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Julia K. Brazelton is a Professor of Accounting at Quinnipiac University in Hamden, Connecticut, where she teaches federal tax and financial accounting courses. She conducts research primarily in the tax and gender specialties of the accounting field, and many of her research projects have been funded by competitive research grants. Dr. Brazelton has a Ph.D. in accounting from the University of South Carolina and has more than 18 years of teaching and research experience, 16 of which were spent at the College of William and Mary. She is the recipient of the Coopers & Lybrand Outstanding Tax Manuscript Award and Faculty Fellowship, and was chosen as a participant in the Ernst & Young Stanford Summer Tax Conference and the Deloitte & Touche Trueblood Seminars. Dr. Brazelton is also the author or coauthor of several CCH books, including A Practical Guide to Tax Issues in Employment, Tax Strategies for the Self-Employed, and Sole Proprietorships. Her tax research has also been published in professional journals including The Journal of Taxation, Taxes-The Tax Magazine, Taxation for Accountants, and Tax Adviser. Professor Brazelton has also written chapters on multijurisdictional taxation, retirement planning, and accumulated earnings and personal holding company taxes in CCH textbooks. Her current research projects address policy issues such as the marriage penalty, GAAP, and gender communication issues in the accounting profession.
Alan D. Campbell is an adjunct professor at the Saint Leo University Center for Online Learning in Tampa, FL, where he develops and teaches courses on the Internet. He also maintains a tax practice in Brandon, FL, concentrating on IRS problems resolution. In addition, he provides tax research for tax and financial professionals through his Web site www.eTaxResearch.com. Dr. Campbell received his Ph.D. from the University of North Texas with an emphasis in taxation. He has nearly 20 years of experience as a Certified Public Accountant. Dr. Campbell is also a Certified Management Accountant, Certified Financial Planner licensee, and is admitted to practice before the U.S. Tax Court. He is the author of several study guides that accompany accounting textbooks, and he has published numerous articles in professional journals. Dr. Campbell is a member of the American Institute of Certified Public Accountants, the Institute of Management Accountants, the American Accounting Association, and the American Taxation Association.
Robert J. Collins, CPA, is a consultant to Reinhart, Boerner, Van Dueren, Norris & Rieselbach, s.c. in the tax controversy area. Mr. Collins joined Reinhart, Boerner in 1995 after he retired from the Internal Revenue Service. During his thirty four years with the Internal Revenue Service he held the positions of Chief Milwaukee Appeals, Examination Division Branch Chief, Regional Large Case Program Manager, Examination Group Manager, and Revenue Agent. While with Internal Revenue, he was an instructor and speaker on a wide variety of tax related topics. He received his undergraduate degree in accounting from Saint Joseph College (Indiana) and is a certified public accountant.
Larry D. Crumbley, CPA, Cr.FA, is the KPMG Endowed Professor in the Department of Accounting, Louisiana State University. He has published more than 300 articles in accounting journals and authored more than 45 books.
He is the long-time editor of the Oil, Gas & Energy Quarterly and founding editor of the Journal of Forensic Accounting, Auditing, Fraud & Taxation. Professor Crumbley is also a member of the AICPA's Litigation and Dispute Resolution Services Subcommittee Fraud Task Force and the Fraud Deterrence Board of National Association of Certified Valuation Analysts. He also serves on the Executive Board of the American Board of Forensic Accounting (ACFEI).
David W. Eagle, CPA, CIA, has 28 years experience in the field of tax preparation and tax consulting. He is currently owner of Eagle Professional Services P.L.L.C. a firm whose practice includes tax preparation, governmental audits, reviews, and compilations. Mr. Eagle has also been employed for the past ten years by the City of Jonesboro, Arkansas, as Internal Auditor/City Accountant and in this capacity has been involved in money management, Compliance of Federal and State regulations, and is responsible for internal controls of a $33 million budget. He also provides quality assurance services (QAS) for CPE programs published by Bisk Education, Inc. and CCH Inc.
He received his undergraduate degree in accounting from Arkansas State University and is a certified public accountant and certified internal auditor. He is a member of the AGFOA and the GFOA.
James A. Fellows, Ph.D, CPA, is currently Professor of Taxation at The University of South Florida in St.Petersburg, Florida. Professor Fellows is a licensed CPA in the state of Florida. He received his Ph.D from Louisiana State University and has been a member of the USF faculty for over 20 years. Before then he was in public practice with the firm of Taylor, Edenfield, Gilliam, and Wiltshire, CPAs, in Fort Myers, Florida. Professor Fellows currently consults on a limited basis with accounting firms in the St.Petersburg area.
Professor Fellows has published over 100 articles in various professional and academic journals, including TAXES, The Journal of Taxation, The Journal of Passthrough Entities and The Journal of Taxation of Corporate Taxation. He has a special interest in the taxation of S corporations and their shareholders.
Mr. Frieden consults regularly with the leading edge E-Commerce businesses in the United States and abroad. Since the early days of Internet commerce in the mid 1990s, he has made presentations on E-taxation to business and tax conferences throughout the country. He has testified before the U.S. House of Representatives Commerce Committee on Internet tax-related issues. He was a member of the Steering Committee of the National Tax Association's Communications and Electronic Commerce Tax Project-the joint government/business project to develop uniform and simpler rules for the taxation of E-commerce.
Steven C. Fustolo is a partner with the Boston CPA firm of James J. Fox & Company and Director of the National Tax Institute, Inc. He is a frequent lecturer and author of numerous tax and accounting issues affecting closely held businesses.
An AICPA author, Mr. Fustolo's articles are regularly featured in The Practical Accountant and other publications. He is the author of Practice Issues: Compilation and Review, Accounting and Auditing Reference Guide, Everything You Never Wanted to Know About GAAP, Enron Fraud, Deception and the Aftermath, FASB Review for Industry, and FASB, SSARS and SAS Update and Review and numerous other books and manuals.
He is the recipient of several Outstanding Discussion Leader awards from many professional organizations including the New York and Florida Societies of CPAs.
Mr. Fustolo's course entitled FASB, SSARS and SAS Update and Review continues to receive accolades and is regarded as one of the top live CPE progtrams in the country today with ratings that average 4.91 on a scale of 5.0.
Mr. Fustolo is the recipient of the Elijah Watts Sells Award (AICPA) and Silver Medal (Massachusetts) for scores received on the CPA Examination.
Sidney Kess, Esq., CPA, JD, LLM, is a nationally renowned tax expert and author/coauthor of hundreds of tax books on financial and estate planning. Having lectured to more than 700,000 practitioners on tax, financial and estate planning, he is one of the nation's best known lecturers in continuing professional education. Mr. Kess is consulting editor of CCH Incorporated's Financial and Estate Planning Reporter, and consultant for the CCH Estate Planning Guide. He was also the editor of CCH newsletters and author of numerous CCH books and audiocassettes.
Mr. Kess is chairman of the advisory board of Tax Hotline and is a member of the PPC Tax Action Panel. He has edited a column on "Tax Tips" for the New York Law Journal for the past 34 years. He has also written several AICPA tax workshops, audio and video programs, and is the recipient of the AICPA Distinguished Lecturer Award. Mr.
Kess is often quoted in The Wall Street Journal, The New York Times and other national publications. He was the national director of taxes at KMG Main Hurdman and a tax partner at KPMG Peat Marwick. During the last 36 years he has chaired or conducted some of the leading estate, financial planning and income tax conferences.
Mr. Kess is the recipient of the AICPA's Special Recognition Award for his many years of contributions to the AICPA's Continuing Professional Education program. He received his JD from Harvard University School of Law and LLM from New York University Graduate School of Law.
Gary L. Maydew, Ph.D., CPA, is a retired Accounting Professor of Taxation in the College of Business at Iowa State University. He received his doctorate in Accountancy from The University of Illinois at Urbana-Champaign. He is the author of Small Business Taxation: Planning and Practice (CCH, Inc., 3rd ed.) and Agribusiness Accounting and Taxation (CCH, Inc., 2nd ed.). He has authored more than 60 articles on Taxation in such journals as TAXES, Taxation for Accountants, Practical Tax Strategies, The Journal of Taxation, The CPA Journal, and other journals.
Phillip I. Roitman, J.D., LL.M., practices law in Atlanta, Georgia. Mr. Roitman's practice focuses on estate planning and administration, trusts, business succession planning and income tax planning for executives and business owners.
Mr. Roitman has lectured and presented seminars to professional groups on estate and income tax planning issues. He holds the Certified Financial Planner designation and has authored Code of Ethics and Professional Responsibility for Financial Planners for the CCH Continuing Education series.
Previously, Mr. Roitman served senior executives and other high net-worth individuals as a member of the Private Client Advisors practice of Deloitte & Touche. He also worked as in-house counsel and trust officer for two major financial institutions.
Mr. Roitman received his law degree from the University of San Diego and earned his LL.M. in taxation from DePaul University. He is a member of the Atlanta Bar Association (Estate Planning and Probate Section), and the State Bars of Georgia (Member, Business Law and Fiduciary Law Sections), California and Illinois.
G. Stevenson Smith is a Professor of Accounting at West Virginia University. He is a CMA and a CPA as well as a Certified Cost Analyst. Professor Smith received his Ph.D. from the University of Arkansas and his M.B.A. from Michigan State University. He has authored numerous articles on accounting education, e-commerce, and managerial issues.
Currently, he writes a column for the Journal of Forensic Accounting, Auditing, Fraud & Taxation entitled “Black Tech Forensics.” His professional experience includes working for the Securities and Exchange Commission in Washington, DC, as a financial analyst. He has been a Visiting Fellow at the University of New England in Australia.
Barbara Weltman, an attorney, has written extensively on a wide variety of tax and financial planning matters for both professionals and the general public. She is the co-author, along with Sidney Kess and Ben Eisenberg, of CCH's 1040 Preparation. She is also the co-author of a number of self-study programs for CCH. In addition to her private practice, she lectures frequently on the subject of taxes, trusts and estates, and small business. Ms. Weltman is a graduate of Brooklyn Law School and a member of the New York Bar.
CCH Consulting Editor Biographies
Luis E. Arritola, MBA, JD, CPA, is an Appeals Officer with the Internal Revenue Service. He is a member of the Florida Bar, American Bar Association, and the American Institute of Certified Public Accountants. Mr. Arritola's government service spans 20 years and has covered all areas of federal taxation, including international and estate and gift taxes.
Mr. Arritola is as an adjunct professor on the faculties of Nova Southeastern University's Master of Taxation, Master of Accounting, and Master of Business Administration programs. He is also an adjunct professor in the Accounting Department at the University of Miami. He has served both universities continuously for many years.
Additionally, Mr. Arritola has taught taxation at the Doctoral level and has been a dissertation advisor to doctoral candidates at Nova Southeastern University. He has also acted as a project advisor to LL.M. candidates at the University of Miami School of Law's LL.M. in taxation program.
Thomas L. Dickens, Ph.D., CPA, is Professor of Accountancy and Coordinator of the Master of Professional Accountancy Program in the School of Accountancy and Legal Studies at Clemson University, Clemson, SC. Professor Dickens has published over 100 articles and papers. His articles have appeared in Taxes - The Tax Magazine, The Tax Adviser, The Journal of Corporate Taxation, The Review of Taxation of Individuals, Management Accounting, The CPA Journal, Internal Auditing, Journal of Accounting Education, Oil, Gas, and Energy Quarterly, Journal of Taxation of Investments, and numerous other journals. He has presented over 30 papers at various professional meetings, and contributed numerous chapters to textbooks and professional handbooks. Prior to joining the faculty at Clemson University, Professor Dickens was on the faculty at Louisiana State University.
J. David Golub, (J.D./Ph.D. pending), MBA, CPA is a faculty professor of auditing, accounting and law at Touro College, Kean University-New Jersey and the New York Institute of Technology - graduate programs. He has extensive practice experience in taxation, real estate and auditing, as a manager with several CPA firms in the Northeast. He has published several legal articles and case comments and has also consulted to numerous companies in connection with accounting, taxation and litigation.
Charles Herbst, J.D., LL.M. practices law in Rockford, Illinois. His
practice is concentrated in tax, business and estate planning issues,
particularly those involving closely-held companies.
Mr. Herbst received his law degree from Indiana University and a Master of
Laws in Taxation from New York University School of Law. Mr. Herbst is a
member of the Illinois and Indiana bars, and is co-chairman of the Written
Publications Committee of the Indiana State Bar Association.
John G. Traller, CPA, has over 40 continuous years as a tax specialist. He taught all the tax courses at the University of California, Santa Barbara, for 20 years. He was awarded a Distinguished Instructor citation from Touche Ross & Co. and guided student teams in Arthur Andersen's Tax Challenge, taking 2nd place in undergraduate regional competition.
Since 1977 he has operated a tax management practice, before which he spent 13 years with Arthur Andersen & Co. He taught at their firm-wide facility in St. Charles and headed up the firm-wide tax specialty team on like kind exchanges. Mr. Traller obtained his BS in Accounting at UCLA and a Master of Taxation degree from USC.
Mr. Traller has authored a column in the local newspaper ("Traller's Tax Tidbits") and other publications, and has been a contributing author and technical editor on tax subjects for CCH.
CCH Tax Editor Biographies
Maurice M. Cashin, J.D., a Senior Writer/Analyst with CCH INCORPORATED, contributes to a number of CCH products that address passthrough tax entities. Mr. Cashin is the primary legal editor for CCH's Partnership Tax Planning and Practice Guide, a two-volume publication, updated monthly, providing detailed explanatory analysis relevant to partnerships and limited liability companies (LLCs) taxed as partnerships. He also cooperates in the production and review of CCH's LLC Advisor, a monthly newsletter furnishing tax and business planning for LLCs.
Kurt Diefenbach, J.D., is the managing editor of CCH INCORPORATED's Federal and State Tax Journals Department. The department's product portfolio includes TAXES--The Tax Magazine, now in its 81st year of publication, and eight other publications focusing on specific areas of tax law and practice. Diefenbach's involvement with the journals began in 1998 as the legal editor of TAXES and Journal of Passthrough Entities. He became the Journals Department's first managing editor when that department was formed in 2001.
Brant Goldwyn, J.D., writes for CCH's Washington tax office. He spent 20 years with the Internal Revenue Service's Office of Chief Counsel, where he specialized in employee benefits, executive compensation, pensions, exempt organizations, partnerships, and trusts. He spent five years at the Bureau of National Affairs, where he wrote for the Daily Tax Report and contributed to Tax Management portfolios on estates, gifts, trusts, and exempt organizations.
George G. Jones, J.D., LL.M., CCH Managing Editor, Washington, DC Office, has held various positions of senior-level responsibility at CCH Tax & Accounting since 1993, including Senior Staff Author, Senior Writer/Analyst and Managing Editor. He is the editor of CCH Federal Tax Weekly, and is responsible for legislative and client-care information at CCH.
Mr. Jones has been active in the tax field for over 25 years:
- From 1978 through 1993, he held a variety of positions in the tax department at Matthew Bender & Co, including Assistant Editor in Chief, Editorial Director, Group Managing Editor, Managing Editor, Staff Author and Senior Editor.
- Lecturer and member, Metropolitan Tax Lawyers Association, NY, NY, 1987 through 1998
- Participant, NYU Advanced Tax Study Group, NY, NY, 1985 through 1994
- Maintained law offices in Scarsdale, NY 1978 through 1999; Member, New York State Bar Association, committees on Individual Taxation and State Taxation
- Member, National Press Club
- Bi-Weekly Columnist, Accounting Today Magazine—Tax Strategies Corner
- Quoted in the Wall Street Journal, New York Times, NY Post, AARP Newsletter, and other popular-press publications
- 2004 Award for Editorial Excellence in Newsletter Journalism, Newsletter & Electronic Publishers Foundation, for CCH Tax Briefing newsletter.
Sheri Miller, J.D., a Writer/Analyst with CCH INCORPORATED, is a member of CCH INCORPORATED's Federal & State Tax Journals group. She is the primary legal editor for CCH's Journal of Passthrough Entities, Journal of Tax Practice & Procedure and Journal of Taxation of Financial Products. Ms. Miller also contributes to various tax products, including the Law, Explanation and Analysis products that focus on federal tax legislation.
John J. Mueller, JD, LL.M., is the Managing Editor of CCH's Federal Tax Guidance Group. Mueller has been with CCH for nine years and his product portfolio includes CCH's Fundamentals of Taxation CPE Series, Federal Tax Course, Federal Tax Guide, U.S. Master Tax Guide, and Federal Tax Manual.
Lisa R. Neuder, J.D., M.B.A., was an associate writer-analyst in CCH Tax & Accounting’s Washington, D.C. office, until April 2004. She was a regular contributor to CCH’s flagship tax publication, CCH Federal Tax Weekly. Ms. Neuder is presently serves as a Legislative Counsel for U.S. Senator Peter G. Fitzgerald. Ms. Neuder has also served an attorney-advisor for the Office of Chief Counsel, IRS. She is completing her LL.M. in Taxation from the Georgetown University Law School. She is a member of the bar of Maryland and the District of Columbia.
Linda J. O'Brien, JD, LL.M., is the Managing Editor of CCH Incorporated's Federal Tax - Small Accounting group. Her product portfolio includes the CCH Federal Tax Guide, CCH U.S. Master Tax Guide and CCH Federal Tax Manual. She has been with CCH for seven years and is one of the principal editors of CCH's annual Individuals' Filled-In Tax Return Forms book. She has also served as the coordinating editor of CCH's weekly newsletter, Federal Tax Guide Reports Tax Week, and the annually revised CCH Federal Income Tax Course.
Marie T. O'Donnell, JD, CPA, is the Tax Law Editor for the Tax Accounting Module of CCH's Fundamentals of Taxation CPE Series. O'Donnell, a 13-year CCH veteran, is the Coordinating Editor for the Loose-leaf U.S. Master Tax Guide and a member of the editorial staff that maintains CCH's Federal Tax Guide, U.S. Master Tax Guide, and Federal Tax Manual. Her specialty areas are tax accounting and international taxation.
Lawrence A. Perlman, C.P.A., J.D., LL.M., a Writer/Analyst with CCH INCORPORATED, contributes to a number of CCH's federal tax products. Mr. Perlman is the primary legal editor for CCH's Exempt Organizations Reporter, a three-volume publication, updated monthly, providing exempt-related official text, as well as CCH-authored explanations and annotations. He also is the primary editor for CCH's Tax-Exempt Advisor, a monthly newsletter that reports developments in the not-for-profit arena, as well as practical planning and compliance insight.
Neil A. Ringquist, CPA, JD, is a Senior Writer/Analyst with CCH INCORPORATED. He has worked in the field of federal taxation for over 25 years. He is the author of various CCH publications including, PALs -- Working With the Passive Activity Loss Rules; Employee or Independent Contractor? Resolving the Dilemma; and Planning for Your Retirement - IRA & Keogh Plans. Mr. Ringquist is a graduate of DePaul Law School in Chicago and a member of the Illinois Bar.
Daniel L. Rinke, JD, LL.M, was an associate writer-analyst in CCH Tax & Accounting’s Washington, D.C. office until March 2004. He was a regular contributor to CCH’s Tax Day publication. Prior to his position at CCH, he was the owner and president of Home Instead Senior Care Naples, FL 2001-2002 and an associate attorney at Pedersen & Houpt Chicago, IL 1999-2001. Mr. Rinke is presently a tax associate at KPMG in New York. He is a member of the Illinois Bar.
John W. Roth, JD, LL.M., is a Writer/Analyst with the Federal Tax Analyst Group at CCH Incorporated. He is a member of the team responsible for maintaining the CCH Federal Tax Course, U.S. Master Tax Guide, Federal Tax Guide, Federal Tax Manual, and Essentials. In addition to these responsibilities, he is the responsible for the Federal Tax Manual's monthly newsletter and new developments, a contributor to the CCH Law, Explanation and Analysis tax legislation books, and a co-editor of the annually revised CCH Individual Filled-In Forms booklet and the CCH Guide to Car, Travel and Entertainment and Home Office Deductions book. He also serves as a Media Spokesperson and has been quoted in numerous local and national print publication.
Kimberly Martin Turner, J.D., a Writer/Analyst with CCH Tax & Accounting, is part of the team responsible for Federal Tax Weekly, a comprehensive publication that keeps practitioners up-to-date on the latest federal tax developments. She has private practice experience in estate planning, and through her on-going leadership involvement with the District of Columbia Bar, she maintains a practitioner's perspective on federal tax issues. Ms. Turner is also a member of the Bar in Virginia and in Maryland and is a graduate of Georgetown University Law Center.
Ray G. Suelzer, JD, LL.M., is a Senior/Writer Analyst with over twenty years of experience at CCH INCORPORATED. He is the editor of the CCH U.S. Master Depreciation Guide, a comprehensive guide book that focuses primarily upon his specialty area, the Modified Accelerated Cost Recovery System (MACRS). He is also the principal editor of CCH' s annually revised "Corporation, Partnership, and Fiduciary Filled-In Tax Return Forms" book. Currently, he is a member of the CCH team responsible for maintaining the CCH Federal Tax Guide, CCH U.S. Master Tax Guide, CCH Federal Tax Manual, and CCH Federal Income Tax Course. Suelzer has served as the explanation coordinator for numerous CCH Law, Explanation, and Analysis tax legislation books and is a former editor of the CCH Partnership Tax Planning and Practice Guide.
George L. Yaksick, Jr., J.D., is a writer-analyst in CCH Incorporated's Washington, D.C. office. He is a regular contributor to CCH's flagship tax publication, CCH Federal Tax Weekly. He has authored more than 500 articles for CCH's various publications on current tax news. Mr. Yaksick has coordinated several electronic publishing projects touching upon many facets of individual and business taxation. He is a member of the bar of the District of Columbia and Ohio.
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