational, processes, compliance, and controversy issues. Faranak focuses on US and global system and process review and automation projects and has led numerous large global tax engine implementation projects. She has also advised a wide range of companies on sales and use, income/franchise and transfer tax issues. In addition to advising clients with multistate tax planning and restructuring, she has extensive experience assisting clients with FAS 5/ASC 450 risk assessment and quantification, multistate refund studies, voluntary disclosure projects, managed compliance agreements, review and handling of audits, nexus and taxability determination projects, due diligence reviews, and process improvement projects. Faranak has extensive experience assisting companies in the manufacturing, retail, technology, communications and health care industries. Faranak has been an active member and past Chair of the AICPA State and Local Tax Resource Panel. She has also been actively participating in the Streamlined Sales Tax initiative since 2000. She is currently a member of the Business Advisory Committee Board and serves as the Chair of the Audit Liaison Sub-committee. Faranak serves on the advisory boards of Paul J. Hartman State Tax Forum and Georgetown University Institute on State and Local Taxation. Faranak is an active member of the Institute for Professionals in Taxation and past member of Board of Governors.
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.
Neena Savage, Administrator
Rhode Island Division of Taxation
Administrator Savage was appointed to her post in January of 2017 after serving as Acting Administrator for the Rhode Island Division of Taxation since December 2015. Savage previously served as the Assistant Tax Administrator, a position she held since February 2015. Prior to joining the Division of Taxation, Savage was deputy director and executive counsel for the R.I. Department of Business Regulation (DBR) and held various other positions during her 18-year career at DBR. Savage was an associate with Edwards & Angell and a staff attorney for Rhode Island Legal Services before beginning work at DBR. In all, she has more than 25 years of experience in the legal field. Savage holds a bachelor’s degree in political science from Texas A&M University and a Juris Doctorate degree from American University.
Lindsey M. Stepp, Commissioner
NH Department of Revenue Administration
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.
Christopher J. Sullivan, President & Shareholder
Rath, Young and Pignatelli, P.C. (Concord, NH)
Christopher J. Sullivan, Esq., is the President of Rath Young Pignatelli and serves on its Management Committee. Chris’ practice focuses on multi-state taxation representing clients in forums ranging from administrative agencies and court rooms to the Legislature. Chris represents corporate clients in tax matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes, and advises companies on multi-state matters involving states across the country. His representation includes creating value for clients during the audit, assessment and refund process for in-state and multi-state companies as well as representing corporate clients in economic development efforts choosing to locate jobs and business in the Granite State. He has devoted substantial time to nexus, apportionment and reasonable compensation issues, combined reporting issues, and the treatment of foreign source income. While other states are only recently considering or adopting combination, New Hampshire has utilized unitary combination since 1986. He works on matters involving the New Hampshire Business Enterprise Tax, Business Profits Tax, the Real Estate Transfer Tax, Interest and Dividends Tax, the Meals and Rentals Tax and Real Property Tax. He regularly advises companies regarding voluntary disclosure agreements, particularly due to accounting reserve standards FIN 48 and increased jurisdictional aggressiveness in the multi-state arena. Chris has been consistently recognized by Best Lawyers in America and in 2019 was named Lawyer of the Year, Tax Law. Chris is a nationally-recognized speaker on state tax issues. He writes articles for State Tax Notes and regular updates for the Council on State Taxation and teaches frequently on New England Tax issues. In 2016, Chris was featured in State Tax Today’s Spotlight. Chris was a founder and serves as the Treasurer of the New England State and Local Tax Forum, which expands education on multistate tax issues for New England companies and practitioners. Chris also serves on the Board of Trustees of the NYU Institute on State and Local Taxation. Appointed by the Senate President, he served on New Hampshire’s Study Commission on Apportionment on potential business tax reform and New Hampshire’s competitive position compared to other states. Chris is an honors graduate of Harvard College and Georgetown University Law Center.