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President's Message
Welcome New Members
Upcoming Events
What's Happening At National
New Member Referral Scrip Program Reminder
Thank You
Current State and Local Tax
Developments
NYSSEA Specialties List
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An
electronic publication of the New York State Society of Enrolled Agents
(NYSSEA)
The
mission of the New York State Society of Enrolled Agents is to foster the
professionalism and growth of its Members; to be an advocate of taxpayer
rights; to protect the interests of its Members; and to enhance the role
of the Enrolled Agent among government agencies, other professions and
the public at large, with an emphasis at the state and local levels.
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· President's Message
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Greetings to Everyone!
It is hard to believe my term as your President is coming to an end
already. I guess time goes by fast when you have so many things you want
to accomplish but only a short time to complete them. I want to say a
sincere "Thank You "to all the Board members and Committee
members for all their support during my term. I could not have done the
work of the Society without your input.
I want to remind everyone of our Convention this year in Albany beginning on October 20th. Once
again the Education Committee has brought us a GREAT lineup of topics, such
as the Mock Trial with U.S. Tax Court Judge Juan Vasquez, EA's Frank Degen and Bill
Stevenson, Innocent spouse issues, LLC Taxation, Ethics and Stock Options
just to name a few, for a grand total of 18 hours of CPE. The Convention
Committee has also lined up great choices for your Saturday night outside
event with either a trip to Saratoga Raceway or to the Proctor's Theatre
for a production of "Gypsy". If you need more information
and/or registration materials, visit our website at NYSSEA.org. Remember-this
is your organization and we always need your input. Consider being active
in your local Chapter or on the State level. Your involvement is what
keeps our Society strong. See you at the Convention!
Sincerely, Frank Cornell, EA
President NYSSEA
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· Welcome New Members
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Joel Blumenthal-Glenmont,
Kevin Donovan- Blue Point
Handel Edwards-Brooklyn
Samuel Greenstein- West Nyack
Calixte Lousteau-Rosedale
Rebecca Muller-Deer Park
Michael Tamsett-Franklin Square
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· Upcoming Events
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EDUCATION
COMMITTTEE PRESENTS EDUCATION PROGRAM FOR CONVENTION 2007
This year's Education Committee has assembled a fantastic program for
Convention. Every session topic came from the survey forms completed at
the close of the 2006 Convention. We took your suggestions and have put
together an exceptional program.
Saturday morning starts off at 9 AM with Judge Juan F Vasquez from the
5th District Court. He is going to share with us his experiences while
sitting on the Court. Judge Vasquez is a frequent speaker at the Texas
State Society's Annual Convention. He is a CPA from Texas. We are very privileged to have
him. The second part of the session consists of Frank Degen,
EA and Bill Stevenson, EA presenting a Tax Court Mock Trial. Judge
Vasquez will preside over it. Frank is representing the taxpayer while
Bill is taking the side of the IRS. This is an opportunity for us to
experience what happens after the "90 day letter".
Saturday afternoon we have Deborah Muhlbauer
and Gary Bluestein helping us to improve our practices. Deborah will
speak on Innocent Spouse/Divorced Parents and Gary will give us advice on helping our
clients prepare for Audits. These two attorneys always leave us grateful
for having their advice. Interesting, informative, and entertaining are
just three words that describe their presentations.
On Sunday we have provided choices for you. In the morning you can decide
to learn all there is to know about Repossessions & Cancellation of
Debt (presented by Coz Borzumate, EA) or
Employee Stock Options & Incentive Stock Options (presented by Don
Rosenberg, EA). In the afternoon we have LLC Taxation and More (Paul Predmore, PMP), EA Liabilities vs
Taxpayer Responsibilities (Betsy Buckingham, EA-qualifies for Ethics),
Traditional & Roth IRA's (Peter Sweetser,
Retirement Specialist) and Decedent's Final Income Tax Return (Vicki McGinn, CPA., EA).
To finish the weekend off, Monday morning IRS and NYS representatives
will give us the Current Year Changes, Tax Compliance, and more.
Don't think the whole weekend is about tax preparation. Saturday evening
you can attend the Saratoga Race Track or the Slots at Saratoga (maybe you will have some
winnings to declare on your 2007 return!) or you might want to go to
Proctor's Theater to see their production of "Gypsy". On Sunday
evening we will have our Annual Banquet.
If you haven't registered yet, don't wait. If you can't locate your
registration form, just go online to www.nyssea.org and download a form.
We are looking forward to seeing you all there and to your thinking about
what you would like to learn about for next year. We use your suggestions
for preparing the class schedule.
See you at the Desmond,
Judy Strauss EA
Mike Hayes, EA
Betty Face, EA
and Don Rosenberg, EA
Education Committee
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· What's Happening At National
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MEMBERSHIP
Our total membership as of August 16, 2007, was 10,321 members. We have
not been able to obtain the SEE exam passers list because the IRS did not
include the standard "ok to share my information" box on the
applications. This has really hurt the recruiting efforts. However,
because we have a very resourceful staff they have developed alternative
membership solicitation strategies. The Government Relations department
has been working with the IRS to insure that the check box, which allows
them to give us their information is, included in future See exam
applications.
COMMUNICATIONS
An aggressive distribution of press releases and outreach to the media
has resulted in enrolled agents being prominently featured in television,
radio, print and online media. NAEA is staying on top of the trend of
consumers turning to the web for news and information by establishing
enrolled agents as a source of tax expertise in cyberspace. Many websites
such as AccountingWeb.com frequently post NAEA's
press releases. With the help of NAEA's Public
Awareness Committee Chair Lynn Schmidt, EA, NAEA forged a partnership
with a company providing AD-Hold, a recorded promotional message that
callers hear while they are on hold, spouting the benefits of using
Enrolled Agents. As a result members may take advantage of a deep
discount on the service. You can find information about this on the NAEA
website. You can also find additional tools to assist members in the
Member Only section of the NAEA website. If you haven't been on lately,
you ought to check it out.
NAEA PAC
By the end of its first year NAEA's PAC raised
$18,842, exceeding its $15,000 goal. The PAC started its second year
accepting credit card contributions on line and has set a goal of raising
$20,000. If you would like more information on the PAC, or would like to
make a contribution, please go the PAC section on the NAEA web page. All
donations are greatly appreciated.
GOVERNMENT RELATIONS
The Government Relations Department is focusing its advocacy efforts by
working with key decision-makers at IRS, staff on Capitol Hill, and other
stakeholders in the tax administration community. Senator Jeff Bingaman
has introduced S.1219 The Taxpayer Protection and Assistance Act of 2007.
S.1219 includes a provision that regulates all paid preparers. The
Government Relations Dept is concentrating its efforts to address NAEA's concerns with grandfathering and protecting
the EA credential. They are also maintaining an excellent relationship
with Promtric officials and our members will
continue to have input on the SEE exam questions. In appreciation Thomas Prometric has sponsored some of our leadership events
and have donated $1500 to the NAEA Scholarship fund.
With the help of the Gov Relations committee NAEA sent in a formal
response to tax gap legislative proposals, it can be viewed on line.
EDUCATION
2007 NTPI was held August 26, 27, 28, 2007. It
was very successful. We had over 350 students for NTPI and The American
Academy of Tax Practice had 110 attendees. For the first time this year
classes for both programs were in the same facility. I was glad to see so
many New Yorkers in attendance.
The CPE's given in the Journal have been very
successful. It is a great way to fulfill your CPE requirements and a good
source of non-dues revenue for NAEA.
FINANCE
NAEA is in very good shape financially. We have put into reserves
$100,000, in each of the last two fiscal years. This year we put $50,000
into reserves and have projected a $50,000 contribution in 2008.
BYLAWS
The By-laws were presented at the Annual Meeting and voted on by the
members in attendance. They were unanimously passed and now the process
to update the Policy and Procedures Manual has begun and will be
presented at the November Board Meeting.
MEMBERSHIP BENEFITS
At the Board meeting we were given a preview of the new member research
service. It is so much more than we ever hoped we could provide for our
members. Many of the questions you have will be free and if you have
questions, which need in depth research along with, cites there will be a
charge. You will always be told the fee in advance and the fees seemed
very reasonable. The contract for the research service has been signed
and will be up and running before tax season.
In closing I would like to thank all of you for your support in the many
years I have served on the Board. October will be my last NYSSEA Board
Meeting. It has been a wonderful time in my life. I especially enjoyed
making friends with so many of you. We have a great organization, full of
wonderful people, as I have said before; Thank God I live in the Great
Empire State of NEW YORK. See you at Convention.
Sandra M. Martin, EA
Immediate Past President
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· New Member Referral Scrip Program
Reminder
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The new member referral scrip
program is now in progress. Earn $10 in NYSSEA scrip for each new member
you refer. If you know someone interested in joining, use the special
membership application and receive $10 in scrip.
If you need a special application, please contact Bob Nadel
at RNTAX311@AOL.COM.
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· Thank You
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I would like to
thank Barry Cohn and Ann Kershaw for their help in setting up the NAEA
Booth at the NY IRS Forum. For Ann Kershaw's staff for getting me food
while she and I were busy answering questions. Marie Zito,
Ann Kershaw, Sara Mastrangello, an old friend
who moved to Ohio
and re-signed as an NAEA member at the Forum for their help during some
of the busiest times. And finally, for Bob and Jackie nadel
for helping take down the booth and fitting all those pieces back into
the two carryalls provided.
I could never have managed without their help. I thank you all and really
appreciate the way you stepped in and "lent a hand".
You often don't realize the friends
you have until something happens. When my Dad passed away in January, you
all showed me such support, with your visits, phone calls, flowers, cards
and comfort. There is no way to thank you for your outpouring of
affection.
The baskets of flowers were beautiful and I felt all of you there. A
special thank you for the Nassau- Suffolk Chapter members, who showed up
in droves. You're caring was comforting and so needed. It was a difficult
time for me and I thank you all for your part in remembering my Dad.
I also want to let all of you who were at last year's Convention how much
I appreciated the tenderness you showed my Dad. He had a great time and
was overwhelmed by all those who took time to talk with him and keep him
company when I was busy. You are all very special people and I am so
thankful to have you in my life.
God Bless you all,
Thank you,
Vicki McGinn
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· Current State
and Local Tax Developments
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Income Tax: Lease of Apartment Not
Enough for Change of Domicile
The Division of Taxation failed to prove that a taxpayer changed her
domicile from New Jersey to New York State and City for purposes of
personal income taxes. The Division alleged that the taxpayer's domicile
changed after she leased an apartment in New York City and obtained a couple of
temporary jobs in the city during the second half of 1999. The taxpayer
argued that she spent as much time out of New York as she did in the state and
that she never intended to change her domicile. However, in order for
there to be a change in domicile, there needs to be an actual change in
residence, coupled with intent to abandon the former domicile and to
acquire another. The Division was unable to prove the intent to abandon
her domicile and to acquire another. The taxpayer came from an affluent
family and was provided a $5,000 monthly allowance on top of having all
of her living expenses paid for by her parents. This lifestyle allowed
her to travel extensively without having to worry about working. Thus,
while leasing an apartment might indicate a desire to change domicile for
most people, it might not for someone of significant wealth. Bostwick,
New York Division of Tax
Appeals, Administrative Law Judge Unit, DTA No. 820637, April 12, 2007
Income Tax: Foreign Citizens Taxed
as Residents
A married couple, that was comprised of a Chinese citizen and a Japanese
citizen, who worked in New York were subject to state and city personal
income taxes as New York residents because they maintained a permanent
place of abode in New York City during the years at issue. The taxpayers
argued that their employment was not permanent in nature and that they
were in the country only for a temporary stay because their H-1B visas
were only valid for three years. However, the taxpayers' argument
overlooked the fact that the visas could be extended and that the visas
could be a prelude to permanent resident status. Furthermore, the fact that the taxpayers also established a business which
they operated form their New York City
apartment supported the inference that their intent was to reside in New York City
permanently. Ji,
New York Division of Tax
Appeals, Small Claims, DTA No. 820714, March 29, 2007
Income Tax: Foreign Citizen Not
Taxable as Resident
A citizen of Brazil who worked in New York was not subject to state and
city personal income taxes as a resident because her stay was temporary
and for the accomplishment of a particular purpose. The specific
assignment given to the taxpayer was to become trained in all of the
transactions in which the firm took part, as necessary to offer the same
services and run a similar office in Brazil.
The Division of Taxation clearly erred in finding that the taxpayer's job
duties were too general to qualify for the accomplishment of a particular
purpose. In addition, the offer of employment and the correspondence submitted
in support of the taxpayer's visa clearly defined the 36-month time frame
during which the taxpayer would serve as part of a team rendering
sophisticated financial advisory services. Gontijo, New York Division of Tax Appeals,
Small Claims, DTA Nos. 820829 and 820830, June 14, 2007
S&U Tax: New Tax Filing
Resources Available
The New York Department of Taxation and Finance has announced two new
sales tax filing resources that are available to taxpayers. First, all
registered vendors that have no taxable activity during a reporting
period can file using the Department's Sales Tax No Tax Due Online
Return. For any reporting period in which a vendor has collected sales
tax, or needs to report use tax, the vendor cannot use Web filing and
must file a paper return. Vendors can Web file late and final returns.
However, there is a $50 penalty for late filing a sales tax return, even
if no tax is due. Second, annual filers can use the Department's new
fill-in version of Form ST-101, New York State
and Local Annual Sales and Use Tax Return. The new fill-in form can be
used by filers of Form ST-101 and by filers of Form ST-102-A, New York State and Local Annual Sales and
Use Tax Return for a Single Jurisdiction. Important Notice N-07-7, New York
Department of Taxation and Finance, February 2007
Income Tax: New, Revised Forms
Available for Partnerships, Partners
In a notice affecting corporate franchise and personal income taxpayers,
the New York Department of Taxation and Finance has announced that it
will be revising Form IT-204, Partnership Return, for tax years beginning
on or after January 1, 2007. Specifically, Form IT-204 will be revised to
require partnerships to enter substantially the same information required
to be reported on federal Form 1065. The revision will eliminate the need
for a partnership to attach a copy of its federal partnership return to
its New York
partnership return. Form IT-204 will continue to require a partnership to
report its New York Article 22 modifications and credit information.
The Department will also be issuing new forms that will be used by
partnerships, including limited liability companies (LLCs)
treated as partnerships, to provide each partner with the information
necessary to complete the partner's New York return. Important Notice
N-07-3, New York
Department of Taxation and Finance, January 2007
S&U Tax: Tax Applicable to
Sales of Exercise Equipment
The sale of cardiovascular, strength-training, and other fitness
equipment prescribed by a physician is subject to New York sales tax
because such equipment does not qualify as medical equipment within the
meaning of Tax Law Sec. 1115(a)(3). The purpose of gym equipment is
generally not considered to be a purchase of medical equipment since the
equipment is generally considered useful in the absence of illness,
injury, or physical incapacity. Such purchase is not converted into an
exempt transaction because it is motivated by the recommendation or
prescription of a physician or other medical services provider. In addition,
exercise equipment is specifically listed as taxable in Publication 822,
Taxable Status of Medical Equipment and Supplies, Prosthetic Devices, and
Related Items. NYT-G-06(2)S, New York Commissioner of Taxation and
Finance, November 30, 2006
Income Tax: Taxpayers Not Entitled
to Equitable Recoupment
The New York Tax Appeals Tribunal sustained an administrative law judge
determination finding certain personal income tax refund claims to be
barred by the statute of limitations and directing the Division of
Taxation to modify interest calculations for various years. Although the
taxpayers contended that they were entitled to refunds for certain years,
The Division successfully asserted that the taxpayers' equitable recoupment argument should be rejected because they
failed to introduce evidence to substantiate any entitlement under that
doctrine. The taxpayers did not provide any reason for the Tribunal to
modify the determination in any respect. Merkowitz, New York Division of Tax Appeals, Tax
Appeals Tribunal, DTA Nos. 819012 and 819928, June 14, 2007
Income Tax: Beneficiaries Entitled
to Annuity Income Exclusion
The Department of Taxation and Finance has issued an advisory opinion
discussing whether two beneficiaries of a decedent's IRA would be entitled
to a $20,000 pension and annuity income
exclusion for New York
State personal
income tax purposes. For purposes of the opinion, neither beneficiary is
59 ½ years old. However, when a beneficiary receives a payment that
qualifies as a pension or annuity created by a decedent, the beneficiary
will be entitled to the same pension and annuity income modification to
which the decedent would have been entitled had such decedent continued
to live, regardless of the age of the beneficiary. Because both beneficiaries
in this case received one-half of their father's IRA account, the annual
$20,000 pension and annuity income modification is allocated by the same
ratio. Thus, both beneficiaries are entitled to an
annual $10,000 pension and annuity income exclusion. TSB-A-07(3)I,
New York Commissioner of Taxation and Finance, April 13, 2007
Income
Tax: Mountain Cottage Not a Permanent Place of Abode
A New Jersey resident who owned properties in both New York and New
Jersey and worked in New York was not a resident of New York or New York
City for personal income tax purposes. The New York property was deemed to meet
the "camp or cottage" exception from the permanent place abode
rule. The Division of Taxation had held that the taxpayer was a resident
for taxation purposes because he could not prove that he did not reside
at the New York
property for less than 183 days of the year in question.
However, New York
regulations clearly indicate that a place of abode will not be deemed a
permanent place of abode if it is a mere camp or cottage and is suitable
and only used for vacations. Thus, the taxpayer's claims for refunds were
granted. Slavin, New York Division of Tax Appeals,
Administrative Law Judge Unit, DTA No. 820744, June 7, 2007
NEW JERSEY: Income Tax: Civil Union
Joint Return Could not be Filed Before 2007
A same-sex couple who were married in Canada in 2003, and registered as a
domestic partnership in New Jersey in 2004, could not file a New Jersey
gross income tax return for the 2006 tax year because their relationship
was not recognized by the state under the Civil Union Act until February
19, 2007.
Not allowing the taxpayers to file a joint return in 2006 did not violate
the New Jersey Supreme Court's decision in Lewis v. Harris, 188 N.J. 415
(2006), because the Supreme Court, while holding that denying same-sex
couples the rights and privileges granted to married couples violated the
Equal Protection Clause, provided the Legislature two alternative methods
of achieving legal equality. By enacting the Civil Union Act, the
Legislature elected to adopt the second method, the enactment of civil
union laws conferring equivalent rights. The Legislature specifically
determined the effective date of the Civil Union Act to be February 19,
2007, in order to provide the time needed to administratively implement
the new law, which was a relatively brief transition period. Furthermore,
the Supreme Court in Lewis clearly indicated that its mandate could not
be immediately implemented. Finally, New Jersey heterosexual taxpayers must
have been married in the year that their income was earned in order to
qualify for joint filing status as married persons. Because the
taxpayers' Canadian marriage was not legally recognized by stature in New Jersey as a
civil union until February 19, 2007, they were being treated no
differently than a similarly situated heterosexual married couple. Quarto
v. Adams, New Jersey Superior Court, Appellate
Division, No. A-3904-06T1, August 9, 2007
David J. Silverman, EA
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· NYSSEA Specialties List
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The New York State Society of
Enrolled Agents "Specialties List" exists for the benefit of
our members. It is posted on our website NYSSEA.ORG so that members can
network with members who have volunteered to be listed as specialists in
different fields or whose practice is concentrated in those fields. Each
year we asked those listed to add/change/delete their listing and other
members interested in being listed to contact the organization. The
current list appears below. If you would like to add, change or delete
your listing or you would like to be added to the list please contact Bob
Nadel at RNTAX311@aol.com.
NEW YORK STATE SOCIETY OF
ENROLLED AGENTS 2007 SPECIALTIES LISTING
Agriculture
Jamie Sen EA
(315) 781-7100
jamie_sen@farmcreditwny.com
Business Succession
Liz Simeone EA
(845) 942-4194
thetaxxpert@earthlink.net
Business Valuation
Nick a Kousmanidis EA
(315) 466-3217
abcnick@earthlink.net
Closely Held Businesses
Stuart F Margulis EA
(516) 496-8169
sfmmgt@optonline.net
Condominiums & Coops
Evan Golar CPA
(845) 357-8770
golarcpa@aol.com
Corporate Dissolution
Evan Golar CPA
(845) 357- 8770
golarcpa@aol.com
Corporations
Denise Chiarella EA
(631) 698- 8697
DCHIARELLA41@AOL.COM
Gary a Jakalow EA
(845) 638-2355
JAKALOW@TCO.COM
Day Care Providers
John Foote EA
(585) 264-0670
jfoote@experttaxgroup.com
Joan Murad EA
(845) 638-3375
Exacttax@Juno.com
Dental Practices
Sandra M Martin EA
(585) 381-8585
pats1040@aol.com
EIC
Joan Murad EA
(845) 638-3375
Exacttax@Juno.com
Elder Care
Stuart F Margulis EA
(516) 496- 8169
sfmmgt@optonline.net
Entertainment & Literary Arts
Stuart F Marugulis EA
(516) 496-8169
sfmmgt@optonline.net
Estates & Trusts
Gary A Jakalow EA
(845) 638-2355
JAKALOW@TCO.COM
Mary McGuire EA
(212) 278-1801
mcguireea@aol.com
Liz Simeone EA
(845) 942-4194
thetaxpert@earthlink.net
Fraud Examinations
Nick A Kousmanidis EA
(315) 466-3217
abcnick@earhtlink.net
Individuals
Mark J Cascino EA
(585) 338-2605
mjctaxco@rochester.rr.com
Denise Chiarella EA
(631) 698-8697
DCHIARELLA41@AOL.COM
Georgina Connett EA
(516) 965-6308
geotaxea@optonline.net
Frank Degen EA
(631) 941-9786
fxdnyea@verizon.net
Suisen Huang EA
(212) 431-7797
TIAN.TIAN@VERIZON.NET
Gary A Jakalow EA
(845) 638-2355
JAKALOW@TCO.COM
David Kaiser EA
(561) 791-8046
DKAISER52@AOL.COM
David Locker EA
(212) 371-3950
dlocker@heroldinc.com
Joan Murad EA
(845) 638-3950
Exacttax@aol.com
Robert Nadel EA
(516) 481-2458
RNTAX311@AOL.COM
Ann Wongsing EA
(631) 224-1032
Awsant@aol.com
Marie Zito EA
(631) 587- 2694
mzito@suffolk.lib.ny.us
International
Taxation
David J Silverman EA
(212) 752-6983
taxproblem@aol.com
MSSP
Evan Golar CPA
(845) 357-8770
golarcpa@aol.com
NYC Teacher Retirement
Robert Nadel EA
(516) 481-2458
RNTAX311@aol.com
NYS/NYC Residency
David J Silverman EA
(212) 752-6983
taxproblem@aol.com
Non-Profit Organizations
Evan Golar CPA
(845) 357-8770
golarcpa@aol.com
Tim Sennett EA
(315) 422-5972
tsennett@twxny.rr.com
OIC
Louis Papaleo EA
(914) 694-4000
lp@papaleo.com
Don Rosenberg EA
(914) 962-2114
Drosen189@aol.com
Partnerships
Gary A Jakalow EA
(845) 638-2355
JAKALOW@TCO.COM
Past Due Taxes
David J Silverman EA
(212) 752-6983
taxproblem@aol.com
Payroll Taxes
Louise Gritmon EA
(631) 286-6326
TAXREP3@AOL.COM
Penalty Abatement
David J. Silverman EA
(212)752-6983
taxproblem@aol.com
Quickbooks
Georgina Connett EA
(516) 965-6308
geotaxea@optonline.net
Gary A Jakalow EA
(845) 638-2355
JAKALOW@TCO.COM
Real Estate Taxation
Clem Barry EA
(718) 677-4006
ClemBarry@aol.com
Jane A Willson EA
(631) 736-1977
Jane771@aol.com
Representation
Marc Dombrowski EA
(800) 889-7774 x21
marchanes@yahoo.com
Gary Grab EA
(516) 393-5880
EAGARY@GARYGRAB.COM
Louise Gritmon EA
(631) 286-6326
TAXREP3@AOL.COM
David Locker EA
(212) 371-3950
dlocker@heroldinc.com
Louis Papaleo EA
(914) 694-4000
lp@papaleo.com
Don Rosenberg EA
(914) 962-2114
Drosen189@aol.com
Retirement
David Kaiser EA
(561) 791-5046
DKAISER52@AOL.COM
S Corporations
Louise Gritmon EA
(631) 286- 6326
TAXREP3@AOL.COM
Sales Tax
Louise Gritmon EA
(631) 286-5880
TAXREP3@AOL.COM
Sales Tax Audits
Evan Golar CPA
(845) 357-8770
golarcpa@aol.cm
Small Business
Mark J Cascino EA
(585) 338-2605
mjctaxco@rochester.rr.com
Georgina Connett EA
(516) 965-6308
geotaxea@optonline.net
Marc Dombrowski EA
(800) 889-4444 x21
marchanes@yahoo.com
Gary Grab EA
(516) 393-5880
EAGARY@GARYGRAB.COM
Louise Gritmon EA
(631)286-5880
TAXREP3@AOL.com
David Kaiser EA
(561) 791-5046
DKAISER52@AOL.COM
Nick A Kousmanidis EA
(315) 466-3217
abcnick@earthlink.com
David Locker EA
(212) 371-3950
dlocker@heroldinc.com
Robert Nadel EA
(516) 481-2458
RNTAX311 @aol.com
Louis Papaleo EA
(914) 694-4000
lp@papaleo.com
Don Rosenberg EA
(914) 962-2114
Drosen189@aol.com
Ann Wongsing EA
(631) 224-1032
Awsant@aol.com
Marie Zito
(631) 587-2694
mzito@suffolk.lib.ny.us
Trust Funds
David J Silverman EA
(212) 752-6983
taxproblem@aol.com
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