Instructor
Jay serves as a Deputy Director in the Comptroller of Maryland's
Baltimore Compliance Division. He administers the Business Tax Field
Audit and Hearings & Appeals sections. He previously administered
the Business Tax Collections and Unclaimed Property sections.
My prior role was an Assistant Manager in the Hearings & Appeals
section. As an Assistant Manager, He supervised several Maryland
attorneys and approved withdrawals, settlements and proceeding
with litigation in appeals of tax assessments and refund denials.
He started as a Hearing Officer in the Hearing & Appeals section.
As a Hearing Officer, he resolved thousands of tax appeals from
individuals, small businesses, tax-exempt entities, and Fortune 500
companies involving individual and corporation income, sales and
use, employment, and admissions & amusement taxes.
He is a licensed attorney in Maryland and Pennsylvania. He previously
served as the Chair of the Maryland State Bar Association, Taxation
Section. He is Maryland chapter author of the ABA Sales and
Use Tax Deskbook and a chapter author for the MSBA publication
Maryland Taxes.
He received an LL.M in Taxation from Villanova University School
of Law, a J.D. from University of the Pacific - McGeorge School of
Law and Bachelor of Arts Degrees in Business Management and
Economics from Washington College.
Instructor
Karen is now a sole practitioner having spent much of her career with “Big 4” international accounting
firms where she was a state and local tax services group partner, as well as with a smaller firm. She has
specialized in multi-state tax consulting services for over 35 years, working with clients in a wide variety
of industries and with headquarters from around the world, on matters of multistate tax planning and
analysis, and tax audit defense and appeals.
Experience:
Karen is experienced in the major aspects of state and local taxation, including income/franchise taxes,
sales/use taxes, transfer taxes, personal and real property taxes, payroll and unemployment taxes, and
unclaimed property reporting. Karen provides services in compliance matters, tax planning to minimize
state and local tax expenses, merger and acquisition transactions, business structure, and
representation of clients in tax audit and protest proceedings.
Throughout her career, Karen has been at the forefront of leading state and local tax issues. The
highlight of her professional career has been the initiating and developing in the early stages of the
taxpayer’s appeal the Constitutional issues that were successfully argued before the Maryland Court of
Appeals and United States Supreme Court on behalf of the taxpayer in the Wynne v. Comptroller case.
Following the success of the case in 2015, Karen has assisted both the state personnel and fellow tax
practitioners in creating and implementing the procedures for the processing of amended tax returns
and required refunds for the impacted Maryland citizens.
Ms. Syrylo has also played significant roles in the crafting of tax policy and legislation – for example by
serving on legislative commissions such as the Business Tax Reform Commission and by assisting the
Maryland Chamber of Commerce in testimony informing legislators of the implementation issues of
proposed tax legislation. In this latter role, Kathy Snyder, past President of the Maryland Chamber of
Commerce, has referred to Karen as “the CPA who speaks English.”
COVID-19 impacted individuals, small businesses and governments alike. The State of Maryland has been proactive in passing legislation aimed to assist Marylanders and boost revenues. On February 15, Gov. Larry Hogan signed into law a COVID-19 relief package, the RELIEF Act of 2021, that provides more than $1 billion in tax relief and economic aid to Maryland residents and small businesses. On February 12, 2021, Maryland became the first state to enact a tax on digital advertising services. The law imposes a progressive tax on digital advertising service providers’ gross revenue derived from Maryland. Also on February 12, 2021, Maryland expanded the sales and use tax to sales of digital products. Join Jay Maschas (Comptroller of Maryland) and Karen Syrylo, CPA as they updates us on tax issues related to the Digital Advertising Gross Revenues Tax, the 21st–Century Economy Fairness Act and RELIEF Act of 2021, including the pass-through entity level tax and small business relief.
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