2025 Advanced Tax Institute Day 4 - State & 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.

Murray Singerman, Esq. 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

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

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.

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.

Elena Fowlkes

Maryland Taxpayer Advocate

Woodstock, Maryland, United States

LinkedIn: www.linkedin.com/in/elenafowlkes

Summary:

Committed to proving that fairness in taxation improves trust and compliance. Strategic leader in tax administration with a focus on data-driven insights and cross-functional collaboration.

Top Skills:

- Creative Problem Solving

- Strategic Communications

- Business Strategy

Publications:

- THE INTERSECTION BETWEEN HUMAN TRAFFICKING AND TAX LAW

- CREATING COMMUNITY PARTNERSHIPS

- THE IMPORTANCE OF FILING A STATE REPORT OF FEDERAL ADJUSTMENT

Experience:

- Comptroller of Maryland, Director, Office of the Taxpayer Advocate (Jan 2025 – Present)

- OCFO, Assistant Director Of Operations (Jun 2022 – Dec 2024)

- DC Taxpayer Advocate (Oct 2019 – Jun 2022)

- University of Baltimore, Adjunct Professor (Aug 2018 – Jan 2020)

- University of Baltimore School of Law, Assistant Director of the UB LITC (Jul 2018 – Oct 2019)

- Comptroller of Maryland, Hearing Officer (Mar 2017 – Jul 2018)

- Fowlkes Law LLC, Attorney (2011 – Mar 2017)

- TradeMoves LLC, International Trade Analyst (May 2012 – Aug 2013)

Education:

- Georgetown University, Executive Master of Policy Leadership (2021 – 2022)

- University of Baltimore School of Law, LLM in Taxation (2015 – 2016)

- University of Baltimore School of Law, JD in Business Law (2007 – 2010)

- Augusta State University, BA in Political Science & International Studies (2002 – 2007)

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.

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