Gene Gavin, CPA, MBA, J.D., LL.M., is the Commissioner of the Connecticut Department of Revenue Services, where he is active in setting tax policy and developing legislation that has made the department more business and taxpayer friendly. He is also the tax executive in residence at the University of New Haven’s School of Business, where he teaches graduate-level courses in federal, state, and local taxation. Mr. Gavin was selected as the 1997 Outstanding CPA in Government by the Connecticut Society of CPAs, and nominated for the National Outstanding CPA in Government Award from the AICPA.

Barry H. Horowitz, CPA, is a tax partner with Eisner & Lubin LLP, where he specializes in state and local taxation. Mr. Horowitz is a frequent lecturer for FAE and other professional organizations and has written numerous tax articles for The CPA Journal. He is a chair of the New York City Subcommittee of the State & Local Tax Committee and a member of the New Jersey State Society of CPAs and its New Jersey State Tax Committee, and he is a member of the NYSSCPA and the immediate past chair of its New York State, Municipal, and Local Taxation Committee.

Mark H. Levin, CPA, is the state and local tax manager for H.J. Behrman and Company, LLP. He currently serves as vice-chair of the Society’s committee on New York State, Municipal and Local Taxation and has been an active member of that committee since 1986. Mr. Levin previously chaired the subcommittee on Relations with New York City. He has spoken extensively at seminars sponsored by the Foundation for Accounting Education, the C.W. Post School of Professional Accountancy Tax Institute, H. J. Behrman & Company, LLP, and for various other professional organizations. He has been a panelist in the Foundation for Accounting Education’s annual New York State Tax Conference for the past several years. He has published numerous articles in The CPA Journal, the Tax, Accounting, and Regulatory Bulletin, The Trusted Professional and the Buffalo Law Journal.

Alan J. Preis, CPA, MBA, conducts his own practice in Florham Park, New Jersey, focusing on state and federal tax matters, and serving as a professional resource to CPAs, attorneys, and businesses in matters pertaining to New Jersey and multistate taxation. He is a former tax partner of the Parsippany office of Deloitte & Touche LLP. Mr. Preis is a frequent and popular speaker at professional programs, and has been recognized by both the AICPA and FAE as an outstanding discussion leader. He is a New Jersey correspondent for State Tax Notes and serves on the Editorial Advisory Board of Interstate Tax Insights. Mr. Preis is a member of the AICPA, the NYSSCPA, where he chaired the Interstate Tax Committee, and the New Jersey Society of CPAs, where he chaired both the New Jersey State Tax and the Interstate Tax Committees.

Jonathan Robin, JD, is an attorney admitted to practice in New York. He earned his B.A. from Tufts University and his J.D. from Fordham University. Mr. Robin joined the New York City Department of Finance in April of 1970. He first served as a staff attorney in the office of Legal Affairs; in 1980 he joined the Office of Tax Policy as a counsel; and he has served as an Assistant Commissioner in the Audit and Enforcement Division since 1986; in 1999 he was designated Deputy Commissioner. He is in overall charge of the Division and he has been responsible for developing and implementing the Division’s Continuing Professional Education Program for the Agency’s tax auditors as well as the TAXRAPP Program for the tax practitioner. Deputy Commissioner Robin has been a frequent speaker for the many tax professional groups including the New York State Society of Certified Public Accountants and New York Bar Association.

Arthur R. Rosen, JD, is a partner in the New York City office of the law firm of McDermott Will & Emery, where he chairs the firm’s nationwide state and local tax practice. His practice focuses on tax planning and litigation relating to state and local tax matters for corporations, partnerships, and individuals. Mr. Rosen was the former Deputy Counsel of the New York State Department of Taxation and Finance, as well as Counsel to the Governor’s Temporary Sales Tax Commission, and Tax Counsel to the New York State Senate Tax Committee. Mr. Rosen is a past chair of the State and Local Tax Committee of the American Bar Association’s Tax Section and a past chair of the National Association of State Bar Tax Sections. Mr. Rosen is a member of the steering committee of the NTA Communications and Electronic Commerce Tax Project, and he chairs the Electronic Commerce Task Force of the New York City Chamber of Commerce’s Tax Committee. He is the editor-in-chief of CCH’s E-Commerce Tax Alert, editor of the monthly newsletter Inside New York Taxes, coeditor of the semi-monthly newsletter New York Tax Highlights and of New York Tax Cases, and the monthly tax columnist for the E-Commerce Law Journal.

Arthur J. Roth, CPA, is the Commissioner of the New York State Department of Taxation & Finance. He previously served as deputy commissioner for operations and director of the financial services advisory panel. Mr. Roth is the former chair of the Albany Municipal Water Finance Authority and the Special Commission on Tax Exempt Property for the City of Albany. He is a member of the NYSSCPA’s New York State, Municipal and Local Taxation Committee. He is also past president of the Northeast Chapter and former member of the Board of Directors of the NYSSCPA, from whom he received the 1998 Outstanding Certified Public Accountant in Government Award.

Robert K. Thompson is the Director of the New Jersey Division of Taxation, where he is responsible for audit and technical services. He served on the three-member team that negotiated the New York/New Jersey Cooperative Interstate Tax Administration Agreement; he was the division liaison to the State and Local Expenditure and Revenue Policy Commission; and was amnesty administrator for New Jersey’s Tax Amnesty Program. Mr. Thompson also served as the Multistate Tax Commission’s National Nexus Working Group.

Louis B. Schatz, Esq., is a partner at Shipman & Goodwin LLP in Hartford, Connecticut, and serves as the chairman of the Business Tax and Pass-Thru Entities Practice Group. Mr. Schatz is a member of the New York Bar Association, the Connecticut Bar Association, and the American Bar Association. Mr. Schatz is widely published, he most recently authored a chapter on “Connecticut Conveyance Tax and Controlling Interest Taxes” for the 1999 Connecticut Tax Handbook, published by Research Institute of Americia. He is also a frequent lecturer on federal and state of Connecticut tax, partnership, and limited liability company issues.