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[Diane L. Yetter]
[Julian Chavez, JR.]
[Joseph R. Crosby]
[Christine Brune Cudney]
[Carolynn S. Iafrate]
[Art Kliewer]
[Stephen P.B. Kranz]
[Janet L. Pass]
[B.J. Pritchett]
[Erik van der Hoeven]
Diane L. Yetter is president of Yetter Consulting Services, Inc., a sales tax consulting firm, and founder of the Sales Tax Institute. Prior to her current position, Diane was a state and local tax manager in the Chicago office of Andersen LLP. Additionally, Diane served as the sales and use tax director for the Quaker Oats Company with the responsibility for all sales and use tax functions for all subsidiaries and locations. Diane also has served as a sales and use tax auditor for the Kansas Department of Revenue.
Since beginning her career in 1985, Diane has provided various sales and use tax services to numerous clients of all sizes, from Fortune 500 to small, family-owned companies. These services include system analysis and recommendations of improvements, Vertex and Sabrix implementation assistance, training, audit defense, refund reviews, manuals, transactional planning and general consulting concerning the taxability of issues. Diane specializes in numerous industries including manufacturing, printing and publishing, computer software and electronic commerce, with secondary specialization in retail, service and construction.
Diane has made numerous presentations before industry and tax groups concerning sales and use tax issues including the Council on State Taxation (COST), Chicago Tax Club, Progressive Business Audio Conferences, the Institute of Management and Administration, National Institute for State and Local Taxes, the Institute of Professionals in Taxation, World Research Group, Associated Industries of Missouri, Vertex User Conference, RIA User Conference, National Association for Retail Marketing Services and the Information Technology Association of America. She is a frequent contributor to Sales & Use Tax Alert and serves as a member of its editorial advisory board; has written articles concerning sales and use tax issues; was editor for the 1995-1996 edition of the Information Technology Association of America Software & Services State Tax Report and authored Drop Shipments: Taxation, Compliance and Planning and Multistate Guide to Sales and Use Tax: Manufacturing, both published by CCH. Diane also represents client concerns as a member of the Federation of Tax Administrators Business Processes Task Force. Diane is also a member of the Practitioner Connection with the Council on State Taxation and the Association for Computers and Taxation (ACT).
Diane received a Bachelor of Science degree in accounting and business administration from the University of Kansas in 1985 and a Master of Science degree in taxation from DePaul University in 1994. She is a CPA and a member of the AICPA, Chicago Tax Club and the Institute of Professionals in Taxation, where she serves as a member of its Uniformity in Administrative Requirements - Sales Tax Committee. She is a Certified Implementation Partner and Certified Trainer with Sabrix as well as a Certified Training Specialist and Certified TDM Specialist for Vertex, Inc. Diane serves as Director, Board of Advisors, University of Kansas School of Business where she is also an adjunct professor, teaching topics on state and local taxation.
E-mail: diane@salestaxinstitute.com
Julian Chavez is a Director of State and Local Taxes at KPMG, LLP in San Francisco, CA and has over 25 years experience in the sales, use and excise tax area. Previously Julian was a Director at Deloitte & Touche in the San Francisco Sales & Use Tax practice. During his 8 years at Deloitte & Touche, Julian assisted clients in the healthcare, high-tech, retail, transportation, e-business and oil & gas industries. He also has experience working with private/public universities and non-profit organizations.
Julian has assisted clients in dealing with multi-state sales and use tax issues related to business acquisitions, business process design, audit appeals and transactional planning. He also has prepared policy & procedure manuals and developed client specific training classes.
Prior to joining Deloitte & Touche, Julian was with Ernst & Young in charge of its Southern California sales and use tax practice. Julian worked primarily with clients in the high-tech oil & gas, healthcare and biotech industries.
Julian started his career with the California State Board of Equalization (SBOE) as a sales and use tax auditor. Julian spent 8 years with the SBOE during which time he analyzed proposed legislation before the state legislature and was a training instructor teaching audit techniques and sales & use tax law.
Julian received a Bachelor of Science degree from San Diego State University in accounting and business administration. Julian is a Certified Public Accountant in California and is on the faculty of the Sales Tax Institute, and a frequent instructor for the National Business Institute and California Society of Certified Public Accountants. He is an associate editor for The Sales and Use Tax Monitor. Julian has also served on the California Manufacturers Association Tax Steering Committee.
E-mail: julian@salestaxinstitute.com
Joseph R. Crosby is Legislative Director of the Council On State Taxation (COST). Joe is responsible for all aspects of COST’s legislative and regulatory advocacy. He regularly testifies before state legislatures and other state and national policymaking bodies, such as the federal Advisory Commission on Electronic Commerce. Joe also frequently speaks to trade and industry groups on tax policy matters. He is often quoted as a state and local tax policy expert in publications such as the Wall Street Journal, the New York Times, the Financial Times, and the Washington Post.
Prior to joining COST, Joe was National Director of State Legislative Services for Ernst & Young LLP in Washington, DC, where he provided legislative monitoring, advocacy management, and coalition development services. Joe earlier served as Vice President for State Analysis, Inc., where he managed a staff of analysts who monitored state legislative and regulatory developments for major corporate and national trade association clients.
Joe is a member of the Board of Directors of the State Government Affairs Council (SGAC) and formerly served on the Board of Directors of the Washington Area State Relations Group (WASRG).
Joe earned his bachelor’s degree in History from Loyola Marymount University in Los Angeles, CA and completed graduate coursework in economic policy at American University in Washington, DC. He resides in Cumberland Foreside, Maine, with his wife Jennifer and their five children.
E-mail: joec@salestaxinstitute.com
Christine Cudney is the Manager of State & Local Taxes for Ameren Corporation, headquartered in St. Louis, Missouri. She holds a Masters in Business Administration from Webster University and a Bachelor of Science in Accounting from Missouri Southern State College. Prior to joining Ameren Corporation, Chriss worked in public accounting and as a revenue agent in the states of Missouri and Colorado. Chriss has also served as a legislative assistant for the Missouri State Senate. Chriss has over 15 years of dedicated state and local tax experience. Chriss has taught various tax, accounting, marketing, and finance courses for local colleges and frequently participates in local and national speaking engagements. Her professional associations are, or have been, with the Associated Industries of Missouri (Tax Committee Chairman), Sales Tax Institute, Missouri Director of Revenue's Advisory Group, Illinois Chamber of Commerce Tax Committee, Energy Tax Association, Lorman Educational Services, Institute of Property Taxation, Association of Municipal Tax Auditors, Association of MBA Executives, AICPA, and the MSCPA. Her publications include the Journal of Multistate Taxation and State Tax Notes.
E-mail:chriss@salestaxinstitute.com
Carolynn is the founder of Industry Sales Tax Solutions, LLC ("ISTS"), a company
specializing in providing customized state and local tax training and publications to a
variety of industries, and in particular, the software and computer services industry.
Carolynn specializes in state and local tax matters in the fifty states and the District of
Columbia, particularly in the area of sales and use taxes. In addition to Carolynn’s sales
and use tax expertise, she has significant experience in state and local income / franchise
tax, as well as federal tax matters.
Carolynn has over fourteen years of experience in state and local taxation coupled with
over seven years of experience in federal taxation. Prior to founding ISTS, Carolynn
spent most of her career working in the state and local tax practice of Big Four public
accounting firms. In addition, Carolynn has held a management position in the Tax
Department of an international pharmaceutical company with responsibilities involving
federal and international tax matters, coupled with a primary focus in state and local
taxation.
Carolynn holds a law degree from Widener University School of Law and a Bachelor’s
Degree in Management with a major in Accounting and a minor in Spanish from Widener
University. Carolynn is a Certified Public Accountant, a member of the Pennsylvania
Bar, and also a member of various professional organizations, including the American
Bar Association, the American Institute of Certified Public Accountants, the Institute for
Professionals in Taxation, the Pennsylvania Bar Association and the Pennsylvania
Institute of Certified Public Accountants. Carolynn is also a member of the advisory
committee to Widener University’s Department of Taxation and Accounting, has served
as a visiting professor at Widener University, and is an adjunct professor in the
University’s Master of Taxation Program.
Carolynn is a frequent speaker on multi-state sales and use tax matters for clients,
businesses, and a number of professional organizations, including the American Bar
Association, the Council on State Taxation, the Institute for Professionals in Taxation, the
Pennsylvania Institute of Certified Public Accountants, and the Tax Executives Institute.
Carolynn has also authored a chapter of IPT’s book on Sales and Use Taxation, 1st
Edition; has authored numerous articles for LexisNexis; and has been published in State
Tax Notes and the Pennsylvania CPA Journal.
E-mail: carolynn@salestaxinstitute.com
ART KLIEWER
Art Kliewer is a Manager with Yetter Consulting Services, Inc. He supports the general consulting areas of the Yetter practice. Areas of expertise include tax research and client support related to voluntary disclosure agreements, transactional taxability analysis and planning, audit assistance, and refund reviews.
Prior to joining the firm, Art was the Operations Tax Manager for Clarke American Checks in San Antonio, Texas. His responsibilities included the coordination of all sales tax compliance, research, planning and audit support for Clarke American and affiliated entities as well as several significant tax projects and initiatives. Art also served as the Director of Corporate Taxation and Accounting for World Airways, Inc. and began his tax career at Arthur Andersen LLP in Houston, Texas.
Art earned his Bachelor of Business Administration in Accounting from The University of Texas at Austin in 1985.
E-mail:art@salestaxinstitute.com
STEPHEN P.B. KRANZ
Stephen Kranz is Tax Counsel for the Council On State Taxation (COST), a trade association based in Washington, DC, representing the interests of nearly 600 of the nation's largest taxpayers on issues of state and local taxation. Prior to joining COST, Kranz was Chief Counsel for the District of Columbia's Office of Tax and Revenue. In an even earlier life, Kranz was a trial lawyer for the United States Department of Justice, Tax Division. Kranz is the vice-chair of the District of Columbia Bar's State and Local Tax Committee, a member of the Minnesota and North Dakota Bar Associations, and has been legislatively named a Delegate to the Streamlined Sales Tax Implementing States.
E-mail:stephen@salestaxinstitute.com
Janet L. Pass is an attorney and CPA practicing in Newport Beach California. Ms. Pass specializes in the multi-state sales tax consulting area. Ms. Pass has worked with several big four accounting firms, specializing in multi-state tax consulting and as a sales tax auditor with the California State Board of Equalization. Ms. Pass has worked extensively with multi-state companies to provide assistance with multi-state tax issues in the areas of tax research, planning, and compliance.
Ms. Pass is a frequent lecturer at state and local tax conferences nationwide. Speaking engagements include national meetings of Tax Executives Institute and Committee on State Taxation.
Ms. Pass is a member of the California Bar Association and the American Institute of Certified Public Accountants. Ms. Pass served on the California Society of CPA's Sales and Use Tax Committee. Ms. Pass received her B.S. from San Diego State University and J.D. from Whittier Law School.
E-mail: janet@salestaxinstitute.com
B.J. Pritchett, CMI, is the President/Owner of Pritchett Sales and Use Tax Consulting located in Hot Springs National Park, Arkansas. Ms. Pritchett received her Bachelor Business Administration from the University of Memphis, formerly Memphis State University. She has operated her own sales and use tax practice since 1992. Her company provides services which include sales and use tax refunds, audit defense, corporate educational seminars, procedure manuals and private consultation on sales and use tax issues.
Ms. Pritchett has been involved in the sales and use tax arena for over 30 years. Her experience in private industry includes State and Local Tax Manager for a Big Six CPA firm, Senior Tax Consultant for a nationwide sales and use tax Consulting firm, Controller and Cost Accountant. She also spent ten years with the State of Arkansas as a top Senior Tax Auditor II for the Department of Finance and Administration.
Ms. Pritchett has given numerous lectures for private corporations, educational forums and the Tax Executives Institute (TEI). She is a Certified Member of the Institute of Professionals in Taxation (IPT). She is a Sales Tax Member of IPT and serves on the legislative committee reporting updates to the interpretations and laws of the state of Arkansas. Ms. Pritchett is on the editorial board of the publication Sales and Use Tax ALERT. She previously served as a technical consultant for Sales and Use Tax ALERT and as a member of the editorial board of the State Income Tax ALERT publication. Ms. Pritchett is a life member of The National Registry of Who's Who.
B.J. started the Arkansas Sales and Use Tax School in 2003. The Arkansas Sales and Use Tax School provides two courses: A Beginner's Basic and an Advanced Course & Case Study. Each course is scheduled for March and September of each year in beautiful Hot Springs National Park, Arkansas. Please visit her website at: www.salesusetax.com for more information or to be added to the mailing list please send B.J. an email.
E-mail: bj@salestaxinstitute.com
Erik van der Hoeven heads up the VAT Group of Sabrix. Sabrix, Inc. is a provider of enterprise tax software and tax research that enables Global 2000 companies to lower the total cost of tax compliance through the centralized management of Value Added Taxes and U.S. Sales and Use Tax.
Erik has over 17 years experience in global transaction tax planning, compliance and supply chain and tax execution applications. He has held executive positions at Arthur Andersen, where he was a Principal in the Customs & VAT practice, at Capstan Systems, a provider of supply chain execution technology for cross-border trade, and at Ernst & Young, where he was a senior manager in the firm's Customs and Value Added Tax Solutions practice.
Erik has worked extensively in the area of trade and import/export law, including the Ministry of Finance in the Netherlands and the European Commission. He is a regular contributor to specialist periodicals on the subjects of VAT, Customs and Excise taxes and teaches courses for the European American Tax Institute the Business Development Center in Oregon and the Organization for Transport & Logistics.
Erik graduated from The Hague Tax Academy with a degree in International Trade and Customs Law. He completed a summer program at the International Maritime and Transportation Academy in Rotterdam and received his teaching credentials from the University of Amsterdam. He speaks English, Dutch, and German fluently, and has a working knowledge of French.
E-mail: erik@salestaxinstitute.com
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