2024 Advanced Tax Institute Day 4 - State and Local Tax Day

Brooke Lierman is the 34th Comptroller of the state of Maryland and the first woman to be independently elected to one of our state’s constitutional offices. After running a strong, policy-focused and grassroots-led two-year campaign, she was elected with over 60% of the vote in November 2022. She is an attorney by training, practicing as a civil rights and disability rights lawyer for many years, and prior to her election as Comptroller, she served for 8 years a member of the House of Delegates representing part of Baltimore City.

While in the House, she spent time in leadership roles on both the Appropriations Committee and the Environment and Transportation Committee.

Additionally, she was the House Chair for the Joint Committee on Pensions, sat on the Joint Committee on Ending Homelessness, and founded the Maryland Transit Caucus. Brooke successfully passed landmark legislation to invest in and improve public transit and public schools; prohibit suspension and expulsion of young public school students; fund evidence-based gun violence prevention programs; aid sex trafficking victims; close loopholes in affordable housing laws, and create the office of statewide broadband.

As Comptroller, she is leading an agency of 1,100 dedicated Maryland public servants in 12 offices around the state. Together and under her leadership, the office is working to create a Maryland that is more equitable, more resilient, and more prosperous so that all Marylanders can reach their full potential.

Mr. Schaufele is in his thirteenth year with the State of Maryland. Beginning in 2022, Andy welcomed his new position serving as the Chief Deputy Comptroller of Maryland;

effectively operating as the COO for the Maryland State Comptroller, overseeing the financial functions that form the backbone of the State’s financial system. This system

interacts with more than 6 million Marylanders, 3 million households, more than 300 thousand businesses, and every level of government.

Prior to this role, Andy served as the Director of the Bureau of Revenue Estimates, effectively operating as the State’s Chief Economist, and working across the State’s non-judicial branches of

government in the formulation of economic, revenue, and budget projections. Andy also played a key role in debt management, including determinations of affordability and frequent

presentations to the major rating agencies. Andy has served as a champion for data usage in State government, ushering in the Comptroller’s data warehouse and leveraging that data for

business improvement, policy intelligence, tax compliance, public transparency, and best-in-the-nation fraud detection.

Before joining the Comptroller’s Office, Andy spent seven years in various private sector management positions, working in both consumer and commercial-oriented product lines. Andy holds a bachelor’s degree from Towson University, where he studied management and economics, and a Master of Business Administration from the joint University of Baltimore and Towson University program. He is a proud Baltimore native and currently lives in Severna Park, Maryland with his wife, daughter, and son.

Renee Nacrelli has worked as an Assistant Attorney General for the State of Maryland,

representing the Office of the Comptroller of Maryland for 27 years. From 2008 to September 2022, she

was Deputy Counsel to the Comptroller. Renee now serves as Division Director and Counsel to the

Comptroller. Over the years Renee has principally litigated sales-and-use tax and admissions-and-

amusement tax cases and provided legal advice to the Comptroller on a variety of subjects, including

tax, employment, and procurement law.

Renee also teaches legal writing courses at the University of Baltimore School of Law. She has

participated as a guest lecturer at the state and local tax course offered by the University and presented

on various tax-related topics at the Multistate Tax Commission’s attorney training day.

Renee previously worked as an associate attorney in commercial litigation at Miles &

Stockbridge, LLC. She clerked for the Honorable John C. Eldridge on the Court of Appeals of Maryland,

and the Honorable Frederic N. Smalkin on the United States District Court for the District of Maryland.

Renee graduated from the University of Baltimore School of Law, summa cum laude, and from

An Assistant Attorney General for the State of Maryland, Murray Singerman serves as principal

counsel to the Comptroller.  Murray concentrates in litigation and appeals of income, withholding, and

estate taxes and leads the team defending the digital advertising tax.   Before joining the Office of the

Attorney General, Murray focused on tax controversy and consumer bankruptcy in private practice.  He

also served as corporate counsel and part of the executive management team of a high-tech start up, as

well as owning a nurse staffing agency.  Murray clerked for the Honorable Theodore G. Bloom on the

Court of Special Appeals.  He earned a JD and LLM in taxation from the University of Baltimore, a

bachelor’s degree and rabbinic ordination from Yeshiva University, and a master’s degree from New

York University

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.

Walter Calvert is a business and tax attorney whose practice focuses on state and local taxation; tax credits, opportunity zone funds, and other specialized federal and state tax incentive programs; public finance and project finance; and tax-exempt organizations.

Walter focuses on state and local tax planning and controversy matters. He represents individuals and businesses when planning to minimize state and local tax obligations, and in audit and litigation matters. In addition, Walter serves as tax, issuer's and borrower counsel for public and private financings. In public financing he serves as both borrower's counsel in conduit financings and as bond counsel to government issuers. He has extensive experience with financings that involve combinations of state and federal tax credits. He assists with structuring and compliance with special tax incentive program requirements for federal and state programs, including those involving opportunity zone funds, new markets tax credits, rehabilitation/historic tax credits, low- and moderate-income housing, and alternative energy incentives. Walter's client services have included:

• Representing individuals and businesses with state and local taxation concerns in transactional tax planning to ensure compliance with applicable tax laws, related to minimizing tax burdens
• Representing taxpayers before state and local taxing authorities in audits and other tax controversies, and in pursuing refund claims; providing single-state and multi-state planning for various taxes, including income, franchise, sales and use, admission and amusement, recordation and transfer, and personal and real property taxes
• Organizing and incorporating nonprofit groups in Maryland; preparing and submitting applications for tax-exempt status for various categories of tax-exempt organizations; and assisting in the corporate reorganization of tax-exempt organizations
• In audits of municipal bond issues by the Internal Revenue Service (IRS), Walter's work includes resolving compliance issues prior to an audit, and representing clients at all other stages of audits. Clients rely on Walter when facing implementation of post-issuance compliance procedures, in accordance with the IRS emphasis on beneficiaries of tax-exempt financing having appropriate personnel and protocols in place to ensure compliance with federal income tax laws

Education

• J.D.William & Mary Marshall-Wythe School of Law1983
• B.S.McIntire School of Commerce, University of Virginia1980

Bar Admissions

• Maryland
• District of Columbia

Court Admissions

• U.S. Court of Appeals for the Federal Circuit
• U.S. Court of Federal Claims
• U.S. District Court for the District of Maryland
• U.S. Tax Court
• District of Columbia Court of Appeals
• Maryland Court of Appeals

Professional Memberships and Activities

• Member, Maryland State Bar Association, Section of Taxation
• Section chair, Maryland State Bar Association, Section of Taxation, 1998 - 1999; chair, various committees; member, State Legislation and Regulatory Proposals Committee
• Member, National Association of Bonds Lawyers
• Member, American Bar Association, Section of Taxation
• Maryland Advanced Tax Institute, State and Local Tax Day Planning Committee

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.”

Elissa Borges is Assistant General Counsel in the Office of Tax and Revenue, Office of the Chief

Financial Officer, for the D.C. Government. Prior to joining OTR in 2016, Elissa was a partner

at the law firm of Ober Kaler in Baltimore, Maryland (now Baker Donelson) for more than a

decade where she was a member of the firm’s Tax and Litigation practice groups. Elissa is the

past chair of the Tax Section of the Maryland State Bar Association.

Drew VandenBrul has over 32 years of experience as a state & local tax professional advising companies across all industries on complex Pennsylvania and multistate tax planning, tax controversy, transaction and compliance matters, including income, franchise, realty transfer and sales & use taxes.

His time in Philadelphia includes 10 years with Arthur Andersen, over 4 years with Exelon Corporation, and 11 years with KPMG, where he was most recently a State & Local Tax Partner.

Drew has served middle-market companies, private equity funds, and publicly-traded traded companies in the real estate, telecommunications, private equity, manufacturing, power & utilities, automotive, life sciences, and healthcare industries.

Drew regularly consults with companies and economic development agencies on complex matters involving Pennsylvania’s Keystone Opportunity Zone (KOZ) program, including qualification for, and quantification of tax benefits.

As an adjunct professor in the Villanova Graduate Tax program, Drew developed and teaches an advanced course on state and local tax issues in business transactions.

Andrew is a Tax Manager at YHB, where he plays a pivotal role in assisting individuals and small businesses in optimizing their financial strategies and minimizing tax liabilities. Andrew leverages his extensive public accounting experience to bring a wealth of knowledge and expertise to his role, offering a range of tax and accounting services.

Andrew earned both his bachelor’s and master’s degree in accounting and information systems from Virginia Tech. He later became a CPA in 2018. Since then, he has continually demonstrated his proficiency and dedication, helping clients navigate complex tax landscapes and providing comprehensive financial solutions. Beyond his professional accomplishments, Andrew is known for his collaborative approach, working closely with clients to tailor strategies that align with their unique needs and objectives.

In 2022 Andrew was awarded Young Professional of the Year by the Greater Reston Chamber of Commerce. He is also the Treasurer on the Board of the Directors for Public Art Reston.

Manager of the Offer in Compromise and Voluntary Disclosure Agreement programs for the Comptroller of Maryland. Experienced Senior Auditor with a demonstrated history of working in the

government administration industry. Skilled in Tax Preparation,

Internal Audit, and External Audit. Strong accounting professional

with a Bachelor of Business Administration (B.B.A.) focused in

Accounting and Finance from Towson University.

Experience

Comptroller of Maryland

21 years 7 months

OIC / VDA Program Manager

February 2023 - Present (1 year 9 months)

Baltimore, Maryland, United States

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.

Eric D. Carstens focuses his practice on state and local tax matters, assisting clients with state tax controversy, compliance and multistate planning across all states for a variety of tax types and unclaimed property. Eric engages in all forms of taxpayer advocacy, including litigation, legislative monitoring and audit defense. He works closely with several of the Firm’s taxpayer coalitions focused on specific state tax policy issues such as the taxation of digital goods and services and unclaimed property. Eric has co-authored a number of articles in publications such as State Tax Notes and the Journal of Multistate Taxation and Incentives on various state tax issues and is an active contributor to the Inside SALT blog. RECOGNITION Chambers USA, 2021 and 2022, Associate to Watch; Tax Best Lawyers in America, Ones to Watch, Tax Law, 2024–2025 District of Columbia Courts, Capital Pro Bono Honor Roll, 2023 CREDENTIALS Education Georgetown University Law Center, LLM, Taxation, 2017 George Washington University Law School, JD, 2014 Elon University, BA, 2011 Admissions District of Columbia

Douglas L. Lindholm, Esq. is Special Counsel of the Council On State Taxation (COST). COST, with a membership of over 500 multistate corporations, is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to taking the helm at COST, Mr. Lindholm served as Counsel, State Tax Policy for the General Electric Company in Washington, DC, and as Senior Manager in the Washington National Tax Office of Price Waterhouse LLP. He has written numerous articles on federal, state, and local tax issues in a wide variety of publications; testifies frequently before state legislatures and Congress on state tax issues; offers commentary on radio and television; and is a frequent keynote speaker at national tax conferences and seminars.

Mr. Lindholm serves on the NYU State and Local Taxation Advisory Board; the Advisory Board of the Paul J. Hartman State and Local Tax Forum; the Advisory Board of the National Multistate Tax Symposium; the Board of Trustees of the New England State & Local Tax Forum, and the Editorial Advisory Board of Tax Management, Inc. He also serves on the Board of Directors and as President of COST’s research affiliate, the State Tax Research Institute (STRI). He is a former member of the National Tax Association’s Board of Directors and the Advisory Board of the Georgetown University Law Center State and Local Tax Institute. He is a member of the US Supreme Court and District of Columbia Bars.

In 2006, Mr. Lindholm was named to the Tax Business 50 list of most influential tax professionals on the globe and is the recipient of the 2009 New York University Award for Outstanding Achievement in State and Local Taxation. He was also named to the “All-Decade State Tax Team” by State Tax Notes in January 2010 and is the recipient of the 2019 COST/Paul Frankel Excellence in State Taxation Award.  In 2020, Mr. Lindholm received the Bloomberg Tax and Accounting Franklin C. Latcham Award for Distinguished Service in State & Local Tax. He is a graduate of American University’s Washington College of Law in Washington, DC, and Lynchburg College (BA in Accounting) in Lynchburg, Virginia.