2022 IPT Annual Conference

Grand America Hotel
Salt Lake City, Utah
June 26-29, 2022

2022 Annual Conference Registration List as of 6/20/2022

2022 IPT Annual Conference Speaker Bios

These papers were prepared for use by attendees at the Institute for Professionals in Taxation's 44th Annual Conference held June 26-29 in Salt Lake City, UT. The papers were prepared by Annual Conference speakers and the views expressed are those of the respective authors. Michelle DeLappe, CMI, JD, LLM served as Overall Chair, with Christopher T. Lutz, Esq. as State Income Tax Chair, Ian McPike, CMI., as Property Tax Chair, Robert Weyman as Sales Tax Chair and Matt Lowell as Credits and Incentives Chair.  The Institute for Professionals in Taxation® wishes to thank the 2022 Annual Conference Committee, the speakers, and all those who have worked to make this a successful educational program. The Institute regrets any errors that may have occurred in the materials due to their preparation for publication.

All rights reserved. Published in the United States of America by the Institute for Professionals in Taxation®. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher and author. This publication is designed to provide accurate information in regard to the subject matter covered. It is, however, presented with the understanding that the Institute and the authors are not liable for any errors or inaccuracies that may occur. Further, this publication is presented with the understanding that the Institute is not engaged in rendering legal, accounting or other professional services. If legal advice or other expert assistance is required, the services of a competent professional should be sought.

Contents 

IPT is pleased to provide this website as an information resource to all 2022 Conference attendees. Clicking on one of the Session Titles below will take you to the papers presented during that session. Presentations are added as we receive.

Inspire Integrity: Chase an Authentic Life - Sponsored by Weaver

Speaker:
Corey Ciocchetti
Speaker, Professor of Business Ethics
Corey Speaks


State Tax Trends in a Changing World

Speaker:
Jared Walczak
Vice President of State Projects
Tax Foundation

Changes in Attitudes, Changes in Latitudes: New Incentives Policies Reshaping the Economic Development Landscape 

Speakers:
Michael M. Lateur, CCIM 
Kroll, LLC

Christopher D. Lloyd
McGuireWoods Consulting, LLC


Dark Store: The Ongoing Challenges with Leased Fee vs. Fee Simple

Speakers:
Brent A. Auberry, Esq. 
Faegre Drinker Biddle & Reath LLP 

Nathan P. Herrscher, MAI
BBG Inc.

Differentiating Real vs. Personal: Tools/Methodology for Determining Property Class

Speakers:
Richard Ayoob, Esq. 
Faegre Drinker Biddle & Reath LLP 

Nathan R. Firouzi, Esq.
Crapo | Deeds

Economic Update – Today’s Focus on the Real Estate Industry 

Speaker:
Hal B. Heaton, PhD, MBA
Brigham Young University

Moving Forward One Step at a Time: Explaining Complex Valuation Methodology to a Court Tribunal

Speakers:
Jay M. Herman, Esq., CRE 
Herman Katz Cangemi Wilkes & Clyne, LLP 

David Suess, Esq., CRE
Faegre Drinker Biddle & Reath LLP

Dealing With Transaction Level Taxes and Fees Involving Both Revenues Departments and Other Agencies

Speakers:
Richard L. Heller, Esq. 
Deloitte Tax LLP 

Marilyn A. Wethekam, Esq.
HMB Legal Counsel

Reasonable Interpretation or Frontier Justice? A Top 10 Case Update 

Speakers:
Marty Dakessian, Esq. 
Dakessian Law, Ltd.

Lee A. Zoeller, CMI, Esq.
Reed Smith LLP


Uncharted Territory - Applying the Internet Tax Freedom Act and More to the Virtual World

Speakers:
Trisha C. Fortune, CMI, CPA 
Ryan, LLC 

Jonathan E. Maddison, Esq.
Roberts Law Group, PLLC


Taxing the “New Normal” - How COVID-19 Threw Fuel on the Fire of Taxing and Sourcing an Increasingly Digital and Remote Economy 

Speakers:
Danielle Ahlrich, Esq. 
Reed Smith LLP

Richard M. Botwright, Esq.
Stevens & Lee LLP


Back to the Basics: Getting Acquainted with State Income Taxes 

Speakers:
Samantha K. Breslow, Esq. 
HMB Legal Counsel 

Bradley R. Marsh, Esq.
Greenberg Traurig, LLP


Be Adaptable and Prepare for the Unexpected - A Journey Through Unconventional Incentive Requirements 

Speakers:
Rebecca Elissa Wilson, Esq. 
Vorys, Sater, Seymour and Pease LLP

Rita Williams, MBA
The Kroger Co.

Technology Exploration - Improving the Personal Property Tax Compliance Process

Speakers: 
Candace Dyckes 
Paradigm Tax Group

Laura D. Guthrie, CMI, MAcc
Grant Thornton LLP

The Peak of Managed Services: Best Practices for Growth

Speakers: 
Lynn D. Krebs, CMI, PhD 
Tax Advisors Group LLC

Marlan Mitchell
PricewaterhouseCoopers LLP


Cost Segregation & Other Fixed Asset Solutions Driving Federal & State Tax Savings

Speakers:
Mark Rogers 
Eide Bailly LLP 

Michael Sinese
Grant Thornton LLP

The Sales Price Dilemma: What’s Being Bought vs. What’s Being Taxed

Speakers:
Michael Hedden, MAI, CRE, FRICS 
Integra Realty Resources

David A. Schneider, Esq.
Archer & Greiner, P.C.

Prospecting for Sales Tax Refunds - Maximizing Value from Audit Through Appeals 

Speakers:
Cody Edwards, Esq. 
Dickinson, Mackaman, Tyler & Hagen, P.C.

Lindsay Galvin
PricewaterhouseCoopers LLP

Always Be Prepared - Planning for and Navigating Through Mergers & Acquisitions

Speakers:
Karen Dean, Esq. 
Lumen Technologies 

Alysse McLoughlin, Esq.
Jones Walker LLP

Leveraging Technology to Improve the Tax Compliance Lifecycle 

Speakers:
Allen Stulic 
Johnson & Johnson

Andrew Werner, CMI
Deloitte Tax LLP

Where Do We Go From Here? Policies and Developments Shaping The Future of Sales Tax 

Speakers:
Scott Peterson 
Avalara, Inc.

Doug Sigel, Esq.
Ryan Law Firm, PLLC


Hear it from the Experts: Income Tax from Two Perspectives

Speakers:
David McCormick, CPA 
United Airlines 

John F. Fletcher, Esq.
Jones Walker LLP

Antoinette L. Ellison, Esq.
Jones Day


Accounting for “Lone Rangers”: How Work From Home Policies are Affecting Incentives

Speakers:
Benton Blaine 
McGuireWoods Consulting, LLC

Savannah Jermance, CEcD
Ryan, LLC


Real Estate Valuation Appeals - Current Litigation (COVID Impact on Retail)

Speakers:
Derrick J. Dyslin 
Paradigm Tax Group

Jeffrey G. Hertz, Esq.
Sarnoff & Baccash

Mark F. Murphy, Esq.
Mark Murphy Law Offices, LLC

Best Practices and Use of Technology and Automation 

Speakers:
Thomas F. Andrews 
Ryan, LLC

Mordechi Katzman
Rethink Solutions Inc.

Expanding the Frontier: Rethinking Traditional Valuation Models & Best Practices

Speakers:
Martin Guenther, CMI, MAI 
Tenet Healthcare Corporation

Jennifer Hower, Esq.
Herman Katz Cangemi Wilkes & Clyne, LLP

Joseph L. Torzewski, MAI
Stout

Navigating the Uncharted Path of Alternative Dispute Resolution in Property Tax Appeals

Speakers:
Garrett Krebs 
Altus Group

Sara C. Sorenson, Esq.
Sorenson Law, LLC

Troy Van Dongen, Esq.
McDermott Will & Emery LLP


When Sales Taxes Just Aren’t Enough - The Rise of Gross Receipts Taxes

Speakers:
Nikki E. Dobay, Esq. 
Eversheds Sutherland (US) LLP

Stephen Jasper, Esq.
Bass, Berry & Sims, PLC


You’ve Been Served : Ways to Defend against Consumer Class Actions and False Claims Actions Controversy

Speakers:
Adam Paul Beckerink, Esq. 
Duane Morris LLP

Leah Robinson, Esq.
Mayer Brown LLP

Staking Their Claims - Varying Rules for Sourcing and Situsing Sales and Use Tax

Speakers: 
Tracy Hargrove 
DMA – DuCharme McMillen  & Associates, Inc.

Cathrine Lake, CPA
KPMG LLP

Quicksand, Mudslides, and Other Dangers – Navigating Sales Tax Controversy

Speakers:
Jennifer Jensen, CPA 
PricewaterhouseCoopers LLP

Michael Penza, Esq.
Dakessian Law, Ltd.


West Coast State Income Tax Updates

Speakers:
Gregg D. Barton, Esq. 
Perkins Coie LLP

Marty Dakessian, Esq.
Dakessian Law, Ltd.

Courageous Culture: Simple Principles of Leading Through Disruption

Speaker:
Tony Bridwell
The Encompass Group

Pack Your 10 Essentials: Negotiation Strategies for SALT-y Situations 

Speakers:
Jordan M. Goodman, Esq., CPA 
HMB Legal Counsel

George Haley, Esq.
Holland & Hart LLP

Carolynn Kranz, JD, CPA 
Industry Sales Tax Solutions, LLC

“Molly” Mary Anne Phelan, Esq.
Siegel Jennings Co., L.P.A.

The New Frontier of Mega Projects and How States are Reacting

Speakers:
Chris Knezevic, Esq. 
Bradley Arant Boult Cummings LLP

Alex Leath, Esq.
Vorys, Sater, Seymour and Pease LLP 


Similarities and Differences between Jurisdiction Employed and “For Profit” Third-Party Assessor Office Representatives

Speakers: 
Jaclyn Cannici, ASA 
DMA – DuCharme McMillen & Associates, Inc.

Todd B. Churchward, CPA
Baden Tax Management

Connect to Nature: Renewable Energy Valuation Issues

Speakers:
Andrew Davis, CPA 
DMA – DuCharme McMillen & Associates, Inc.

Trevor Mason, CMI
Ernst & Young LLP

Let’s Get Real…No, Let’s Get Personal: The Crossover Between Sales Tax and Property Tax

Speakers:
Kristina Friedman, CMI 
Welltower Inc.

Lynn S. Linné, Esq.
Fredrikson & Byron, P.A.

Attacking and Defending Cap Rates

Speakers:
Kirk A. Garza, CMI, MAI, CCIM 
Bowery Valuation

James Stedronsky, Esq.
Stedronsky & Meter, LLC

Evolution of Bad Debt Sales Tax Provisions and Challenges in Applying Them 

Speakers:
Peter O. Larsen, Esq. 
Akerman LLP

Jeff McGhehey, CMI, CPA
The Home Depot

Michael Willer, CPA
Ryan, LLC

The Sales Price Shakedown: Discounts, Bundling, and Services Necessary to Complete the Sale

Speakers:
Olga J. Goldberg, Esq. 
Pierce Atwood LLP

Masha M. Yevzelman, Esq.
Fredrikson & Byron, P.A.

Wayfair, Economic Nexus, and Marketplaces 4 Years Later: What Do We Know?

Speakers:
Lindsay C. McAfee
Deloitte Tax LLP 

Vanessa Frank Ruppert, CMI
Ebay

Breen M. Schiller, Esq.
Ernst & Young LLP


Think You’re not Taxable? Think Again! State Income Tax Obligations for Pass-Through Entities 

Speakers:
Patrick Doyle, JD, LLM 
RSM US LLP

Mark Kaye
Grant Thronton LLP

Stock Up Before Hitting the Trail and Take Advantage of Sales Tax Exemptions and Rebates

Speakers:
Robert Maida, EDFP 
KPMG LLP

Marty Wilson, CCIP
Darden Restaurants

The GREAT Resignation - The Impact of COVID on Real and Personal Property Tax Values

Speakers:
Melanie B. Brigante, CMI 
Simon Property Group

Jeremy Whitt, CMI
Altus Group

Personal Property Tax Reporting: Exploring the Pitfalls to Avoid

Speakers:
Todd R. Barron, CMI 
Barron Corporate Tax Solutions, Ltd

Renea Linton
Ahold Delhaize NV

The Gold Rush: Effects of Recent Litigation in the West

Speakers: 
Charles J. Moll III, Esq.
McDermott Will & Emery LLP 

Nate R. Runyan, Esq.
Holland & Hart LLP

Troy Van Dongen, Esq. 
McDermott Will & Emery LLP

Deconstructing the Black Box: Hunting and Capturing the Elusive Beast that is Economic Obsolescence 

Speakers:
John R. Ray, II, ASA 
BVA Group

Mark R. Simzyk, ASA
Kroll, LLC

The Ever-Changing Energy Industry 

Speakers:
Lynn A. Gandhi, Esq., LLM, CPA 
Foley & Lardner LLP

Carolyn M. Shantz, CMI, CPA
Merit Advisors, LLC

Taxing the General Store - Sales Taxes and the Retail Industry 

Speakers:
Anthony Nagorski 
Enterprise Service, Inc.

Amy F. Nogid, Esq.
Alston & Bird, LLP

Bushwhacking Through Indirect Tax Pitfalls and Opportunities on the Manufacturing and Agricultural Trails 

Speakers:
Michael Cantrell, CMI 
Merit Advisors, LLC

Jeremy Jester, Esq.
KPMG LLP


It’s Not Just International: State Tax Treatment of Intercompany Transactions

Speakers:
Mark Achord, JD, LLM 
KPMG LLP

Rebecca Kennedy, JD, LLM, MBA
Nestlé USA, Inc.

David Shipley, CMI, Esq.
Stevens & Lee LLP

A Guided Hike around Property Tax Abatement Peaks and Valleys

Speakers:
Mark F. Sommer, Esq. 
Frost Brown Todd LLc

Rita Williams, MBA
The Kroger Co.

Agriculture Rollback - Tax Impact for Reclass of Ag Land for Development

Speakers:
Michael Mangan, Esq 
BLACK | HELTERLINE LLP

Michael Moore, Esq.
Ryan Law Firm, PLLC

The Judge, the Jury, the Executioner: The Golden Triangle of Communication 

Speakers:
Jason H. Armstrong 
Weaver

Steven Arredondo, CMI
Paradigm Tax Group


There Ought to Be a Law – Legislative Updates

Speakers:
Ryan Maness, Esq. 
Multistate Associates Inc.

David Sawyer, JD, LLM
Ernst & Young LLP

Working with the Locals - Better Results by Engaging Your Business

Speakers:
Sandra J. Jacobs, CMI 
KPMG LLP

Janette M. Lohman, CMI, CCIP, CPA, Esq.
Thompson Coburn LLP

Impact on Local Taxation Since Wayfair- The New Frontier with Marketplace Facilitators 

Speakers:
Jaye A. Calhoun, CMI, Esq. 
Kean Miller LLP

Judith B. Vorndran, CPA, Esq.
TaxOps SALT, LLC

Tax Technology: Implementation and Best Practices

Speakers:
Lawrence J. Mellon 
Vertex Inc.

Ray Vizza, CMI
Grant Thornton LLP

Practical Insights in Managing State Income Tax Audits and Controversies

Speakers:
Jennifer R. Lebiecki, CPA 
McDonald’s Corporation

Christopher A. Wilson, Esq.
Waller Lansden Dortch & Davis, LLP


Supporting Diversity in SALT: Practical Tips for Navigating Uncertain Terrain

Speakers:
Annette Prehn, CMI 
Ernst & Young LLP

Aradhana S. Carlson, Esq.
Dakessian Law, Ltd.

Nora Ann Devine, Esq. 
The Devine Law Group LLC 

Antoinette L. Ellison Esq.
Jones Day

Minah C. Hall, CCIP, Esq. 
Compass Key Site Solutions 

Jennifer R. Lebiecki, CPA
McDonald’s Corporation

They Want Us to Disclose What?! Protecting Confidential Taxpayer Information in Audits and Controversies

Speakers:
Lynn A. Gandhi, Esq., LLM, CPA 
Foley & Lardner LLP

Matthew J. Landwehr, Esq.
Thompson Coburn LLP

Thomas R. Wilhelmy, Esq.
Fredrikson & Byron, P.A.

Exploring the Newest SALT Frontier: Cryptocurrency 

Speakers:
John E. Hayashi, JD 
BPM, Inc.

Britte Kirby, Esq.
Ryan, LLC

Shira Peleg, Esq.
Greenberg Traurig LLP