PRO2LEARN - Key Persons
Allison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England.
Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.
Professor McLeod has taught at the university level graduate classes on Ethics, Tax Research, Multi-jurisdictional Taxation and Corporate Income Tax. She also lectures in Financial Accounting and Individual Taxation on an undergraduate level. She has taught at the UNT College of Law as adjunct faculty and works part-time at the law firm of Grable Martin Fulton, PLLC. Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation. She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses. Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty. She is currently serving on the Professional Ethics Committee of the Texas Society of CPAs.
Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.
Andrew Seifert's focus has been assisting clients with complex tax issues. He specializes in federal and multi-state corporate and partnership tax compliance, accounting methods, tax research, and mergers and acquisitions. Andrew also assists with forensic investigations, loss calculations, contractual disputes, business policy development, regulatory compliance matters and litigation readiness. He is dedicated to assisting the firm's clients with their unique and challenging issues.
Andrew has presented on various tax topics for the Minnesota Society of CPAs (MNCPA), Minnesota CLE, the Financial Planning Association of Minnesota, and National Employment Lawyers Association (NELA). He has served as an adjunct faculty member in the University of Minnesota law school and currently serves as an adjunct faculty member of the University of Minnesota's masters of business taxation program.
Job Titles:
- Member of the Connecticut
Attorney Green is also a member of the Connecticut, Massachusetts and New York Bar Associations, as well as the American Bar Association. Attorney Green is admitted to practice in Massachusetts, New York and Connecticut Superior Courts, the United States Tax Court, The Federal Court of Claims and the Federal District Court for Connecticut. Attorney Green received his Bachelor of Business Administration degree in Accounting with a minor in International Business from Hofstra University and is an honors graduate from New England School of Law. He earned a Masters of Laws in Taxation (LL.M.) from Boston University School of Law.
Beza Asrat ,CPA is a Senior Tax Manager with HLB Gross Collins P.C. where she offers deep insight and knowledge of the complex and ever-changing tax code. She is committed to implementing optimal tax solutions that will bring about the most favorable results for her clients' financial health. She works with many businesses and high net-worth individuals in implementing effective tax strategies, understanding that each client's situation is unique and there is no "one size fits all" solution. Her knowledge of the multiple facets of the tax code allows her to identify customized solutions for each client she serves.
Beza is passionate about financial literacy and is a Certified Personal Financial Wellness Consultant as well as a Certified Financial Education Instructor. She provides training for young adults and adults on various topics related to personal finance. Additionally, she educates retirees and those preparing for retirement on Social Security planning to raise awareness and maximize their benefits.
She earned her B.A. in Management and Accounting from the University of Massachusetts Boston. She is a member of the Georgia Society of CPAs and the American Institute of Certified Public Accountants (AICPA).
Charles K. Montecino, CPA, CGMA, CTRS, is a Certified Public Accountant and Certified Tax Resolution Specialist. He has extensive experience in helping clients solve their IRS problems, and clients say he does it with patience and, as one client put it, "without making me feel dumb." In 2008 he received the Top Practitioner Award from the American Society of Tax Problem Solvers.
Charles has spent his 50-year career in public accounting, and 42 of the 50 years running his own firm. He is a licensed CPA in New Jersey, a Certified Tax Resolution Specialist and a CGMA, Chartered Global Management Accountant. He serves on the Cooperation with IRS Committee and is a member of the Cannabis Interest Group with the New Jersey Society of CPAs. He is a member of the American Institute of CPAs, New Jersey Society of CPAs, and the American Society of Tax Problem Solvers.He regularly consults with other practitioners in the Tax Resolution area in addition to being a referral source for clients of practitioners that are in over their head.
Charles earned his accounting degree from Rutgers University. When he is not working, he enjoys baseball watching the Phillies and football, following both the Philadelphia 76ers and the Rutgers team. He also enjoys fishing, traveling, golf, reading, his vacation home at the New Jersey shore and spending time with his family, including his two grandsons.
Job Titles:
- Director of Payroll Operations at Ann & Robert H. Lurie Children 's Hospital of Chicago
Dayna is currently the Director of Payroll Operations at Ann & Robert H. Lurie Children's Hospital of Chicago. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc.
During her tenure at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures. Dayna is no stranger to teaching she has taught at the Metro Phoenix American Payroll Association meetings and at the Arizona State Payroll Conference. Topics including Payroll Basics, Global/Cultural Awareness, Immigration Basics for the Payroll Professional, Multi-State and Local Taxation and Quality Control for Payroll, International and Canadian payroll. Dayna has her CPP (Certified Payroll Professional) through the APA. She also serves on the National American Payroll Association on the National Strategic Leadership Task Force, Government Affairs Task Force (PA Local tax subcommittee). Dayna has received a Citation of Merit for her service along with being a Gold Pin member of the APA. Besides her payroll accomplishments, Dayna is certified in HR hiring and firing practices and is a Six-Sigma Greenbelt.'
Dr. Jim Castagnera holds an M.A. in Journalism from Kent State University, and a J.D. and Ph.D. (American Studies) from Case Western Reserve University. For 23 years, he was the associate provost and legal counsel for academic affairs at Rider University, where in 2018 he received the university's highest annual award for distinguished service. Having retired from Rider in 2019, he is engaged in a portfolio of activities: Member and Chief Consultant of Holland Media Services LLC, a public relations firm with offices in Philadelphia and Los Angeles; Partner with Portum Group International LLC, and Of Counsel to Washington International Business Counsel.
Job Titles:
- Certified Public Accountant
Dr. Robert Minniti, CPA, CFE, CVA, CFF, MAFF, PI is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University's Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.
Dr. Susan Strauss is a recognized expert on workplace and school harassment and bullying. She is also an international speaker, trainer, and consultant. Dr. Strauss has a doctorate in organizational leadership, a bachelor's degree in psychology and counseling, a master's degree in community health and a professional certificate in training and development. She is also a registered nurse.
Dr. Strauss has consulted with organizations worldwide in management development, organization development, and change management. She has provided assistance in diversity and inclusion initiatives. Her clients are from varying fields, such as global business, education, healthcare, law, and also non-profit and governmental organizations.
She conducts harassment and bullying investigations, while also functioning as a consultant to attorneys, as well as an expert witness in harassment lawsuits. Over the years, she has conducted extensive research, and written over 30 books and countless articles on harassment, bullying and related topics.
Job Titles:
- Managing Partner in Green & Sklarz LLC
Eric is a managing partner in Green & Sklarz LLC, a boutique tax firm with offices in Connecticut and New York. The focus of Attorney Eric L. Green's practice is civil and criminal taxpayer representation before the Department of Justice Tax Division, Internal Revenue Service and state Departments of Revenue Services. He is a frequent lecturer on tax topics for many national organizations, including Insightful Accountant, CCH, the NAEA, the NATP, the ABA Tax Section and the Connecticut Society of CPAs. Attorney Green has served as adjunct faculty at the University of Connecticut School of Law. He was the author and lecturer of the CCH IRS Representation Certificate Program, and has served as a columnist for CCH's Journal of Practice & Procedure. He is the founder of Tax Rep LLC which coaches accountants and attorneys on building their own IRS Representation practices, and is the host of the weekly Tax Rep Network Podcast.
Mr. Green is the author of The Accountant's Guide to IRS Collection, The Accountant's Guide to Resolving Tax Debts and The Accountant's Guide to Resolving Payroll Tax Debts. He is a contributing author for Advocating for Low Income Taxpayers: A Clinical Studies Casebook, 3rd Edition, and has also been quoted in USA Today, Consumer Reports, The Wall Street Journal's Market Watch, TheStreet.com, The Wall Street Journal and CreditCard.com.
Prior to practicing law Attorney Green served as a senior tax consultant for KPMG and Deloitte & Touche.
Attorney Green was the 2010 Nolan Fellow of the American Bar Association and has served as Chair of the American Bar Association's Closely Held Businesses Tax Committee. Attorney Green is a past Chair of the Executive Committee of the Connecticut Bar Association's Tax Section. Eric is a Fellow of the American College of Tax Counsel ("ACTC").
Job Titles:
- Certified Public Accountant
- Certified Financial Planner
Pat Garverick is a Certified Public Accountant who currently lives in the Phoenix, Arizona area. He began his career in public accounting in 1988 after obtaining his Bachelor of Science in Business Administration (BSBA) in Accounting from The Ohio State University. After receiving his Master of Taxation (MT) degree from Arizona State University in 1992, Mr. Garverick began operating his own tax and financial planning business. He also started writing, reviewing, and teaching tax and financial planning continuing professional education courses around the country.
In addition to being a CPA, Pat is also a Certified Financial Planner (CFP®). This role serves to enhance the knowledge he brings as he writes and presents continuing education material. Mr. Garverick is a member of the Arizona Society of Certified Public Accountants, and the American Institute of Certified Public Accountants. Pat has presented continuing education sessions throughout the country and has won awards for both his skills as an instructor as well as for the content he has created. His knowledge, expertise, and high energy have made him one of the profession's most highly rated speakers. He is in a very small group of instructors that are both extremely knowledgeable and interesting.
During his time in college Pat earned a letter as a member of the Ohio State Basketball squad. He remains a stanch supporter of the sports programs at his alma mater.
Job Titles:
- Principal Human Resources
Jacquiline M. Wagner, Esq. is the proud President of Wagner HR. Jacquiline uniquely understands the needs of business owners and employers when it comes to educating employees. Jacquiline has enjoyed the honor of training hundreds of employees and supervisors in various industries concerning all aspects of Employment Law for almost twenty-five years. Stemming from that experience, she has designed various engaging Human Resources, Employment Law, DE&I, business acumen, professional development, continuing education, and leadership courses and presentations!
In addition to spearheading Wagner HR, Jacquiline is a principal Human Resources and continuing education trainer on behalf of the Office of General Counsel for the Los Angeles Unified School District, where she serves as Associate General Counsel. (LAUSD does not sponsor, endorse, or assume liability for Wagner HR. No public funds, materials, resources, supplies, or equipment are used for or by Wagner HR.)
James J. Rigos, is an Attorney-CPA (Wash.) who has written and lectured widely in the area of professional accounting and legal ethics and related liability. A graduate of Boston University Law School (LLM in taxation), he has been involved as an advocate or consultant in over 200 legal and ethical claims against CPAs since 1980 principally on the defense side. A former member of the AICPA's Accountants Legal Liability Committee, he has been admitted to practice in the U.S. Tax and Supreme Courts. Jim is also a national Director and past officer of the American Academy of Attorney-CPAs (AAA-CPA) and presently chairs their national ethics and dual practice committee.
Joe Keenan, MBA, CSP is a highly experienced environmental health and safety (EHS) and human resources (HR) professional and management consultant with over 22 years of experience. He received his Green Belt in Six Sigma/Lean Manufacturing in 2005, M.B.A. with a human resource management concentration in 2007 and certified safety professional (CSP) in 2011. Joe is currently serving as the President of the Mississippi Chapter of the American Society of Safety Engineers (ASSE). He served on the OSHA Voluntary Protection Program Participants Association (VPPPA) Region IV Board of Directors as a Director at Large from 2013-2015. Since 2002, he has been an OSHA General Industry and Construction 10/30-Hour Authorized Outreach Trainer (both renewed in 2016).
Job Titles:
- Member of the American Payroll Association
- Tax Specialist
Mark Schwartz is an employment tax specialist and has over 15 years of employment tax experience as an independent consultant and as a payroll tax auditor with the State of California. He has managed an audit caseload of 20 ongoing audits, from small home-based businesses to large multi-national corporations. He is expert at defining regulatory and statutory requirements from local, State and Federal government agencies; and helping the average businessperson understand what that means to their business. He has processed weekly and bi-weekly payroll checks plus tax forms for businesses with hourly as well as exempt workers, multistate operations and a wide variety of benefits.
Mr.Schwartz provides consulting services encompassing payroll processing and payroll tax issues. These include payroll tax minimization, payroll tax compliance reviews, independent contractor studies, use of electronic transfers, deductions, benefits, etc. Mark has represented both clients and the State in front of the State Appeals Board. He understands the complexities of local wage laws, unemployment and disability claims, and other wage and benefit issues affecting your employees.
Mark prides himself on his outstanding customer service skills. He listens attentively to his clientele, helping them bridge the gap between the small business world and Government bureaucracy. He eagerly assists with clients needs and feels that educating clients toward faster, accurate and more complete payroll processes provide the most value.
Mark is a participating member of the American Payroll Association. He earned his BA and MBA in Finance at Santa Clara University. He has held Certified Internal Auditor and Certified Investment and Derivatives Auditor Credentials. Mark is currently pursuing a Certified Payroll Fundamentals Credential with the American Payroll Association.
Michael A. Ferragamo MD, FACS is a retired urologist who practiced in a 7 person general urology group, Urocare of New York, for over 35 years. Following this he has been a urological coding and reimbursement consultant for many years for many private practices, hospitals, and institutions through out the United States including NYU Langone Hospital, New York City and Long Island,.Duke Urology, North Carolina, Indiana Urology, Indiana, and the Lahey Clinic, Mass. to name a few. He is a clinical assistant professor of urology at the State University of New York, Medical School at Stony Brook, Long Island, New York.
Haleh Naimi is the managing shareholder of the law firm of Advocate Solutions, Inc., which received the award Tax - Law Firm of the Year 2016 thru 2109 by Lawyer Magazine. She specializes in tax and bankruptcy law representing individuals and businesses (ranging in size from small to middle- market) in complex tax, bankruptcy and commercial litigation matters throughout California and New York. She has lectured on tax controversy issues involving collection and bankruptcy taxation before thousands of attorneys, CPAs and enrolled agents throughout the nation. She is graduate of New York University's masters of law in taxation; active member of the Bankruptcy Workouts Task Force of the American Bar Association; a former Vice Chair of the Executive Committee of the California State Bar Taxation Section; and has presented multiple tax policy proposals to decision makers at the Treasury Department, Office of Chief Counsel at the IRS, House Ways and Means Committee, Joint Committee on Taxation and Senate Finance Committee in Washington D.C. as well as decisions makers at the Franchise Tax Board in Sacramento.
In 2018 Ms. Naimi was invited to participate in roundtable discussions of California conformity issues to the Tax Cuts and Jobs Act with decision makers at the Franchise Tax Board and presented technical tax analysis and policy proposals for consideration by California's Legislative staff.