Federal and State Tax Update (E2310549)

Jenna has extensive experience in analyzing clients’ financial accounting records to identify, quantify, and mitigate unclaimed property exposure areas. She is experienced in analyzing large datasets effectively through deployment of technology tools by the staff whose work she oversees, as well as identifying efficiencies within her engagements and troubleshooting unique, complex, and novel issues with her clients.​ ​ Jenna has assisted clients with navigating Delaware’s Secretary of State VDA Program since its adoption in 2012 and has worked with numerous companies to help them get into compliance with the filing requirements of all jurisdictions. She has performed audit defense services for state-specific and multi-state unclaimed property audits, working collaboratively alongside clients and their internal and external counsel. Jenna acts as a specialist on audit engagements to review legal memorandums and exposure calculations related to ASC 450 contingencies and on merger and acquisition deals to identify and quantify potential risk/exposure areas on both the buy and sell sides. ​ ​ Jenna is a member of the AICPA, as well as a member of the Unclaimed Property Professionals Organization where she speaks at the organization’s annual conference and periodic webinars on unclaimed property “hot topics.” Jenna contributes extensively to Deloitte Tax’s thought leadership and is a frequent presenter at Deloitte-sponsored client roundtables and webinars.​

Kevin Friedhoff is a Senior manager in the Multistate Tax Services practice and is based in Morristown, New Jersey. Kevin has more than 12 years of experience in state and local taxation including income tax return preparation and review, research and memoranda, corporate restructuring, ASC 740 reviews, attribute tracking and analysis, and state tax audit defense. Kevin has significant experience in the TMT industry and is a part of the Multistate Media & Entertainment industry team. Kevin is also a member of the New Jersey Jurisdictional Technical Lead team which advises nationally on New Jersey specific tax issues. Kevin has spoken at local and national conferences, both internally and externally, related to state tax and New Jersey considerations ​

Glenn has worked for the Internal Revenue Service for 33 years. He began in Taxpayer Service in 1989 as a Taxpayer Service Specialist answering account and tax law questions on the IRS’s toll-free phone line until becoming a Revenue Agent in 1994. During his 11 years as an Agent, Glenn worked in the Examination Problem Resolution Unit as a caseworker, a cooperating Agent for Criminal Investigations and was a Taxpayer Advocate at the model walk-in office in Edison. Glenn is also a certified instructor for the IRS and has spent four years training the new incoming Revenue Agents from 2001 to 2005.

Additionally, Glenn worked in the former Taxpayer Education & Communication division during its stand-up in 2001 before it was eventually realigned into Communications & Liaison. His current assignments include the Annual Federal State Tax Workshops, North & South Jersey Working Together, AARP, multilingual associations, school districts and the underserved community.

Smeet Patel is a manager in our Multistate Tax Services practice based out of the Morristown office. Smeet’s professional experience encompasses various aspects of indirect taxation, from tax compliance to research and memoranda. ​ Smeet has over five years of experience in public accounting providing state and local indirect tax consulting, planning, compliance and audit defense services. Smeet’s focus areas are primarily sales and use tax, excise tax, and certain gross receipts taxes. Smeet frequently conducts nexus, taxability and exposure studies for clients and works with state tax departments to assist clients in obtaining voluntary disclosure agreements. Smeet also assists clients in obtaining private letter rulings and advisory opinions. ​ Smeet has experience in a variety of industries including consumer/retail, real estate, pharmaceuticals, chemical manufacturing and software as a service (“SaaS”).​

Nicholas (“Nick”) Salviano is a senior manager in our Multistate Tax Services practice based out of the Morristown office. Nick’s professional experience encompasses various aspects of state and local taxation, from tax compliance to research and memoranda. ​ Nick has over nine years of experience in public accounting providing state tax consulting in areas such as nexus and apportionment, drafting various state private letter rulings and advisory opinions as well as performing complex modeling to calculate potential savings or exposure within a particular jurisdiction based upon current filing positions compared to the implementation of a change in filing methodology. Nick frequently conducts state tax due diligence related to direct tax, along with evaluating state structural concerns. Nick has experience in the consumer/retail, life sciences, and media and entertainment industries. ​ Additionally, Nick has drafted state tax alerts for New Jersey legislative updates and reviewed the Bureau of National Affairs’ Tax Portfolio on New York State and City Corporate Income Tax.​