Annual Tax Seminar (E1512679)

Patrick J. Deo, CPA, Cr.Fa, is president of Deo, LaManna, Deo & Co., P.C. A noted national speaker, he was recognized by Surgent CPE as a 2016 Outstanding Discussion Leader. He also authored and co-authored various technical books and articles. He is experienced in business valuations, litigation support, forensic accounting, tax planning, resolving tax disputes and more.

Mr. Deo has been a member of the New Jersey Society of Certified Public Accountants (NJCPA) for more than 30 years. A frequent speaker and lecturer for the NJCPA and its chapters, he was honored with the NJCPA Outstanding Discussion Leader Award. Additionally, he has served the NJCPA and its chapters in many leadership roles and has been involved in various NJCPA initiatives, including establishing the Morris/Sussex Chapter County College Scholarship Program, spearheading the New Jersey Taxpayer Bill of Rights, developing the cornerstone for the Internal Revenue Service and State of New Jersey “Practitioner Hotline”, instituting the NJCPA lesion meetings with the State of New Jersey Department of Labor, heading up the task force on “piggy-back” of the New Jersey Gross Income Tax on the Internal Revenue Service Tax System, and serving as a “key person” to legislators.

Mr. Deo is a member of the American Institute of Certified Public Accountants (AICPA), the AICPA Tax Division, AICPA Forensic Valuation Division, and the Institute of Business Appraisers. He is also a certified forensic accountant and diplomat of the American College of Forensic Examiners.

Prior to becoming a certified public accountant, Mr. Deo worked for the Internal Revenue Service for almost 20 years in various high level positions and received numerous recognitions for outstanding service.

Lawrence S. Horn, J.D., is chair of the Business Crimes and Tax Litigation Practice groups of Sills Cummis & Gross P.C. His practice consists of defending companies and individuals who are the targets of federal white collar criminal investigations, with a special emphasis on criminal tax cases. Mr. Horn is a certified criminal trial attorney and is a frequent lecturer at national seminars and institutes concerning tax fraud and white collar crime defense issues. Previously, he was an assistant United States attorney for the District of New Jersey, where he specialized in tax fraud prosecutions. Mr. Horn is a past chairperson of a number of subcommittees of the Committee on Civil and Criminal Tax Penalties of the Section of Taxation of the American Bar Association and is presently the co-chair of the Tax Enforcement Subcommittee of the White Collar Crime Committee of the American Bar Association Section of Criminal Justice. He is also a fellow of the American College of Tax Counsel. Mr. Horn is listed in The Best Lawyers in America and the Chambers USA Guide to America's Leading Lawyers for Business. He was also named by the New Jersey and New York Super Lawyers magazines as being among the top five percent of lawyers in those states. Mr. Horn received his bachelor’s from Princeton University and his J.D. from New York University School of Law.

Alan F. Kornstein, Esq. is a Partner in the law firm of McCarter & English, LLP in Newark, New Jersey, where he concentrates his practice in tax planning and tax disputes involving complex commercial and personal transactions. He regularly advises clients on the tax-efficient organization, financing, operation and sale of business and investment entities, M&A transactions, business restructurings, acquisitions and dispositions of capital assets, tax-free reorganizations, real estate transactions and insolvency situations. He also represents individuals, partnerships and corporations involved in tax disputes with the Internal Revenue Service and the New Jersey Division of Taxation. Mr. Kornstein has extensive experience in tax planning for a wide range of business and investment transactions involving partnerships, LLCs and closely-held corporations, including the structuring, negotiation and implementation of partnership agreements, LLC operating agreements, equity-raising transactions, buy/sell agreements and other exit strategies. He advises clients on capital transactions involving real estate and other business assets, including joint ventures, like-kind exchanges, roll-up transactions, partnership restructurings, entity liquidations and optimal utilization of tax losses. He also advises clients on tax-efficient settlement alternatives for commercial and personal disputes, including business divorces and matrimonial situations. Admitted to practice in New Jersey and New York, and before the United States District Court for the District of New Jersey and the United States Tax Court, he is a past Chair of the New Jersey State Bar Association’s Taxation Law Section. He is a member of the Section’s Executive Committee and a past Chair of the Section’s Partnership Tax Committee. He is also a past Chair of the Tax, Trust & Estates Committee of the Essex County Bar Association. Mr. Kornstein is a frequent speaker at seminars and conferences on tax-related topics. He is listed in New Jersey Super Lawyers for tax law and is rated “AV Preeminent” by Martindale-Hubbell. He has been listed by The Best Lawyers in America since 2004 and was honored as Best Lawyers' 2012 Newark, New Jersey area “Lawyer of the Year” for tax law. In addition, he has been recognized by Chambers USA: America’s Leading Lawyers for Business in the category of Corporate/M&A: Tax. Mr. Kornstein received his B.A., cum laude, from Yale University, his J.D. from the University of Pennsylvania Law School and his LL.M. in Taxation from New York University School of Law. He also has an M.B.A. from the Wharton School, University of Pennsylvania.

Suzy Lee, CPA, MST is a Senior Tax Manager in Untracht Early’s. Individual and Business Tax practices. She has strong experience in tax advisory services for a varied array of financial services companies and executives including private equity funds, commodities and futures traders, brokerage firms, investment advisors, hedge funds, and multinational financial services organizations. She has specialized knowledge in conducting reviews of both partnerships and corporations with particular focus on engagements that have federal and multi-state compliance, tax estimation, tax planning, and consulting as components.

Prior to joining Untracht Early, Ms. Lee spent nearly 15 years with a Big Four as an Asset Management Alternative Investments Director where she served as a tax advisor to financial services companies in the private equity, hedge fund, broker-dealer, investment, and commodities areas.

She is a member of the American Institute of Certified Public Accountants (AICPA) and the New York State Society of Certified Public Accountants.

She holds a Bachelor of Science in Accounting from California State University and a Masters in Taxation from Seton Hall University. Ms. Lee is licensed as a CPA in both New York and New Jersey.

Stacy L. Palmer is a Principal in the Business Tax practice at Untracht Early LLC and has been with the firm since 2006. Her areas of focus include both corporate and individual taxation. By understanding both the industries in which her clients operate and the unique industry and geographic-specific challenges their organizations face, Stacy is able to offer guidance on the tax planning opportunities available for each client she serves. Her deep understanding of individual taxation principles, laws, and regulations allows her to assist her corporate clients with related individual tax matters, as well.

Prior to joining Untracht Early, Stacy worked at a Big Four accounting firm as a member of the Internal Audit group and Tax department. This experience helps her work proactively with clients to ensure they prepare any necessary documentation properly so that they are in compliance with IRS standards.

In 2015, she was named to the Farleigh Dickinson University Silberman College of Business' 50 Under 50 list of top alumni business leaders under the age of 50. She was also recognized by the NJCPA as a 2021 Woman to Watch Ovation Award winner for her commitment to advancing the accounting profession and contributing to the success of her colleagues.

Stacy is a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants, the New Jersey Society of Certified Public Accountants, and the American Woman’s Society of Certified Public Accountants. Additionally, she serves as a director on the board of the New Jersey Society of Certified Public Accountants’ Morris/Sussex Chapter.

She previously taught the Individual Taxation course as an adjunct professor at Fairleigh Dickinson University. Additionally, she frequently presents at tax seminars sponsored by professional organizations including the Foundation of Accounting Education of the NYSSCPA and the NJSCPA.

Stacy received a Bachelor of Science in Accounting and a Master of Business Administration in Finance and Management Information Systems, both from the State University of New York at Albany. She also holds a Master of Science in Taxation from Fairleigh Dickinson University. Stacy is a licensed CPA in both New Jersey and New York.

Richard J. Sapinski, J.D., LL.M., is a member at Sills Cummis & Gross, P.C. and is Vice-Chair of the Firm’s Tax Litigation Practice Group. His practice involves white collar criminal defense on both federal and state levels and civil and criminal tax litigation, as well as international tax planning and compliance issues. Prior to joining the Firm, Mr. Sapinski was employed by the Office of the District Counsel, Internal Revenue Service, Newark, New Jersey as a trial attorney from 1977 to 1984 and later with the Office of the Regional Counsel Internal Revenue Service, Philadelphia, Pennsylvania, as a Special Trial Attorney from 1985 to 1987. In the latter position, Mr. Sapinski was assigned responsibility for litigating in the United States Tax Court on behalf of the Commissioner of Internal Revenue in large and sensitive cases and for assisting IRS international examiners in developing international tax issues for litigation. He litigates matters in the United States District Court, U.S. Tax Court and the Superior Court and Tax Court of New Jersey and the Federal and State Appellate Courts. He also represents professionals before disciplinary and licensing boards and handles administrative matters involving the Examination, Collection and Criminal Investigation divisions of the Internal Revenue Service and their state counterparts.

He earned his undergraduate degree from Seton Hall University, his J.D. from Fordham University School of Law and his LL.M. in Taxation from NYU.

Robert A. Stern is an attorney in Sills Cummis & Gross's Business Crimes and Tax Litigation Practice Groups. His practice includes representing clients in connection with federal and state tax controversies, tax litigation and criminal tax issues. Mr. Stern is a former senior trial attorney and general litigation specialist with the Office of District Counsel, Internal Revenue Service, Newark, New Jersey. Prior to joining the Firm, Mr. Stern was a partner in a boutique tax firm specializing in IRS and state tax controversies, tax law, probate litigation and ERISA. Mr. Stern is a frequent lecturer for various professional organizations including the New Jersey Institute for Continuing Legal Education, the New Jersey Society of Certified Public Accountants, the National Business Institute, the National Association of Tax Professionals, Morgan Stanley and other professional business organizations.

Geoffrey Weinstein, special counsel in the Tax, Trusts & Estates Department, counsels those with business and personal interests in the greater New York City metropolitan area and South Florida. He is known as a creative advisor and problem-solver who assists in developing tax planning strategies that preserve wealth and a dedicated advocate who resolves tax controversies. Geoff advises on estate planning that involves wills, trusts, powers of attorney and healthcare directives. Following a death, he advises on estate administration and probate litigation. For businesses and individuals, he advises on taxation of executive compensation, including stock option incentives and nonqualified deferred compensation arrangements. He also reviews executive employment and severance agreements for Section 409A compliance. When tax controversies arise, Geoff represents taxpayers before federal, state and local tax authorities at all stages of the administrative process, from audit through administrative appeal. He has discretely handled numerous high-net worth residency cases in New Jersey and New York, consistently netting favorable results through confidential closing agreements that avoid the publicity of litigation. In addition, Geoff works closely with other members of the Cole Schotz team to resolve sales and use and corporate business tax audits with state tax authorities. In cases where taxpayers neglected to file tax or information returns, or have compliance issues involving offshore bank accounts and other assets, Geoff has achieved positive results through participation in federal and state voluntary disclosure programs and procedures. Geoff also represents taxpayers in sensitive “egg shell” tax audits that include exposure to possible criminal charges and/or civil fraud penalties. He has represented U.S. and non-U.S. resident taxpayers from around the world, including Europe, the Middle East, Asia, and India. For those matters that require litigation, Geoff has prosecuted many cases to successful conclusion. Geoff is a frequent lecturer on handling tax controversies at the federal and state level and advising on state tax updates. He is licensed to practice law in New Jersey, New York, and Florida, and has specific admittance to the United States Tax Court and the Southern District Court of New York.