Experience

Rating: 9.5 (Superb)

Honors

2012

AV Preeminent 5.0 out of 5 Peer Review Rated, Martindale-Hubbell

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Work Experience

2015 - Present

Of Counsel, Whiteman Osterman & Hanna, LLP

2006 - 2014

Adjunct Professor, SUNY Geneseo

2005 - 2015

Attorney, Underberg & Kessler, LLP

2002 - 2005

Senior Attorney Editor, Thomson Reuters/West

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Associations

American Bar Association

Member

Monroe County Bar Association

Member

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Sample of Legal Cases

In the Matter of the Petition of Jefferson Pub, Inc.

The Division of Tax Appeals found that the auditor did not properly calculate the tax due and held that the total amount due was only $40,538.

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Education

2001

University of Florida, Fredric G. Levin College of Law

LL.M - Master of Laws

1999

Loyola University School of Law

JD - Juris Doctor

1991

University of Florida

BA - Bachelor of Arts

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Speaking Engagements

2015

7th Annual Northern Border Immigration Fall CLE Conference Business and Corporate Tax and Finance for Foreign Investors and Businesses

2014

SBC Boot Camp Series

Ten Tax Tips for Small Businesses

2014

MCAA Monthly Meeting

Litigating an Article 7 Petition

2013

Rochester Tax Institute

Medicare Tax - The Net Investment Income Tax

2012

Rochester Tax Institute

Tax Controversies

2012

Annual Meeting

Civil and Criminal Tax Issues: Red Flags and Warning Sign

2010

Rochester Tax Institute

NYS Civil and Criminal Tax Controversies

2010

CLE

Ethics Update for Tax Practitioners

2006

Rochester Tax Institute

Tax Aspects of Pass-Through Entities

2005

Rochester Tax Institute

Federal Tax Update

2005

CLE

What Every Lawyer Needs to Know about the 2004 Tax Legislation

2004

ABA Section of Taxation Fall Meeting

Important Criminal Developments (Civil and Criminal Tax Penalties Committee)

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Publications

2014

Tulsa Law Review Heisenberg's Uncertainty: An Analysis of Criminal Tax Pretextual Prosecutions in the Context of Breaking Bad's Notorious Anti-Hero

2014

New York Daily Record Civil Litigation: COA overrules tax department’s position on residency

2013

Daily Record Beware the 'Badges of Fraud' This Tax Season

2013

Daily Record Substantial Sanctions Can Be Imposed on Unwitting Holders of Foreign Bank Accounts

2013

Current Tax Highlights TIGTA Has Addressed Several Important IRS Problems beyond the Tea Party Scandal

2012

Current Tax Highlights Sales Taxes and Groupons: Does Every State Tax Third-Party Coupons Differently?

2011

Current Tax Highlights Regulations Regarding Disclosure under the Whistleblower Award Provisions Are Made Final

2011

Current Tax Highlights Recent Decisions Clarify Six-Year Statute of Limitations for Partners in Son of BOSS Transactions

2010

Current Tax Highlights Revenue Offsets in the EJMAA of 2010 Affect Taxation of Foreign Source Income

2010

Current Tax Highlights HIRE Act Intended to Stimulate Employment

2009

Current Tax Highlights Supreme Court May Soon Decide Fate of Discriminatory State Add Backs

2009

Current Tax Highlights Summary of Provisions of the ARRA of 2009

2009

Current Tax Highlights Certain Vehicles Created under the Public-Private Investment Program Are Not Taxable Mortgage Pools

2008

Current Tax Highlights Ordinary Loss from the Sale of Certain Preferred Stock under the EESA of 2008

2007

Current Tax Highlights Supreme Court to Decide Issue of Income Taxation of Sister States’ Tax-Exempt Bonds

2007

Current Tax Highlights IRS Issues Model Language for Section 403(b) Plans

2007

Current Tax Highlights Deductibility of Performance-Based Compensation under Section 162(m)

2004

Thomson Reuters Analysis of the American Jobs Creation Act of 2004, P.L. 108-357

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Mertens Chapter 43 Corporate Separations

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Mertens Chapter 11 Cancellation of Indebtedness Income

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Mertens Chapter 43B Section 355: Corporate Separations

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Mertens Chapter 35 Partnerships

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Mertens Law of Federal Income Taxation (West) Chapter 14 Correction of Errors Barred by Operation of Law

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Mertens Chapter 55B Methods of Calculating Taxable Income

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Mertens Chapter 22 Capital Gains

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Mertens Chapter 22B Section 1244 Stock

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Mertens Chapter 28 Deduction of Losses

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Mertens Chapter 30 Bad Debt Deductions

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Mertens Chapter 32B Rehabilitation Credit and Low-Income Housing Credit

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Mertens Chapter 33 Choice of Entity

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Mertens Chapter 34 Exempt Organizations

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Mertens Chapter 43A Section 351 Exchanges

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Mertens Chapter 35A Limited Liability Companies

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Mertens Chapter 35B Partnerships: Distributive Shares

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Mertens Chapter 35C Partnerships: Partner's Basis in the Partnership Interest (Outside Basis)

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Mertens Chapter 35D Partnerships: Distributions

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Mertens Chapter 35E Partnerships: Payments to a Deceased or Retiring Partner

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Mertens Chapter 35F Family Partnerships, Limited Partnerships, and Limited Liability Companies

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Mertens Chapter 38E Preferred Stock Bailouts

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Mertens Chapter 40A Real Estate Mortgage Investment Conduits (REMICs)

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Mertens Chapter 41B S Corporations

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Languages

English

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