Kathy Freeman
Managing Director
Deloitte
Kathy is widely recognized expert in California franchise and income tax matters. She has extensive experience in California franchise tax issues affecting a broad range of industries, and is a Jurisdictional Tax Lead specializing on California tax issues for Deloitte's largest clients throughout the country. Her clients include major companies in the financial, telecommunications, technology, service, defense, construction, health care, retail and manufacturing industries. Before coming to Deloitte, she spent 23 years with the California Franchise Tax Board, where she was a Settlement Officer for the Legal Branch, a top technical advisor for the FTB's Multistate Audit Branch, and a key participant in major policy-level decision making with respect to FTB audit programs, litigation positions, and legislative and regulatory matters. She spent 14 1/2 years at PWC as a subject matter expert specializing in California audit defense; controversy matters including protest, settlements and appeals; and California residency issues.
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Managing Director
Deloitte
Jim Levinson
Sales/Use Tax Partner
PwC
Jim is a partner based in PwC’s San Diego office and leads the PwC Indirect Tax practice in the Southern California/Phoenix/Las Vegas market. He has extensive experience and a proven track record working with clients to address the sales/use tax challenges they face is their respective industries. During his 30 years of state and local tax experience, he’s worked with clients across the country in a wide range of industries including manufacturing, healthcare, medical device, pharmaceutical, bio-technology, government contractors, construction, retail, technology, digital goods software and cloud computing, financial services, entertainment, media, hospitality, and telecommunications.
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Sales/Use Tax Partner
PwC
Gina Rodriquez
Director, State and Local Tax
KPMG
Gina is a director in KPMG’s state and local tax practice. She has a strong background with California income, franchise, sales/use, property, excise and employment taxes, working closely with the regulatory agencies responsible for administering these taxes. She has long-standing relationships with key staff at the Franchise Tax Board, Board of Equalization, Employment Development Department, State Controller’s Office, Secretary of State, as well as with local county assessors and recorders.
Prior to joining KPMG, Gina directed the legislative, regulatory and judicial programs for the nonpartisan California Taxpayers Association. She was instrumental in filing amicus letters and briefs for several California Supreme Court and appellate court tax cases; ensuring the expeditious resolution of the organization’s controversy workload; and analyzing tax reform proposals, including California’s proposal to impose a sales tax on services and to impose of a split-roll property tax. She also served as one of the youngest tax administrators in the nation while working for the Franchise Tax Board.
Gina is responsible for clients in a cross-sector of industries, including financial services, refineries and petroleum, utilities, real estate, technology, retail, and agricultural.
Gina holds a MS degree in Taxation and a BS degree in Accounting.
https://www.kpmg.us/bios/r/rodriguez-gina.html
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Director, State and Local Tax
KPMG
Eric Coffill
Senior Counsel
Eversheds-Sutherland
Eric J. Coffill has nearly 40 years of experience counseling clients on state and local tax controversy and litigation matters at the administrative, trial and appellate levels, particularly those involving the California Franchise Tax Board (FTB) and the California Department of Tax & Fee Administration. His practice includes advising high-net-worth individuals on their most significant matters, including California residency and sourcing issues.
Eric is the principal author of more than 100 articles on a variety of state tax topics and is a co-author of the Bloomberg Tax California Corporation Income Tax Navigator and the Bloomberg Tax California Pass-Through Entity Navigator. He also serves on the advisory boards of Tax Notes State and the Journal of Multistate Taxation and Incentives.
Eric has been consistently recognized annually as one of the country’s leading tax practitioners by, among others, Chambers USA (Band 1), The Legal 500 US, and Best Lawyers in America. He is a frequent speaker at national tax conferences, including those sponsored by COST, TEI, IPT and the California Lawyers Association. He served as a state and local tax adjunct professor at UOP McGeorge School of Law for nearly 10 years, and has taught corporate multistate income/franchise tax for the University of California (MLK Law School Davis) annually since 1991.
Eric served as a member of the Juvenile Justice Committee of the State Bar of California and as a member of the Standing Committee on Legal Services to Prisoners, Legal Services Committee, of the State Bar of California. He received an Award for Exceptional Contributions for Delivery of Legal Services to Prisoners from the Legal Services section of the State Bar of California; the Benjamin F. Miller Award from the Tax Section of State Bar of California; and is a Life Fellow of the American Bar Association.
Before assuming his current role in 2016, Eric was a tax partner in the Sacramento office of Morrison & Foerster LLP for over 20 years and served as the managing partner of the Sacramento office for 13 years. Before that, Eric worked in the FTB Legal Division for approximately ten years. Before that, Eric began his career as a criminal defense trial/appellate attorney.
https://us.eversheds-sutherland.com/People/Eric-J-Coffill
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Senior Counsel
Eversheds-Sutherland
Brad Marsh
Shareholder
Greenberg Traurig
Bradley R. Marsh is Co-Managing Shareholder of the San Francisco office and focuses his practice on tax controversy matters, including property, sales, payroll, business license, employment, franchise, parcel, district, documentary transfer, transient occupancy, utility user, income, parking, gift and estate taxes. He serves as a co-chair of the State and Local Tax (SALT) Practice. Brad represents clients in audits, litigation and administrative hearings, as well as analyzing transactions and business models, and developing strategies for legislative resolutions.
https://www.gtlaw.com/en/professionals/m/marsh-bradley-r
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Shareholder
Greenberg Traurig
Joan Armenta-Roberts
SUT Technical Tax Consultant
CalTax
Joan joined CalTax in February 2020 as a Technical Tax Consultant with expertise helping taxpayers navigate California’s complicated sales and use tax laws. She has more than 25 years of sales and use tax experience, both in the private sector and through her work as a top advisor to State Board of Equalization Member Dean Andal, who chaired the BOE and successfully implemented reforms that promote efficiency and sound tax policy. Her extensive experience also includes more than 18 years with PwC and KPMG, two of the “Big Four” accounting firms, and most recently running her own sales tax consulting business.
https://www.caltax.org/about-caltax/staff/
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SUT Technical Tax Consultant
CalTax
Kurt Oneto
Partner
Nielsen Merksamer Parrinello Gross & Leoni, LLP
Kurt Oneto is a Partner practicing a wide range of government, tax, and regulatory matters with a specific focus on statewide initiative and referendum campaigns. He has extensive experience representing clients before state agencies involved in licensure disputes, procurements, and regulatory hearings, has litigated numerous California state and local tax cases, and has served as counsel and legal strategist to over 50 ballot measure campaigns both in California and more than a half dozen other states.
Mr. Oneto is a recognized expert in California’s state initiative and referendum processes, and serves as a member of the firm’s government law, regulatory, and litigation practice groups.
Prior to joining Nielsen Merksamer, Mr. Oneto served as a legislative analyst with the California District Attorneys Association and as a legislative aide to a member of the California State Senate.
https://www.nmgovlaw.com/team/kurt-oneto/#person-publications
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Partner
Nielsen Merksamer Parrinello Gross & Leoni, LLP
Randy Ferris
Managing Director
EY
Randy Ferris joined Ernst & Young LLP’s Indirect Tax Practice in California as an Executive Director. Ferris worked for 20 years at the California State Board of Equalization, holding several roles, including Chief Counsel, Senior Business Taxes Attorney, and Appeals Conference Holder and Reviewer. Ferris oversaw the BOE’s Legal Department, provided legal advice, issued legal opinions, drafted regulations, formulated and developed policies to implement laws, and provided impartial analyses of tax disputes.
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Managing Director
EY
Susan Bittick
Principal
Ryan
Specializes in state tax legislative and regulatory analysis, developing public affairs strategies, and providing advocacy services to clients in all industries. Responsible for the development of Ryan's Public Affairs Practice.
https://www.ryan.com/about-ryan/leadership/susan-bittick/
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Principal
Ryan
Jeffrey Varga
Attorney, Tax Department
Paul Hastings
Jeffrey Varga is of counsel in the Tax practice of Paul Hastings and is based in the firm’s Los Angeles office. He focuses his practice on tax controversy and litigation. Mr. Varga has represented taxpayers in a variety of state, federal, and local tax matters, including complex tax cases before California courts of appeal and superior courts, the United States Tax Court, federal district courts, criminal investigations, and civil audits. Before joining Paul Hastings, Mr. Varga served as a trial attorney with the Criminal Section of the Tax Division of the United States Department of Justice, where he was involved in all phases of criminal tax prosecutions. Mr. Varga also served as an Assistant United States Attorney in Los Angeles, where he handled civil tax cases before United States district and bankruptcy courts and California state courts.
https://www.paulhastings.com/professionals/details/jeffreyvarga
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Attorney, Tax Department
Paul Hastings
Selvi Stanislaus
Executive Officer
Franchise Tax Board
www.ftb.ca.gov
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Executive Officer
Franchise Tax Board
Ben Lee
Tax Counsel
California Taxpayers Association
Ben joined CalTax in November 2018. He tracks and analyzes tax-related litigation, and writes for CalTax Publications. Prior to joining CalTax, Ben worked at Valero Energy Corporation where he compiled legal research and drafted memoranda. He has also previously worked as a staff accountant for Coaster Company of America, where he handled accounts payable and helped prepare various financial statements. Ben holds a bachelor’s degree in accountancy from the University of Illinois at Urbana-Champaign and a law degree from the University of California at Davis School of Law, where he also earned a tax law certificate.
https://www.caltax.org/about-caltax/staff/
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Tax Counsel
California Taxpayers Association
Barry Weissman
Technical Tax Consultant
California Taxpayers Association
Barry is a consultant to CalTax with more than 40 years of experience with California franchise tax dispute resolution and tax-planning issues. His experience including serving as senior state tax counsel for two Fortune 500 companies, Atlantic Richfield Company and Chevron Corporation. He also has served as a director in the National Washington Tax Service, as a California subject-matter expert at a Big Four accounting firm. He has successfully represented individuals and corporate clients in state tax appeals. Barry holds a law degree from Pepperdine University.
https://www.caltax.org/about-caltax/staff/
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Technical Tax Consultant
California Taxpayers Association
Carl Joseph
Principal | Indirect and State & Local Tax Services
Ernst & Young
Carl Joseph recently joined Ernst & Young LLP as a Principal in the Financial Services Indirect and State and Local Tax practice, based in Sacramento. Carl has extensive knowledge and experience with California multistate tax issues spanning almost two decades. Prior to joining EY, Carl was Counsel-Multistate Tax Affairs for the California Franchise Tax Board. He was with the Franchise Tax Board for 18 years and was responsible for coordinating multistate tax policy issues within the legal division. This included overseeing regulatory and adjudicatory efforts in the multistate arena, as well as protests and appeals raising complex multistate tax issues. He also represented the Franchise Tax Board before the Board of Equalization in numerous appeals. Prior to this, Carl served as Bureau Director for the Multistate Tax Law Bureau of the Legal Division. Carl has a degree in economics from the University of California, Irvine and his JD from McGeorge School of Law in Sacramento, California.
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Principal | Indirect and State & Local Tax Services
Ernst & Young
Antonio Vazquez
Chairman, District 3
State Board of Equalization
Antonio Vazquez, Chairman of the Board of Equalization (BOE) representing the 3rd District, was elected to the Board in November 2018. His district includes most of Los Angeles County, all of Ventura County, and a portion of San Bernardino County. He is the first Latino ever elected to the BOE since its inception.
https://www.boe.ca.gov/vazquez/about.htm
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Chairman, District 3
State Board of Equalization
Mike Schaefer
Vice Chair, District 4
State Board of Equalization
Mike Schaefer made history on January 7, 2019 in Sacramento when he took his Oath of Office as a member of the California State Board of Equalization from Governor Gavin Newsom, becoming the oldest freshman constitutional officer in state history.
Mike Schaefer serves as Vice Chair of the California State Board of Equalization, the only publicly elected tax commission in the United States. He represents 10 million people in five Southern California counties including San Diego, Orange, Riverside, San Bernardino and Imperial.
Mike was born and raised in San Diego and attended schools in Hillcrest and Pacific Beach. He did undergraduate work at San Diego State and Notre Dame University, ultimately receiving a business degree from U.C. Berkeley and a law degree from Georgetown University.
Mike served on the San Diego City Council for two terms, from 1965 to 1971, representing a district in southeast San Diego. His tenure was highlighted by many accomplishments including the creation of community identification markers, which are still seen everywhere today, and the establishment of free parking on Veterans Day.
Mike began his legal career as a prosecutor in the San Diego City Attorney's office assisting local law enforcement.
Following his tenure with the city attorney's office, Mike went into private practice and became a champion for fair and equitable election law.
In 1972, he sued the San Diego County Registrar of Voters over the practice of listing candidates' names on ballots in alphabetical order. In Sumner v. Sexton, the court ruled that this kind of listing was a denial of equal protection and mandated in its place the random system that is used today. This decision was later codified in California Elections Code section 13112.
In Canaan v. Abdelnour, Mike sued the City of San Diego, which had barred write-in candidates. The California Supreme Court ultimately ruled in his favor against the city, permitting write-ins in local and state elections. (The U.S. Supreme Court later determined that the ruling does not apply to federal elections.)
Mike Schaefer's work as an attorney has also included cases before the State Board of Equalization, where he won substantial reductions in assessed valuation for homeowners. Mike supported the enactment of Proposition 13 and has pledged to protect its foundational principle of helping homeowners remain in their residences.
Mike Schaefer resides in San Diego.
https://www.boe.ca.gov/schaefer/
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Vice Chair, District 4
State Board of Equalization
Ted Gaines
Member, District 1
State Board of Equalization
Elected in November 2018, Ted Gaines represents the Board of Equalization's First District. He is a leading taxpayer advocate and is committed to providing trustworthy and transparent representation for the nearly ten million constituents in 30 counties of northern and eastern California.
Prior to his election to the Board, Ted served 12 years in the State Legislature where he was a tireless voice for California’s taxpayers, ratepayers, businesses, and families. He also fought to protect citizens’ privacy and led major efforts to bring thousands of new jobs to the state, as well as supporting critical legislation to strengthen and expand California’s infrastructure.
Ted began his public service career in local government as a member of the City of Roseville's Planning Commission from 1997 to 1999. In 2000, he was elected to the Placer County Board of Supervisors and re-elected in 2004.
Ted is a devoted public servant who is dedicated to delivering excellent service to constituents and taxpayers as well as providing helpful information and outreach opportunities.
In addition to his life in public service, Ted is a successful small business owner, having owned Gaines Insurance for more than 30 years. He has been married to his beautiful wife Beth since 1985 and together they reside in El Dorado County and are blessed with six children and three grandchildren.
https://www.boe.ca.gov/gaines/about.htm
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Member, District 1
State Board of Equalization
Annette Nellen
Professor and Director of the MST Program CPA, CGMA, Esq.
San José State University
Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, employment tax, ethics, leadership, and tax policy. Annette is a graduate of CSU Northridge (BS Accounting), Pepperdine (MBA), and Loyola Law School (JD). At SJSU, Annette is a recipient of the Outstanding Professor Award (2000/2001) and Distinguished Service Award (2004/2005). Prior to joining SJSU in 1990, Annette was with Ernst & Young and the IRS (revenue agent and lead instructor).
Annette is a past chair of the AICPA Tax Executive Committee (Oct. 2016 to May 2019). She is a past chair of the AICPA Individual Taxation Technical Resource Panel. Annette was the lead author of the AICPA tax policy concept statement #1, Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (2001, 2017), still in use today. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In fall 2013, Annette completed a three-year term on the Executive Committee of the Taxation Section of the California Bar. and the 2019 Benjamin F. Miller Award from the Taxation Section of the California Lawyers Association for achievement and contribution in the field of state and local taxation law. Annette is a former chair of the ABA Tax Section’s Sales, Exchanges & Basis Committee. She is a member (and past co-chair) of the CalCPA Accounting Education Committee.
Annette maintains the 21st Century Taxation website and blog (http://www.21stcenturytaxation.com), as well as several websites on tax reform, state tax nexus, e-commerce taxation, worker classification, virtual currency taxation, and tax and ethical issues for marijuana businesses and tax advisers.
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Professor and Director of the MST Program CPA, CGMA, Esq.
San José State University
Richard Pomp
Alva P. Loiselle Professor of Law
UConn School of Law
Richard Pomp has served as the Alva P. Loiselle Professor of Law at the University of Connecticut and as a consultant to cities, states, the Multistate Tax Commission, the Navajo Nation, the U.S. Congress, the U.S. Treasury, the U.S. Department of Justice and the Internal Revenue Service. He also serves as a consultant for the United Nations, the International Monetary Fund, the World Bank and numerous foreign countries. He has taught at Harvard, New York University, Columbia, University of Texas, and Boston College. In addition, he has been a Distinguished Professor in Residence, Chulalongkorn Law School, Bangkok, Thailand, and a Visiting Scholar at the University of Tokyo Law School and at Harvard Law School. From 1981 to 1987, Pomp worked as the director of the New York Tax Study Commission. He is the co-author of the leading casebook on state taxation. Pomp serves on the CHS, Tax Advisory Board, State Income Tax Alert, E-Commerce Tax Alert, the BNA Tax Management State Tax Advisory Board, the Deloitte & Touche Center for Multistate Taxation, State Tax Notes, the Center for State and Local Taxation and is Chairman of the Board of the Institute on Taxation and Economic Policy. He earned a Juris Doctorate degree from Harvard Law School and a Bachelor of Arts degree from the University of Michigan.
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Alva P. Loiselle Professor of Law
UConn School of Law