2014 Instructors

Instructor Biographies
 
Frank R. Acuña, JD
Frank R Acuña, JD is a California State Bar certified specialist in Estate Planning, Probate and Trust Law. Admitted to practice during 1985, he has built his firm, Acuña, Regli & Klein, LLP, around the needs of tax professionals and their clients. Acuña has taught at the UCLA School of Law, St. Mary’s College of California and the University of California, Berkeley. He also has taught a wide variety of professional and industry groups including attorneys, tax professionals, financial professionals, professional fiduciaries and real estate and farming industry groups. Acuña is an instructor in the Graduate Level in Representation.
 
Frank Agostino, Esq.
Frank Agostino, Esq. is the president of Agostino & Associates, PC, a tax firm in Hackensack, New Jersey. He received his LLM in Taxation from New York University, his JD from New York Law School, and his BA from the City College of New York. Agostino concentrates his practice in criminal and civil tax matters before federal and state taxing authorities. He was an attorney with the IRS District Counsel Office and also served as a Special Assistant United States Attorney, concentrating in criminal tax prosecution. A frequent lecturer on tax controversy and litigation matters, Agostino is a Level 1 instructor.
 
Aaron Blau, EA, CPA
Aaron Blau, EA, CPA is a Tempe, Arizona based certified public accountant and enrolled agent whose medium-sized practice focuses on small, closely held companies and individual income tax preparation. Blau is an active member in the enrolled agent community, currently serving as a member-at-large for the Arizona Society of Enrolled Agents. In addition to teaching Ethics to EAs, he also teaches QuickBooks and prepares candidates for the Special Enrollment Exam. Blau is a Level 1 instructor and is serving as a discussion leader in Level 2.   
 
C. Dale Boushley, EA
C. Dale Boushley, EA, CFP has been in the income tax and financial planning business since 1976. He and his wife, Sharon, own Financial Resource Management, Inc., which provides income tax preparation and planning services to over 500 clients. He graduated from the College of Financial Planning in 1988 and earned the certified financial planner (CFP) designation at that time. Boushley is an instructor in the Tax Preparation Issues track.
 
LG Brooks, EA
LG Brooks, EA is a senior consultant at The Tax Practice, Inc., a representation firm in Dallas, Texas. Brooks has been in the field of taxation for more than twenty-five years and has been in practice full-time since 1990. Brooks’ areas of practice include tax representation, tax consulting, tax preparation and pre-Tax Court litigation support services. Brooks received a BA from Bishop College in Dallas. A popular speaker, he presents to numerous tax and accounting societies and has addressed attendees at several annual IRS Tax Forums. Brooks is an NTPI Fellow™ and teaches in NTPI® Levels 1, 3 and the Graduate Level in Representation.
 
Salvatore P. Candela, EA
Salvatore P. Candela, EA has been preparing taxes since 1986. He became an enrolled agent in 1998, an NTPI Fellow™ in 2000 and has travelled the country as a speaker on tax issues. . He is the owner and founder of The TaxAdvocate Group, which is focused on tax controversy resolution and has offices in New York. His firm represents taxpayers before all administrative levels of the IRS, and is committed to helping taxpayers resolve their IRS problems.  After being a discussion leader for three years, Candela is now a Level 2 instructor.
 
Catherine A. Clow, EA
Catherine Clow, EA is an NTPI Fellow™, class of 2000. She is the past Chair of the NTPI® Planning Committee, past Chair of the Education Committee, and served as a Trustee of the NAEA Education Foundation. In addition to NAEA, she served on the Best in the West Education Foundation. Clow’s practice in Auburn, CA specializes in individual and business tax preparation and representation. She has been a Level 2 discussion leader/instructor for the past ten years.
 
Frank Degen, EA, USTCP
Frank Degen, EA, USTCP is an NTPI Fellow™ and a non-attorney admitted to practice in the United States Tax Court. He has served twice as NAEA President and has spoken frequently at the IRS Tax Forums, NTPI®, AATP and at many NAEA State Affiliate seminars. He served as Chair of IRSAC, the IRS Advisory Council, in 2009. Degen has a bachelor’s degree in mathematics from Iona College, a master’s from Johns Hopkins University and he practices as a sole-proprietor in Setauket, NY. Degen is an NTPI® instructor in Levels 1, 3 and the Graduate Level in Representation.
 
Marc Dombrowski, EA
Marc J. Dombrowski, EA is president of Tax Help Associates, Inc with seven offices on the East Coast. He has specialized in IRS and State Collection/Representation issues since 1994. Dombrowski has a vast amount of experience in federal/state payment plans, trust fund recovery penalty cases, offers in compromise, lien priority law, innocent spouse and penalty abatement cases. He has lectured on these topics for the last twenty years at many local, state and national EA meetings. He has spoken on E-Services for the IRS and has been published in various sources, including the EA Journal and the Wall Street Journal. He was also a contributor to CNBC's Money Talk. Dombrowski is a proud NTPI Fellow™ and is an NTPI® instructor in Levels 2, 3 and the Graduate Level in Representation. 
 
David E. Du Val, EA
Dave Du Val, EA is the vice president of consumer advocacy at TaxAudit.com. Known for his high energy and dynamic presentation style, he is a frequent and popular guest speaker for the California Society of Tax Consultants, the California Society of Enrolled Agents and the National Association of Tax Professionals. Du Val frequently contributes tax tips to news publications, including US News and World Report, The Washington Post and ABC News. Du Val is a Tax Preparation Issues instructor.
 
Bert Hartmann, EA
Robert (Bert) Hartmann, EA is a proud member of NAEA and a founding member of the Northern Nevada Society of Enrolled Agents. He serves as president of the Best in the West Education Foundation. Hartmann firmly believes that his NTPI® education provided him the necessary tools to become a better representative for his clientele. Hartmann is an NTPI Fellow™ and has served as an NTPI® instructor for nine years. Hartmann is a Level 2 instructor.
 
Claudia A. Hill, EA
Claudia Hill, EA, MBA is a nationally recognized tax professional and frequent lecturer on taxation of individuals, tax planning, and representation before IRS. She is editor-in-chief of the CCH, Inc., Journal of Tax Practice and Procedure and has been a frequent presenter at the IRS Nationwide Tax Forums. Hill has testified before both the Senate Finance Committee and House Ways and Means Committee. She is often called upon by the media for comments about tax issues. She was named a Top Ten Nominee Person of the Year by Tax Analysts for 2011, and is an NTPI Fellow™ and Level 3 instructor.
 
Kevin C. Huston, EA, USTCP
Kevin C. Huston, EA, USTCP is the president of Blue Ridge Tax Advisors Inc., in Asheville, North Carolina. He received his BS degree in Business Management from Oakland University in Rochester, Michigan, and his MBA in International Business from Georgia State University in Atlanta. Huston has earned the chartered financial consultant (ChFC) and certified life underwriter (CLU) designations from the American College in Bryn Mawr, Pennsylvania. He has been a nationally known tax instructor for several years and has authored several tax and financial articles for professional journals. Huston is admitted to practice before the US Tax Court as a non-attorney practitioner and is an NTPI Fellow™. Huston is an instructor in the Tax Preparation Issues track.
 
Amy King, EA
Amy L. King, EA became an enrolled agent in 2004 and opened King Tax Service LLP in Enumclaw, Washington. Currently, her firm prepares over 750 individual tax returns and works over fifty audit cases a year. King served as a director for the Washington State Society of Enrolled Agents for four years. When not immersed in tax issues, she enjoys the company of her best friend and husband Joe, and their three grown children. She is a proud NTPI Fellow™ and a Level 2 instructor.
 
Howard Levy, JD
Howard Levy, JD is a former IRS trial attorney with over twenty years of experience representing individuals and companies facing tax controversies. Levy’s expertise centers on IRS collection and examination problems, tax court litigation, trust fund investigations and the use of bankruptcy as a method of resolving IRS problems. He earned his bachelor’s degree in finance from the Ohio State University, his law degree from Northern Kentucky University and his Master’s in Tax Law (LLM) from Boston University. Based in Cincinnati, Ohio, Levy is a partner in the law firm of Voorhees & Levy, LLC. Levy is an instructor for Level 3 and the Graduate Level in Representation track.
 
Robert McKenzie, EA, JD
Robert E. McKenzie, EA, JD is a partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the Internal Revenue Service and state tax agencies. He has lectured extensively on the subject of tax representation and has presented courses before thousands of CPAs, attorneys and enrolled agents nationwide. He has made numerous media appearances and is the author of several publications. Prior to entering private practice, McKenzie was employed by the IRS, Collection Division, in Chicago, Illinois. McKenzie served as a member of the IRS Advisory Council (IRSAC), was Vice Chair Professional Services of the ABA Tax Section and Dean of the National Tax Practice Institute™ McKenzie received his JD with High Honors from the Illinois Institute of Technology, Chicago Kent College of Law. He is an instructor in Level 3 and the Graduate Level in Representation track.
 
David F. Miles, EA
David F. Miles, EA is a consultant with 20/20 Tax Resolution, Inc. with over sixteen years of tax resolution experience. Miles works nationally as a taxpayer representative focusing on state and IRS collections. He holds a bachelor's degree in Political Science from the University of Vermont. Miles is an active educator of other tax practitioners in the greater Denver area, most recently partnering with nationally recognized payroll provider ADP for an education seminar. He has been interviewed relating to a range of tax topics for various news articles and television, was a panelist on “Tax Talk Today” in November of 2012 and has been a contributor to the EA Journal.  Having served as an NTPI® instructor in 2011, 2012 and 2013, Miles is back this year to instruct Level 1.
 
Alice Orzechowski, EA, CPA
Alice Orzechowski, EA, CPA, CMA, RTRP is a frequent speaker on tax topics. She is also the author of numerous articles and textbooks for tax professionals. Her CPA practice in Frederick, Maryland specializes in taxes for individuals, small businesses and estates and trusts. Orzechowski is an instructor for Tax Preparation Issues track.
 
Alan Pinck, EA
Alan Pinck, EA is currently the NAEA Education Committee chair and has previously held board positions including president of the Mission Society of Enrolled Agents. He has taught at the CSEA Super Seminar and teaches a Part 2 SEE preparation class. His practice in the San Francisco Bay area specializes in personal and business tax return preparation as well as audit representation. Pinck serves as an instructor for Level 2 and the Graduate Level in Representation.
 
Don Rosenberg, EA
Don Rosenberg, EA is a sole practitioner representing taxpayers before IRS and state authorities. Rosenberg received his BS from Lehman College, the City University of New York, and an MA in Political Economy from the New School for Social Research. Currently, he is an adjunct instructor at Hostos Community College in the Bronx, New York and serves on the NYSSEA Board of Directors. Rosenberg is an NTPI Fellow™ and Level 2 instructor.
 
Mark F. Seid, EA, CPA, USTCP
Mark F. Seid, EA, CPA, USTCP began his career working for the IRS as an internal revenue agent from 1987 to 1996. He has been a state director for the California Society of Enrolled Agents and has chaired the Finance & Budget Committee. Seid manages an active tax preparation and representation practice in Paso Robles, CA. He frequently presents continuing education to EAs and CPAs on current tax topics and representation before the IRS. Seid is a Level 1 instructor.
 
Theodore A. Sinars, JD
Theodore A. Sinars, JD is a partner in the Chicago tax law firm of Madden, Jiganti, Moore & Sinars LLP. For over forty-five years, he has concentrated in the areas of IRS civil and criminal taxation, procedure and litigation. Sinars was an adjunct professor of law for the master’s tax program of DePaul University Graduate School of Law for over twenty years. He is a frequent speaker and author on tax matters for many professional organizations. He has been a guest speaker for IRS at its agent training programs and has testified before Congress on federal taxation matters. He received both his BS finance degree and his JD from the University of Notre Dame. Sinars teaches in NTPI® Level 3 and the Graduate Level in Representation track.
 
Jaye E. Tritz, EA
Jaye E. Tritz, EA, CFP holds a BA from Northwestern University and is a tax practitioner in the southeast Wisconsin area. She began preparing taxes in 1992 and earned her EA designation in 1997. She joined NAEA that year and became and NTPI Fellow™ in 2010. Her practice provides tax preparation, representation, business services and financial planning for approximately 4,000 clients. Tritz is an instructor for the Tax Preparation Issues track.
 
Sherrill (Gregory) Trovato, EA, USTCP
Sherrill Trovato, EA, USTCP, MST, MBA has a southern California firm specializing in tax prep and controversy representation. She has authored articles in CCH’s Journal of Tax Practice and Procedure and NAEA’s EA Journal.  Trovato developed and teaches “Preparing to Practice before the US Tax Court” to tax practitioners who report an impressive pass rate on the Tax Court exam. She is a past NAEA president, NTPI Fellow™ and a regular instructor for the NAEA National Conference. She is the current IRSAC chair of the SBSE subgroup. Trovato teaches NTPI® Levels 1, 3 and the Graduate Level in Representation. 
 
Aaron B. Whitaker Jr., EA
Aaron B. Whitaker Jr., EA was the recipient of the IRS Scholarship for Accounting Majors in 1972 and retired from the IRS as an Associate Chief in the Appeals Division in 2006. Whitaker passed the CPA examination in Pennsylvania in 1982, and while with the IRS was an instructor of multiple technical courses for 27 years. Whitaker specializes in representation issues before the IRS, and in the preparation of individual and small business tax returns. He is a member of the NAEA Education Committee and has served as a Level 2 discussion leader since 2010 and a Level 2 instructor since 2013.
 
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