New Jersey Taxation Update (E2401199)

Denisse Moderski is a Director in the firm’s State and Local Tax Group. With over 10 years of experience, she primarily focuses on state and local income taxation and serves clients in a variety of industries, including Financial Services, FinTech, Professional Services, Real Estate, amongst others.Denisse’s specific areas of service include ASC 740, state and local income/franchise tax compliance and consulting matters, including nexus studies, tax due diligence, business entities restructuring, sale of partnership interest analysis, pass-through entity tax elections, state sourcing, state notices resolutions and audit defense. Prior to joining the firm, Denisse was a Senior Manager at a Big 4 accounting firm and provided SALT services to Commercial Tax and Financial Services clients.

Christina started with the Division in 2007 in the Customer Service Call Center. During her 8 years in the Division’s Customer Service center she gained a vast knowledge of all taxes and programs administered by the Division. She assisted not only the taxpayers of New Jersey during her time in the Customer Service center but also the practitioners and business community through the Pratitioner Hotline. Christina joined Taxation University in 2015 where she became a strong part of our employee training program and continued to assist the practitioners and business communities by providing valuable tax information through seminars and education. In April of 2020 Christina moved to the Office of Legislative Analysis to assist in navigating the legislation that impacts the Division. As of the spring of 2023 Christina is the newest addition to the Office of the Taxpayer Advocate. Christina has served on various projects over the course of her career including the planning and implementation of the Division first ever New Hire Boot Camp training program in 2017, the Intergrated Tax System training plan implementation, and most recently the ANCHOR Program advertising and outreach campaign. Christina’s tax knowledge, customer service experience, and project management skill set is a strong assest to the Division of Taxation. Christina is a loving mother of three and an avid baker.

Lance E. Rothenberg, Founder and Partner at Rothenberg Tax Law, LLC in the Greater New York City Metropolitan Area Rothenberg Tax Law, www.rothenbergtaxlaw.com, is a boutique law firm with a niche focus in tax controversy (federal and state) and multistate state and local tax consulting. Mr. Rothenberg has broad experience assisting a wide-range of businesses and business owners, from Fortune 100 companies and high net-worth individuals to small and mid-size businesses and owners, facing a variety of federal, state, local, and multistate tax issues. He gained significant tax experience working at prominent, international law firms in both Washington, DC and New York, NY. Most recently, he was the former Practice Leader for Tax Controversy Services, National Tax for a nationally recognized public accounting firm.Mr. Rothenberg regularly represents clients before the Internal Revenue Service and various state revenue departments, with special expertise in matters before the New York Department of Taxation and Finance, the New York City Finance Department, and the New Jersey Division of Taxation. Among other areas, he specializes in residency taxation, sales and use taxation, responsible person assessment defense, remote worker taxation, multistate nexus analyses, unfiled tax returns, as well as tax audits and appeals and collection proceedings for businesses and business owners.Mr. Rothenberg genuinely enjoys his work assisting clients, from high-net-worth individuals to smaller mom/pop operations, with their federal and state tax entanglements.