FLORIDA SALES TAX - Key Persons
Job Titles:
- Associate
- Attorney
- Administrative Staff
Andrea is an associate attorney who joined the Law Offices of Moffa, Sutton, & Donnini, P.A. in 2024. Andrea focuses her practice on Florida state and local tax, with an emphasis on sales and use tax. Andrea joined the firm after spending 5 1/2 years at KPMG, LLP, a public accounting firm handling a wide variety of state tax consulting and compliance work for Fortune 500 companies.
Andrea received a B.A. in Political Science from the Florida International University. She then received her J.D. from St. Thomas University Benjamin L. Crump College of Law, and her L.L.M. in Taxation at the University of Miami. During law school, she interned at the Eleventh Judicial Court with the Honorable Celeste Muir, the St. Thomas Tax Clinic, and the Internal Revenue Service Volunteer Income Tax Assistance Program. In addition to working at the Law Offices, Andrea currently serves as a Trial Defense Judge Advocate in the Florida National Guard.
Job Titles:
- Accounting Florida Atlantic University ( 1980 )
Job Titles:
- Administrative Staff Member
- Staff Auditor
Carl-Eddy Jean joined the firm's Fort Lauderdale office in September 2021 as a Staff Accountant. Carl-Eddy was born in Haiti, and raised in Miami, FL since his early teens. He has a bachelor's degree in Hospitality Management from University of Central Florida, and an associate's degree in Accounting from Miami Dade College.
Carl-Eddy brings over than 10 years of experience in the hospitality industry as an auditor. He has worked for different types of hotels, such as 157 upscale room Colonnade Hotel in Coral Gables, 2,270 room Walt Disney World Swan and Dolphin Resort in Orlando, and 18 boutique room Pillars Hotel in Fort Lauderdale.
In his spare time, Carl-Eddy enjoys spending time with his family and friends, going on trips and adventures, and is a movie and TV show enthusiast.
Job Titles:
- Partner of the Law Offices of Moffa, Sutton, & Donnini
David Brennan is a partner of the Law Offices of Moffa, Sutton, & Donnini, P.A. He joined the firm in 2016 as an Associate Attorney. Mr. Brennan came to the firm directly from Technical Assistance and Dispute Resolution (TADR) of the Florida Department of Revenue where he was a tax conferee for several years.
Mr. Brennan received his Bachelor of Science in accounting and finance, along with a minor in computer science, from Florida State University. Upon graduation, he worked for a CPA firm as a staff accountant before going to law school. Mr. Brennan attended Regent University School of Law.
After earning his J.D. and passing the bar exam, Mr. Brennan began working for the Florida Department of Revenue, where he quickly rose through the ranks to become a senior attorney. Mr. Brennan gained experience in learning, reviewing, and formulating Department of Revenue positions, what the Department of Revenue looks for during an audit or informal protest, and the litigation process. In his position as a senior attorney, Mr. Brennan wrote hundreds of Notices of Decision and Notices of Reconsideration. Mr. Brennan also drafted numerous Letters of Technical Advice and Technical Assistance Advisements. While working for the Department of Revenue, Mr. Brennan earned his L.L.M. in Taxation from Boston University.
Mr. Brennan's primary practice area is multistate state and local taxation. He represents clients of all sizes before various taxing authorities nationwide. The representation includes active controversy work, letter ruling requests, and formulation of company positions to mitigate tax exposure. Mr. Brennan is also an active speaker for various events and industries.
In his spare time, Mr. Brennan enjoys spending quality time with his family and is a football fan.
Note: While Mr. Brennan's primary practice area is state and local tax law, he has not been board certified in tax by the Florida Bar.
Gerald "Jerry" Donnini II is a partner of the Law Offices of Moffa, Sutton, & Donnini, P.A. Mr. Donnini concentrates in the area of Florida and Federal tax matters, with a heavy emphasis on the tobacco, convenience store and petroleum industries . He also handles a myriad of multi-state state and local tax issues. Mr. Donnini is a co-author for CCH's Expert Treatise Library: State Sales and Us Tax and writes extensively on multi-state tax issues for SalesTaxSupport.com.
Jackie Mustian is an associate attorney who joined the Law Offices of Moffa, Sutton, & Donnini, P.A. in 2023. She focuses her practice on Florida state and local tax, with an emphasis on sales and use tax, but conducts research regarding other state tax policies nation-wide. Jackie assists in Florida sales tax controversy from protests through litigation.
Jackie received a B.S. in Criminology from the University of Florida and spent time working in child advocacy. She then received her J.D. from Florida State University, and her L.L.M. in Taxation at the University of Florida. During law school, she interned with the Florida Department of Business and Professional Regulation, the Tax Division of the U.S. Department of Justice, and the U.S. Securities and Exchange Commission.
Education:
University of Florida, L.L.M., Taxation
Florida State University, J.D.
University of Florida, B.S., Criminology
Job Titles:
- Board Certified Specialist ( State & Federal Administrative Law )
James (Jim) F. McAuley is an experienced attorney, joining the firm in 2015 after an exemplary career with the state of Florida. Holding the Florida Bar board certification as a specialist in State and Federal Administrative Law, Mr. McAuley represented the State of Florida for more than 20 years in the area of state and local taxation and administrative law with an emphasis on litigation. Mr. McAuley is Board Certified by the Florida Bar in the area of State and Federal Government Administrative Practice. Mr. McAuley holds the highest rating given to lawyers by Martindale Hubbell (Av) and has maintained that rating for more than 15 years. He is also a published legal author in both State taxation and Administrative law. He is an alumni & author of the Nova Law Review (Fall 2007).
Prior to joining the firm, Mr. McAuley held various legal positions including:
Chief Assistant Attorney General,
Senior Assistant Attorney General,
Chief Counsel with a Florida financial regulatory agency, and
Assistant General Counsel to the Department of Revenue
Job Titles:
- Partner of the Law Offices of Moffa, Sutton, & Donnini
James concentrates in the area of Florida tax matters, with an almost exclusive focus on Florida Sales and Use Tax. He joined the firm in 2011 and has been a licensed Certified Public Accountant since 1994 and a licensed member of the Florida Bar since 1998.
Mr. Sutton has 30+ years of experience working in Federal tax as well as State and Local Tax ("SALT"), including Arthur Andersen and a tax consulting firm handling a wide variety of state tax planning and consulting work for Fortune 1,000 companies. Since 2002, Mr. Sutton has been an Adjunct Professor of Law at Stetson University College of Law teaching State and Local Tax, Accounting for Lawyers, and Federal Income Tax I and also at Boston University College of Law's LLM of Taxation program teaching Sales and Use Tax. Mr. Sutton ventured into the realm of construction as part owner, CFO, and in-house counsel for two construction companies, one residential and one commercial, giving him the opportunity to experience the "big picture" with all aspects of business and an improved ability to see things from a business owner's perspective. Mr. Sutton is also the State and Local Tax Chairman of the American Academy of Attorney - Certified Public Accounts and now dedicates his time defending companies and individuals against the aggressive tactics of the Florida Department of Revenue.
Mr. Sutton has been quoted in the news by Fox News Tampa Bay, Daily Business Review, Law360, Bloomberg BNA Daily Tax Report, State Tax Notes, & Tampa Bay Business Journal.
Practice Areas in Florida Sales and Use Tax
Job Titles:
- Senior Attorney of the Law Offices
Jeanette Moffa is a Senior Attorney of the Law Offices of Moffa, Sutton, & Donnini, P.A. Ms. Moffa concentrates in the area of State and Local Taxation with a heavy emphasis on sales and use tax. In addition to Florida and multi-state sales and use tax issues, she also works on appellate administrative law cases. When she is not practicing law, she teaches as an adjunct professor at Broward College.
Jonathan Taylor is a Senior Attorney who originally joined The Law Offices of Moffa, Sutton, & Donnini, P.A., in 2016. Mr. Taylor concentrates in the areas of Florida tax appeals and general administrative appeals. Mr. Taylor also volunteers with Guardian ad Litem to handle appellate matters.
Mr. Taylor joined the firm after spending 3 years as a litigation associate with a well-respected law firm in Fort Lauderdale. During that time, Mr. Taylor practiced in the areas of commercial and business litigation. Mr. Taylor received his B.A. in Criminal Justice, magna cum laude, from Florida Atlantic University. Mr. Taylor then received his J.D. from Nova Southeastern University, Shepard Broad Law Center. While at Nova, Mr. Taylor was an associate editor with the Nova Law Review.
Education:
Nova Southeastern University, Shepard Broad Law Center, J.D. (2011)
Florida Atlantic University, B.A., Criminal Justice (2007)
Job Titles:
- Founder and Managing Shareholder
Joe Moffa is the founder and managing shareholder of the firm. Joe Moffa concentrates in the area of state taxation and has been a licensed Certified Public Accountant since 1982 and a licensed member of the Florida Bar since 1984. Prior to practicing law, Mr. Moffa worked with Deloitte and Touche for over 10 years, the last 4 years of which he led the firm's Florida State And Local Tax (SALT) practice. Since opening a law firm in 1991, Mr. Moffa has defended clients in almost every industry in Florida and has been a frequent lecturer and author on state tax topics for various professional groups and organizations.
Mr. Moffa has been awarded the DISCUSSION LEADER OF THE YEAR AWARD for 2011 and 2012 by the Florida Institute of CPAs.
Matthew Parker is an Senior Attorney who joined The Law Offices of Moffa, Sutton, & Donnini, P.A. in 2014. Mr. Parker concentrates in all areas of Florida sales and use tax including audit, protest, controversy, collections, and criminal defense. Mr. Parker joined the firm after spending 3 ½ years as a sales and use tax auditor for the Florida Department of Revenue, which gives him a unique perspective on all aspects of sales and use tax matters.
Mr. Parker received a B.S. in Accounting from the University of Florida's Fisher School of Accounting. Following his undergraduate education, Mr. Parker worked in the accounting department for a commodity chemical company in Dallas, Texas for a number of years before going to law school. Mr. Parker received his J.D. (with honors, '01) and L.L.M. in Taxation ('02) from the University of Florida. After passing the bar, Mr. Parker worked for two of Tampa's largest law firms in practicing in the fields of tax, securities, and white collar criminal defense. Mr. Parker is based out of the firm's Tampa office representing clients all over the state of Florida.
Note: While Mr. Parker's primary practice area is Florida tax litigation, he has not been board certified in Tax by the Florida Bar.
It is with great sadness that we have to report that we have lost one of our family members, Patrick Leobig. After a long battle with cancer, he died peacefully with family in Tallahassee, Florida on October 30, 2023. We have no doubt he is already spending time with long lost love ones, talking about how he fought for Florida's taxpayers and how much he loved coaching volleyball. Click for Obituary
Patrick has joined the firm as a Senior Associate after working for the State of Florida for 33 plus years, the last 17 years as the State Taxpayers' Rights Advocate. He served in this capacity longer than all previous Taxpayers' Rights Advocates combined. Patrick has assisted thousands of taxpayers in the areas of Sales and Use Tax; State Corporate Income Tax; Re-employment Tax; Documentary Stamp Tax; Communications Services Tax; and Motor Fuel Tax among the 30 plus taxes and fees administered by the Florida Department of Revenue. Patrick worked as a Senior Attorney in the Taxpayers' Right Advocate's office for more than 3 years before accepting the Senior Management position as the State's Taxpayers Rights Advocate. His area of practice is concentrated in State & Local Tax in Multi-States, including Florida, and is based in the firm's Tallahassee office.
Before joining the Taxpayers Rights Advocate's office, Patrick served as the Chief Assistant General Counsel for the Administrative Services Section in the Office of General Counsel for the Florida Department of Revenue. In that capacity, Patrick supervised five Senior Attorneys and support staff in Labor and Employment; Procurement; and other contractual matters involving the Department in both State and Federal forums. He was Florida Bar Board Certified in Appellate Practice from 1996-2006.
Prior to joining the Florida Department of Revenue, Patrick worked for the Department of Highway Safety and Motor Vehicles, handling contraband and forfeiture cases for the Florida Highway Patrol; and the former Department of Health and Rehabilitative Services, handling Child Support Enforcement matters. Patrick has been recognized by Martindale Hubbell with an "AV Preeminent" rating.
Outside of work, Patrick is a professional volleyball official officiating both indoor and beach volleyball. He officiates youth, college, and professional volleyball matches, which included several NCAA National Beach Championship tournaments.
Job Titles:
- Senior Attorney
- Board Member, Stateside
Rex graduated with a degree in Government from the College of William and Mary in Virginia in 1979 and began his legal career as a litigation paralegal at a large Florida law firm in 1981. Thereafter, in 1984, he graduated with high honors from the Florida State University College of Law. In 1997, after years of private practice, Rex went to work for the Florida Department of Revenue and ultimately served as the agency's Deputy General Counsel. After returning to private practice in late 2000, he has focused his practice in state taxation and administrative litigation. He is AV rated by Martindale Hubbell and is recognized by Chambers USA, "Florida Super Lawyers" and "Best Lawyers in America" in the area of state tax law.
He regularly speaks to audiences of attorneys, CPAs and regulated individuals on matters involving state & local taxation, legislative matters and administrative litigation procedures. He has presented on behalf of private seminar entities, the Florida Bar Tax Section and the National Multistate Tax Symposium.
Rex is actively involved in the Tax Section of the Florida Bar and serves on the Long Range Planning Committee. He also serves on the Executive Council of the State & Local Tax Committee of the ABA Section of Taxation and is a Board Member of the National Multistate Tax Symposium.
Outside of work, Rex serves as a Board Member, Stateside Support Team Leader, and Assistant Treasurer for Porch de Salomon, a mission located in Panajachel, Guatemala. He also serves as a Volunteer Advisory Board Member for the Jackson, Mississippi location of Rise Against Hunger, an international food aid organization and works with "Serve Tallahassee," providing food to local families, through his church. He recently joined the Board of Directors of "Graceful Solutions" an affordable housing non-profit Tallahassee.
Job Titles:
- Administrative Staff Member
- Senior Auditor
Steven C. Middel is a senior auditor who joined the Law Offices of Moffa, Sutton, & Donnini, P.A. in 2015. Mr. Middel concentrates in the following areas of Florida sales and use tax: Audit, protest, collections, and criminal defense. Mr. Middel joined the firm after spending almost 5 years as a multi tax auditor for the Florida Department of Revenue.
Mr. Middel received his BBA in business, data processing, and accounting from Western Michigan University in Kalamazoo, Michigan and his MBA in finance from the Roy E. Crummer School of Business at Rollins College in Winter Park, Florida.
Before joining the firm, Mr. Middel has worked in many fields and has held many positions including computerized accounting system creation and consulting, commercial services, construction, financial services, retail sales, and most recently with the federal and state government. He has held a wide variety of titles including; consultant, comptroller, CFO, COO, president, loan officer, sales manager and of course auditor.
Job Titles:
- Administrative Staff Member
- Audit Manager
Valarie Romeo joined the firm's Fort Lauderdale office in October 2013 and brings with her more than 11 years of experience working with the Florida Department of Revenue, which proves instumental in the review and admistration of Florida tax audits for clients in all industries.
Valarie has a bachelors degree in Arts with a minor in Accounting from Texas Southern University (1992) and a MBA from the University of Miami (1996).
Audit books of original and closing entry for multi-state and international corporations based on applicable tax law.
Trace transactions through journals and ledgers, tied to financial statements as well as Federal tax returns.
Valarie Romeo joined the firm's Fort Lauderdale office in October 2013 and brings with her more than 11 years of experience working with the Florida Department of Revenue, which proves instrumental in the review and administration of Florida tax audits for clients in all industries.
Valarie has a bachelors degree in Arts with a minor in Accounting from Texas Southern University (1992) and a MBA from the University of Miami (1996).
After spending 3 years in the collections division, Valarie spent more than 8 years as state tax auditor with a focus on the following areas:
Audit books of original and closing entry for multi-state and international corporations based on applicable tax law.
Trace transactions through journals and ledgers, tied to financial statements as well as Federal tax returns.
Examine and analyze taxpayer accounting systems, determining reliability of records and internal controls.
Perform an objective tax audit of relevant, factual data and apply the Florida tax laws in an impartial manner.
Prepare and submit comprehensive technical audit reports including the basis for tax liabilities.
Audit in-state and out-of-state business entities for major suspected fraud cases or legal action.
Assist taxpayers' management in the proper administration of Florida Tax Statutes.
Provides technical advice, based on understanding of experience with tax laws and legal applications, to fellow auditors, taxpayers and taxpayers' representatives.
Apply time management strategies to review and schedule case workload.
Stay current on legislative changes and administrative tax rules utilizing Florida State Tax Law and Statutes.
Chase Carpenter is a partner in the Business Division of Moffa, Sutton, & Donnini, P.A. Chase focuses his practice on business transactions and business litigation, taking on cases ranging from contract drafting to partnership disputes, commercial leases to construction litigation. These cases have spanned several industries, from healthcare and technology to real estate investors and government contractors.