Intermediate State and Local Taxation 2026 (presented by NYU School of Professional Studies)

Timothy Gustafson is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He advises businesses on a broad range of state and local tax matters, with a practice focused on tax controversy, multistate tax planning, and transactional tax issues. Timothy represents clients before state taxing authorities and courts in disputes involving income and franchise taxes, sales and use taxes, gross receipts taxes, and unclaimed property. He also counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other business transactions, helping companies navigate complex multistate tax issues while minimizing tax risk.

Jamie C. Yesnowitz is a Partner and the State and Local Tax (SALT) leader within Grant Thornton’s Washington National Tax Office, where he serves as a national technical expert for the firm’s SALT practice. He advises clients on complex state and local tax matters, with a focus on state corporate income and sales tax legislation, state conformity to federal tax provisions, corporate income tax apportionment, and filing methodologies. With 27 years of experience in state and local tax controversy and consulting, he has worked at both the national and practice office levels of major public accounting firms in Washington, D.C., and New York. Prior to entering public accounting, he practiced law as a corporate and securities attorney in New York. Jamie is also a frequent speaker and published author on state and local tax issues, regularly contributing to discussions on emerging developments affecting taxpayers and tax professionals.

Ted Friedman is a partner in the State and Local Tax (SALT) practice at Eversheds Sutherland. He focuses his practice on complex state and local tax planning, controversy, and litigation matters, representing clients across a broad range of industries. Ted advises businesses on state income and franchise taxes, sales and use taxes, gross receipts taxes, unclaimed property, and transactional tax issues. He regularly represents taxpayers before state taxing authorities and courts and counsels clients on the state tax implications of mergers, acquisitions, restructurings, and other strategic business transactions.

Timothy Schally is a partner in the Tax Practice at Michael Best & Friedrich LLP, where he advises businesses, private equity firms, investors, and individuals on a broad range of federal tax matters. His practice focuses on domestic and international tax planning, mergers and acquisitions, corporate restructurings, private equity and venture capital transactions, partnership taxation, and executive compensation. Timothy works closely with clients to structure complex transactions in a tax-efficient manner while helping them navigate evolving federal tax laws and achieve their business objectives.

Todd G. Betor is a Partner in Eversheds Sutherland’s State and Local Tax (SALT) practice in New York, where he advises industry-leading companies on a broad range of state and local tax matters. His practice focuses on clients in the digital economy, retail, technology, and consumer products sectors, as well as highly regulated industries such as tobacco. Todd has extensive experience advising on the state tax implications of mergers and acquisitions, corporate restructurings, and other business transactions, including pre- and post-transaction planning, tax modeling, implementation strategies, and tax opinions. He also counsels clients on federal tax conformity, state and local excise taxes, tax controversy and litigation, employment tax withholding, residency issues, and multistate tax planning for global workforces. Throughout his practice, he collaborates with multidisciplinary teams to deliver integrated legal and tax solutions for complex business matters.

Zachry T. Gladney is a Partner in Alston & Bird’s State & Local Tax Group, where he focuses on complex state tax controversy matters and sophisticated corporate restructuring transactions across jurisdictions throughout the United States. He advises clients on high-profile tax litigation, administrative proceedings, audits, compliance obligations, and state tax issues arising from mergers, acquisitions, dispositions, and spinoffs. His practice serves leading companies across industries including technology, healthcare, retail, manufacturing, publishing, and consumer products. In addition to his client work, Zach is a frequent lecturer before professional organizations and has authored or contributed to numerous articles published in national tax journals.

Michael Bryan, CPA, is a Partner and Director of Tax Services at Cerity Partners in Louisville. With more than 16 years of experience in tax planning and compliance, he specializes in leading and managing tax departments that serve high-net-worth individuals. As a member of the firm’s Leadership Team, Michael advises clients on sophisticated tax planning strategies while overseeing tax compliance and advisory services. Prior to joining Cerity Partners, he served as Vice President of the Business Division at ARGI Financial Group, where he was also a board member and a strategic member of the senior leadership team. He also served as Managing Partner of ARGI CPAs & Advisors, PLLC, a public accounting firm focused on tax planning, compliance, and business advisory services.

Shane Hofeling is the Chief Counsel of the California Franchise Tax Board (FTB), where he leads the agency’s Legal Division and provides legal oversight on California’s personal income tax and corporate franchise and income tax laws. He began his public service career with the FTB more than 22 years ago as a staff attorney and has served in five of the Legal Division’s eight bureaus, developing expertise across all aspects of individual income tax and corporate franchise and income tax law. Prior to becoming Chief Counsel, Shane served as Assistant Chief Counsel of the Litigation Bureau, overseeing the department’s litigation management and strategy for more than four years, and later as Deputy Chief Counsel responsible for the Technical Resources Bureau, where he directed the agency’s regulatory and legal guidance programs and served as attorney to the three-member Franchise Tax Board. Before joining the FTB, he practiced privately in the areas of estate planning and tax planning.

Thomas J. Gohsler is the Chief Counsel for the Pennsylvania Department of Revenue, where he serves as the agency’s chief legal officer within the Commonwealth of Pennsylvania’s Office of General Counsel. In this role, he oversees the Department of Revenue’s legal matters and provides legal counsel on issues affecting the administration and enforcement of Pennsylvania tax laws. Having advanced through several leadership positions within the Department of Revenue’s legal office, he previously served as Assistant Counsel and Deputy Chief Counsel before being appointed Chief Counsel.

Sarah Van Wieren serves as Deputy Commissioner of the Office of Tax Policy Analysis for the New York State Department of Taxation and Finance, a position she assumed in August 2024. In this role, she leads an organization of more than 100 employees responsible for developing and evaluating tax policy, revenue forecasting and estimation, taxpayer guidance, and educational resources that promote voluntary compliance. She also oversees the Department’s legislative initiatives and serves as a key liaison with the New York State Legislature.

Ray Langenberg is the Special Counsel for Tax Litigation at the Texas Comptroller of Public Accounts, where he advises the Comptroller on litigation strategy and is deputized to represent the agency in selected court proceedings. His practice focuses on state tax litigation and administrative law, drawing on extensive experience from both the public and private sectors. Before joining the Comptroller’s office, Ray was the managing partner of Scott, Douglass & McConnico, LLP, where he represented taxpayers in state tax disputes for many years before transitioning to public service. Earlier in his career, he served as a briefing attorney for Chief Justice Jack Pope of the Texas Supreme Court after beginning his professional career as a Houston police officer. Ray is also a frequent speaker on state and local tax matters for professional organizations and educational programs.

James R. Eads, Jr. is a Principal in Ryan Advocacy based in Austin, Texas, where he specializes in tax issue negotiation and resolution, policy advice, and advocacy before legislative, executive, and tax agencies across all states, tax types, and industries. He brings extensive experience from both the private and public sectors, having previously served as President and Executive Director of a state tax research institute, Partner at a national accounting firm, Government Relations and Tax Counsel for a national telecommunications company, and Tax Attorney for a national retail company. His public-sector experience includes serving as Executive Director of the Federation of Tax Administrators (FTA), Director of Electronic Commerce and International programs within the IRS Large and Mid-Size Business Division, Chief Counsel of the Arkansas Revenue Division, and Adjunct Professor of Law at the University of New Mexico School of Law. He is also a frequent speaker on state and local tax matters before leading tax organizations throughout the United States.

Dale Y. Kim, CPA, is an Adjunct Professor of Accounting in Fordham University’s Master of Science in Taxation program, where he has taught tax courses since 2012. He is also a Partner at PwC, bringing extensive experience in state and local tax (SALT) advisory services to both his teaching and professional practice. Prior to joining PwC, Dale was a Partner in the State and Local Tax practice at Ernst & Young LLP, where he led the firm’s Real Estate, Hospitality, and Construction market segment SALT practice from its New York office. Before joining Ernst & Young in 2017, he practiced in KPMG LLP’s State and Local Tax group, advising clients in the banking and capital markets, wealth and asset management, and real estate, hospitality, and construction industries. Throughout his career, he has combined technical tax expertise with industry leadership and higher education.

Dátus Tomasovich, CPA, is a Managing Director in the State and Local Tax (SALT) Practice at KPMG. He has extensive experience in state and local tax structuring, consulting, compliance, and financial statement audit and attestation services. Throughout his career, Dátus has advised on transactions exceeding $100 billion, including matters involving real estate, mergers and acquisitions, private equity buyouts, credit transactions, art sales, and alternative energy development projects. He works with a broad range of clients, including organizations in the banking, real estate, private equity, investment management, technology, and alternative energy sectors, providing strategic guidance on complex state and local tax issues.

Charles C. “Charlie” Kearns is a Partner in Eversheds Sutherland’s State and Local Tax (SALT) practice in Washington, D.C., where he advises Fortune 500 companies on all aspects of state and local tax policy, planning, restructuring, acquisitions, and tax controversy. His practice focuses on helping employers navigate state and local tax issues arising from employment relationships, including multistate withholding compliance, deferred compensation planning, unemployment insurance matters, and the tax implications of remote and mobile workforces. Charlie also has extensive experience advising technology, media, and telecommunications companies on state tax policy, legislative developments, the application of federal legislation to state taxes, and issues involving the Streamlined Sales and Use Tax Agreement. Before joining Eversheds Sutherland in 2005, he served as a Graduate Fellow at the Council On State Taxation (COST).Charles C. “Charlie” Kearns is a Partner in Eversheds Sutherland’s State and Local Tax (SALT) practice in Washington, D.C., where he advises Fortune 500 companies on all aspects of state and local tax policy, planning, restructuring, acquisitions, and tax controversy. His practice focuses on helping employers navigate state and local tax issues arising from employment relationships, including multistate withholding compliance, deferred compensation planning, unemployment insurance matters, and the tax implications of remote and mobile workforces. Charlie also has extensive experience advising technology, media, and telecommunications companies on state tax policy, legislative developments, the application of federal legislation to state taxes, and issues involving the Streamlined Sales and Use Tax Agreement. Before joining Eversheds Sutherland in 2005, he served as a Graduate Fellow at the Council On State Taxation (COST).

Colleen Medici is a tax professional with KPMG LLP, where she focuses on tax technology collaboration, tax policy, and modernization initiatives. Based in Philadelphia, Pennsylvania, she has experience supporting organizations through evolving tax processes and technology-driven solutions. Prior to joining KPMG, Colleen held roles at Comcast, where she contributed to tax-related initiatives. In addition to her professional practice, she is an active speaker who shares her expertise on tax topics through educational presentations and industry events.

Debra Silverman Herman is a Partner in Hodgson Russ LLP’s State & Local Tax Practice and is widely recognized for her experience in state and local taxation. She advises a broad range of clients on the state and local tax implications of multistate business activities from both planning and audit and controversy perspectives, with a particular focus on New York State and New York City tax matters. Her practice encompasses corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, withholding taxes, and personal income tax matters involving high-net-worth individuals. She also represents clients throughout all phases of tax disputes, including audits, administrative proceedings, litigation, and criminal tax investigations at the federal, state, and local levels. With more than 20 years of experience, Debra has represented domestic and multinational financial institutions, law firms, real estate investment trusts, manufacturers, retailers, energy companies, airlines, entertainers, tax-exempt organizations, and individual taxpayers.

Matthew A. Mantle is a Shareholder in Dentons Sirote’s Birmingham, Alabama office and a member of the firm’s Tax Practice, where he is part of the State and Local (Subnational) Tax and Tax Controversy teams. He is a nationally recognized State and Local Tax (SALT) attorney with more than 15 years of experience advising taxpayer clients on state and local tax planning, legislative matters, audits, litigation, and multistate tax issues in Alabama, Louisiana, Georgia, and throughout the Gulf South. His practice includes tax and business planning, administrative and judicial appeals, tax incentives, governmental relations, tax legislation, and unclaimed property matters. Matthew has represented clients ranging from Fortune 500 companies to closely held family businesses and has extensive experience litigating state tax disputes from initial audits through appeals before state supreme courts. Prior to joining Dentons, he served as a Graduate Fellow in State and Local Taxation for the Council On State Taxation (COST), where he worked on significant state tax litigation matters before the U.S. Supreme Court, state supreme courts, and state appellate courts.

Scott Roberti, MBA, is the US State Policy Services Leader and a Managing Director in Ernst & Young LLP’s National Tax practice, based in Stamford, Connecticut. He leads EY’s State Policy Services practice, helping organizations of all sizes, including Fortune 500 companies, develop and execute customized state tax policy strategies. Scott works closely with tax, government affairs, and business stakeholders to address evolving legislative, regulatory, and economic issues, guiding clients through the full policy process from issue identification to government engagement. Prior to joining EY, he spent 25 years at GE, where he led the company’s state policy team and developed extensive experience in state tax policy and business advocacy.

John Wertz is a Partner at State Tax Law LLC, where he focuses his practice on federal, state, and local tax planning, tax controversy, and state tax legislative affairs. He has extensive experience advising clients on a broad range of tax matters, including corporate, individual, partnership, and estate taxation, as well as state and local tax issues involving entity formation, mergers and acquisitions, captive insurance companies, and tax insurance. Throughout his career, John has worked in private practice, corporate tax departments, public accounting, and government, giving him a comprehensive perspective on complex tax matters. He began his career with the Internal Revenue Service and has since held positions at major accounting firms, a national insurance agency, a multinational media company, and an Am Law 50 law firm.

David Pope is a Partner in DLA Piper’s New York office, where he focuses his practice on state and local tax (SALT) matters. He advises clients on a broad range of state tax issues, including corporate income tax, sales and use tax, property tax, payroll tax, personal income tax, and unclaimed property. David represents clients in all aspects of state and local taxation, including controversy, litigation, planning, and restructuring matters, and has substantial experience defending clients in tax-related False Claims Act cases. His clients include Fortune 500 companies across numerous industries, including retail, financial services, digital, insurance, energy, media, telecommunications, pharmaceuticals, and manufacturing. Prior to joining DLA Piper, David was a state and local tax partner at another international law firm and began his career at a Big Four accounting firm.