Keynote Speakers

Nonie Manion
Acting Commissioner, NYS Department of Tax and Finance
Wednesday, November 15

Nonie Manion, appointed Executive Deputy Commissioner in 2013, has served as Acting Commissioner since September 2016. During her more than 30-year career with the Tax Department, she has led several major divisions, including the Audit Division and the former Taxpayer Services and Revenue Division.

Ms. Manion’s longstanding focus during her tenure has been to improve voluntary tax compliance with clear guidance, collaboration, and convenient online services customized to meet the diverse needs of taxpayers and tax professionals. To achieve this goal and the department’s mission to efficiently and fairly collect revenue for vital state and local services, Ms. Manion helped drive the launch of an array of advanced technology solutions.

As a result, the Tax Department is at the forefront in its use of business analytics and automated workflow to process returns and payments, detect filing errors, collect tax debt, and uncover and prevent refund fraud—saving the state and its taxpayers hundreds of millions of dollars annually. Ms. Manion has also overseen the department’s work to implement historic corporate tax reform and groundbreaking legislation prompted by the dramatic shift to online sales of goods and services.

Ms. Manion’s innovative approach to tax administration has received national and statewide recognition with leadership awards from the Federation of Tax Administrators and the State Academy for Public Administration. In September 2016, she received the prestigious Hugh L. Carey Award for Outstanding Public Stewardship, presented to inspirational leaders who have demonstrated an exceptional commitment to public service.

Ms. Manion, a Siena College graduate, serves on the Board of Directors for the national Federation of Tax Administrators and participates in the North Eastern States Tax Officials Association.

She lives in Saratoga County with her husband Roger.


Daniel Dustin
CPA, NASBA Vice President, State Board Relations
Wednesday, November 15

Daniel Dustin, CPA, joined NASBA on January 1, 2012, as Vice President of State Board Relations. In this role, Dustin serves as an advocate for state boards of accountancy and finds new ways and opportunities to provide support and service to NASBA’s member boards.

Prior to joining NASBA, Dustin served as Executive Secretary of the New York State Board for Public Accountancy, an appointment that was made in 1998 by the New York State Board of Regents. As Executive Secretary, Dustin was responsible for professional licensing, practice and conduct, including professional discipline of Certified Public Accountants and Public Accountants in New York. A key point person in the regulatory process, Dustin monitored the evolution of professional practice at national and state levels, and developed and drafted proposed legislation and amendments to New York State accountancy rules and regulations.

The 2010 recipient of NASBA’s prestigious Lorraine P. Sachs Standard of Excellence Award for distinction in accountancy regulation and public protection, Dustin is former chair of NASBA’s CPA Examination and Administration Committee, Accountancy Licensee Database Task Force and Executive Directors Committee. He also served as a member of the AICPA’s Peer Review Task Force and Board of Examiners, including having chaired the BOE’s Operations Committee.

Dustin earned a Bachelor of Science degree and a Master of Science degree in Accounting from Clarkson University, and became a licensed CPA in 1988.


Michelle Espey
Esq., Tax Practice Group at Moritt Hock & Hamroff LLP, Garden City, NY
Thursday, November 16

Michelle Espey is Counsel of the firm where she concentrates her practice in all aspects of tax law including individual and business tax planning, state and local tax services, and tax controversy matters. She represents taxpayers in audits and collection matters before the Internal Revenue Service, the New York State Department of Taxation and Finance, and the New York City Department of Finance. Ms. Espey frequently publishes and speaks on issues concerning tax related matters.

Education
Quinnipiac University School of Law, J.D. 2003
College of the Holy Cross, B.A. 1999

Admissions
Ms. Espey is admitted to practice in New York and New Jersey. She is also admitted to practice before the U.S. Tax Court.

Affiliations
Ms. Espey is a member of the American Bar Association and its Tax Section. She is also a member of the New York State, Suffolk and Nassau County Bar Associations, and currently serves as Co-Chair of the Nassau County Bar Association’s Tax Law Committee. She is a past Vice Chair of the Professional Skills Development Task Force of the NYSSCPA-Nassau Chapter and is actively involved with the NYSSCPA, Suffolk Chapter’s General Tax Committee.


Robert M. Finkel
Esq., former IRS Chief Counsel Senior Trial Attorney, Partner and Co-Chair of Tax Practice Group at Moritt Hock & Hamroff LLP, New York, NY
Thursday, November 16

Robert M. Finkel is a partner of the firm where he serves as Co-Chair of its Tax Practice Group. He resides in the firm’s Manhattan office. Mr. Finkel has over 30 years of experience as a tax and business lawyer. His practice focuses on the areas of individual and business taxation including tax controversy and tax litigation.

Mr. Finkel advises clients on the tax aspects of a wide range of business transactions including mergers and acquisitions, private equity and real estate transactions. He also advises Israel-based high tech companies on U.S. operations and financings, and advises not-for-profit and charitable organizations on a variety of issues.

In addition, he also represents clients in audits and other controversies before the Internal Revenue Service, state and other taxing authorities, as well as in all phases of the litigation before the United States Tax Court and the Massachusetts Appellate Tax Board.

Mr. Finkel has been an adjunct professor at Boston University School of Law’s Graduate Tax Program since 1995, where he teaches Partnership Taxation and seminars on the lifecycle of businesses. He was an adjunct Professor at the The Radzyner Law School (IDC Herzliya, Israel) where he taught U.S. corporate and tax law (2005-2006).

Prior to private practice, Mr. Finkel was a senior trial attorney with the Office of the Chief Counsel of the Internal Revenue Service.

Education
Boston University School of Law, LL.M. in Taxation
Boston University School of Law, J.D.
Edward F. Hennessey Scholar
Joseph Tauro Scholar
University of Massachusetts, B.A.

Admissions
Mr. Finkel is admitted to practice in Massachusetts and his admission in New York is currently pending. He is also admitted to practice before the United States Tax Court and the United States District Court (Massachusetts).


Rose E. Gole
Internal Revenue Service Office of Chief Counsel, Associate Area Counsel (SBSE), New York, NY
Thursday, November 16

Rose E. Gole has been employed with the Office of Chief Counsel since 1986. She currently is an Associate Area Counsel (AAC) in Area 1 of the Small Business/Self- Employed Division with responsibility for management and oversight of the Tax Court inventory, including deficiency and collection due process cases. She has held this position since September of 2009. Before becoming an AAC, she worked as a trial attorney for the Large and Mid-Sized Division (Area 1). Ms. Gole has been involved in the trial preparation and litigation of multiple cases as trial attorney, a member of large case trial teams and as a manager. Ms. Gole is a member of the bars of New York and Massachusetts. She is a graduate of Brandeis University and Boston University School of Law.







Laurie B. Kazenoff
Esq., former IRS Chief Counsel Senior Trial Attorney, Partner and Co-Chair of Tax Practice Group at Moritt Hock & Hamroff LLP, Garden City, NY
Thursday, November 16

Laurie B. Kazenoff is a partner of the firm where she serves as Co-Chair of its Tax Practice Group. Ms. Kazenoff has over 30 years of experience in Tax Controversy as a Senior Attorney with IRS Chief Counsel litigating before the U.S. Tax Court; an Estate Tax Attorney with the IRS Estate and Gift Tax Division; a Senior Manager in Tax Controversy for a nationally ranked accounting firm and as an attorney in private practice.

The scope of her practice includes tax controversies involving the Internal Revenue Service and New York State Department of Taxation on behalf of individuals, estates, partnerships, and corporations, including representation of clients before the Examination, Appeals, and Collection Divisions, litigation in United States Tax Court, and Federal Court of Claims. She handles all types of issues including Payroll tax and Responsible Person assessments, Employee/Independent Contractor issues, New York State Residency, and Sales & Use Tax issues. Ms. Kazenoff also represents clients before the IRS and NYS Collection Divisions including Collection Due Process Appeals and Equivalency Hearings, addressing IRS Notices of Lien, Levies, New York State Warrants, New York State license suspensions due to tax assessments, Responsible Person and Sales Tax audits and assessments, negotiation of settlements including Offers in Compromise, Installment Agreements and Penalty Abatements. Subspecialties include Estate and Gift Tax issues and Pension Plan Qualification issues.

Her clients include high profile and high net worth individuals, corporations, partnerships and other entities in investment banking, law, real estate, engineering, architecture, medicine, entertainment, fashion, media, construction, manufacturing, sports and technology.

Representative cases in private practice include the complete abatement of Responsible Person Assessments in cases against officers in the offending corporations, in the amounts of $2,000,000 and $300,000 respectively. She has reached favorable settlements involving Sales Tax Assessments of over $6,000,000 for a large corporation, saving over $4,000,000 for the client. She has reached favorable payment agreements for both corporate and individual officers liable for withholding taxes in separate cases where over $1.7 million and $2 million was owed, respectively, and sales taxes owed of over $1.5 million. She has reached favorable settlements involving New York State residency issues resulting in “no change” residency audits, and has resolved cases for numerous clients involving both Offers and Installment Payment Agreements with both the IRS and New York State Collection Divisions. She has favorably resolved cases in pending court cases, saving thousands in litigation costs for her clients. She has successfully represented clients in the abatements of penalties in various situations involving hundreds of thousands of dollars, including late filing, late payment and negligence penalty cases due to reasonable cause. She has favorably settled collection cases with both the IRS and New York State involving high profile individuals and businesses, including a $17 million options case. She has negotiated favorable settlements with both the IRS and Department of Labor involving pension plan qualification and compliance issues including a challenge to a $1.3 million adjustment against a non-profit corporation. She has successfully represented clients in the releases of Levies and Liens, negotiated Installment Payment Agreements and Offers in Compromise, and in some cases collection activity was stayed altogether due to lack of collection potential. She has also negotiated favorable settlements and achieved “no change” results in a number of IRS and NYS examinations. Ms. Kazenoff takes pride in helping all types of taxpayers navigate the tax system which can be a complex and intimidating endeavor.

While a Senior Attorney with IRS Chief Counsel, Ms. Kazenoff litigated cases before the United States Tax Court and was counsel to the Brooklyn District’s Employee Plans and Exempt Organization Division. She handled high profile cases involving the qualification of pension plans and excise tax issues of major institutions. She was a member of Chief Counsel’s Tax Exempt Bonds initiative and was also a part of the Coordinated Examination Program involving colleges, universities, and hospitals which included investigations of major tax exempt institutions located in the North Atlantic Region. She was also counsel to the Collection Division responsible for the review of Offers in Compromise, priorities in Bankruptcy, and issues involving IRS Liens and Levies. She was an Instructor for Chief Counsel’s Employee Plans Litigation Attorney Training Program in Washington D.C. and also lectured to other Brooklyn District Counsel attorneys on Employee Benefit topics, including Prohibited Transactions and Minimum Funding Deficiencies.


Diana L. Leyden
United States Tax Court Special Trial Judge, Washington, D.C.
Thursday, November 16

Diana L. Leyden is a Special Trial Judge. Union College, Schenectady, NY, B.A. magna cum laude,1978; UConn Law School, Hartford, CT, J.D. 1982; Georgetown University Law Center, LL.M. Taxation 1984. Admitted to Connecticut Bar (1982), District of Columbia Bar (1982, inactive) and Massachusetts Bar (1985, inactive); Admitted to U.S. Court of Federal Claims (1983); United States District Court for the District of Connecticut, 2001; United States Court of Appeals for the Second Circuit, 2003; Member of the American Bar Association, Tax Section; Recipient of the American Bar Association Tax Section Janet Spragens Pro Bono Award (2005); former chair of the ABA Tax Section Low Income Taxpayer Committee; United States Tax Court (law clerk to Judge Herbert Chabot) (1982-1984); Steptoe & Johnson (1984-1985); Powers and Hall (1985-1987); Day, Berry & Howard (1987-1988); Massachusetts Department of Revenue (1988-1995); Connecticut Department of Revenue Services (1995-1997); UConn Law School Tax Clinic (1999-2015); New York City Department of Finance Taxpayer Advocate (2015-2016). Appointed Special Trial Judge, United States Tax Court, on June 20, 2016.

 

 

Bill Reeb
CPA, CITP, CGMA, Co-Founder and CEO, Succession Institute, LLC
Friday, November 17

Bill Reeb has been consulting for three decades to all sizes of businesses, from Mom and Pop operations to Fortune 100 companies, primarily in the areas of organizational structure and processes, governance, automation, and revenue generation. He decided to add the credentials of CPA behind his advisory work and became a CPA in 1986. Prior to his life as a CPA, he worked for IBM in sales back in the late 70’s. As an entrepreneur, Bill has founded seven small businesses, he had two ladies clothing stores, one retail computer software store, a software development firm, a computer consulting firm, a CPA firm, and his current management consulting firm - Succession Institute, LLC.

As an award-winning public speaker, Bill lectures throughout the U.S. and Canada to thousands of executives and CPAs each year. In addition, he has been featured on numerous video-taped and live television programs. As an award-winning author, Bill is internationally published with hundreds of articles and columns to his credit. He currently authors a bi-monthly column called “In the Bill-iverse” which is distributed by a number of State CPA Societies as part of their Practice Management e-newsletter. Besides being published by various magazines, journals and newspapers, Bill and his partner Dom have co-authored two books on Succession titled Securing the Future: Building Your Firm’s Succession Plan with its companion field guide called, Securing the Future: Implementing Your Firm’s Succession Plan. He and his partner also co-authored the Succession Resource Center website materials for PCPS in 2008 and the fourth edition of their consulting book called Becoming A Trusted Business Advisor: How to Add Value, Improve Client Loyalty, and Increase Profits. Finally, Bill’s newest book is titled  . All of their books have been published by the American Institute of Certified Public Accountants (the AICPA).

Bill is an active volunteer within his profession having served in many leadership roles. He serves as an advisory member on the Board of CPAFMA. For the AICPA, he is a past member of the Board of Directors, past and current member of Council, past Commissioner on the National Accreditation Commission and currently the incoming Vice Chair for the AICPA.

Bill has been honored by being named as a CPA Ambassador, was presented the Pathfinder Award and served as the Texas Vision Delegate. Accounting Today has recognized his efforts by listing him as one of the Top 100 Most Influential CPAs, CPA Magazine has named him as one of the Top 100 Most Influential Practitioners, and Inside Public Accounting has listed him as one of the top 10 most recommended CPA firm consultants.

Finally, Bill enjoys a number of hobbies. He is an avid golfer, skier, and enjoys being active. He spends the majority of his free time as an instructor teaching (as well as continually learning) six different styles of martial arts.