INTERVIEW #6 - STEPHEN KRANZ

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

I have received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

To read prior interviews, go here.

Today's guest is Stephen Kranz. Stephen is a state tax lawyer and partner at McDermott Will & Emery. Steve helps clients prevent and resolve tax problems throughout their life cycle, starting with tax planning, compliance, financial statement implication analysis, audit defense and litigation, legislative monitoring and advocacy, and the formation and leadership of taxpayer coalitions. Steve developed many of these techniques as a litigator for the US Department of Justice, Tax Division, as chief counsel for the District of Columbia's Office of Tax and Revenue, and further refined them during his tenure as general counsel for the Council on State Taxation (COST).

In his interview below, Steve provides great advice, insight and fun commentary. He may have went a little Quill overboard, but hey, he is from North Dakota.

Without further ado, here are his answers to the 14 questions:

1. Birthplace: North Dakota – born in the state that gave us Quill

2. Education: Bachelor of Accountancy, UND; J.D., Drake University Law School.

3. Career: Spent 25 years as a tax lawyer starting as a Trial Lawyer with the U.S. Department of Justice, Tax Division, served as COST’s General Counsel and Tax Counsel, and now a Partner at McDermott, Will & Emery.  (Note that Kranz did an summer internship with the ND Attorney General’s Office when the state was developing the Quill case and is now at the law firm that litigated the case for Quill –in other words, nexus litigation has always been in his blood.)

4. Best Career Move: moving into private practice as a lawyer where he works with a team that seeks to solve tax problems differently.  They approach tax problems with a holistic view, combining strategic thinking with effective skills for the courtroom, the statehouse and the conference room. Taking a holistic view of government allows their team to access all three branches of government in solving tax problems.

5. Career Goals: to find clients interested in managing tax problems on a multistate basis by leveraging technical tax skills, relationships in the executive and legislative branches of government, and an understand of the value of standing up for fair and rational treatment in court.  The value-add of strategic thinking in an attorney-client protected environment can be transformative to a client’s ability to solve multistate tax problems with practical and fair manner solutions.  For example, why would anyone with good facts simply sign up for a standard voluntary disclosure agreement?  See: Just Say No to the Standard Voluntary Disclosure Agreement (https://www.insidesalt.com/files/2016/06/Just-Say-No.pdf) and Open Season on State Statutory Apportionment (https://www.mwe.com/~/media/files/thought-leadership/publications/2013/08/open-season-on-state-statutory-apportionment/files/tax_analyst_081213/fileattachment/tax_analyst_081213.pdf.) “There are reasons we can and do deliver for companies who spend the time to explore our value proposition,” says Kranz.  “Our Handling Tax Controversy to Win speaking series has helped clients understand their rights and how they can defend those rights using ALL of the offensive and defensive tools in the toolbox.”  “It starts with a deep understanding that the Government is not always right – and leads to an understanding of how to defeat the presumption of correctness when appropriate.”   

6. Best advice ever received: Paul Frankel pulled Kranz aside when he was a young lawyer on the COST staff and told him to speak and write about state tax frequently.  Frankel was known for his “don’t pay, don’t pay, don’t pay” mantra which resonated with Kranz’ trial lawyer, “fight to win” outlook learned at the U.S. Department of Justice.  His COST days also taught him the value of relationships in the legislative branch of government, and how they could be helpful if tax administration was running amok.   

7. Most difficult situation faced on the job: arguing in front of a judge that did not understand state tax and that was afraid of harming the government by ruling against it.  The frustration of the “home court advantage” faced by so many when challenging the government.  This problem contributed to Kranz’ efforts to develop a more holistic approach to problem solving in tax.  

8. Career tip for students: Volunteer to work for anyone.  Volunteer to write, research, and analyze issues on a multistate basis.  Volunteer to work through the night and over the weekend.  Hard workers are hard to find and when people spot that they will grab you.  Education is important but the practical understanding you get from digging deep into issues facing real taxpayers will help prepare you for your career and it may help you find one.  Finally, learn how to change a light bulb, plunge a toilet, and balance your own checkbook. Kranz thinks too many kids enter the workforce without learning basic life skills. If you can’t handle your life why would anyone trust you to handle their problems.

9. Role models: Kranz attributes his view of the world to his grandparents on both sides.  He learned to work hard on the family farm and ranch.  He learned how to use tools to work efficiently.  He learned that despite working hard and efficiently not every problem could be solved the same way and some needed to be approached with ingenuity.  Law school and an accounting degree became tools for his career but the source of his successful approach to client service was his grandparents’ dedication to thoughtful problem solving through perseverance.  

10. Family: Kranz’ wife, Carolynn Kranz, is also a SALT lawyer (www.saltattorneys.com) who runs a subscription database of sales tax rules for software and cloud (www.industrysalestax.com); they have a six year old son, Colton, who is already reading great books like Quill v. North Dakota, and learning to drive and work on the family farm.

11. Pastimes: spending time with the family on the farm/ranch in North Dakota.  Kranz enjoys herding cattle, mending fences and working with power tools. He drives a four-door four wheel drive Dodge Ram pickup and operates a 30-inch Craftsman snowblower when needed; when that does not work Steve owns and operates a Bobcat skidloader. Steve has found his experience in all of these activities indispensable to his professional life as a Washington, DC tax lawyer.

12. Most memorable book: Almost anything written by Chuck Klosterman or Gerry Spence.

13. Favorite restaurant: having spent the majority of his career on the road at client events eating great meals at great restaurants with great people, Kranz cherishes meals at home made by his wife and aspiring chef Carolynn.  Living in the heart of Washington, DC they entertain frequent SALT guests at their home which is jokingly referred to by many as the Tax Shelter or the SALT B&B as a result of the constant stream of SALT guests who stay at their home and break bread with them.  

14. Ideal vacation: The ranch in North Dakota on a clear windless night in July where the sky is lit up by millions of tiny stars and off in the distance you can hear the sound of Coyotes calling for company surrounded by silence.   

I hope you enjoyed meeting Stephen.

Thank you Stephen for sharing.

INTERVIEW #5 - PATRICK SMITH

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

I have received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

To read prior interviews, go here.

Today's guest is Patrick Smith. Patrick is the Executive Vice President of Research at TTR, a tax publishing company that provides in-depth tax answers and rates. His team is responsible for ensuring the accuracy of content and creation of new content. Patrick draws on his prior experience in the multistate income tax treatment of "C" corporations, "S" corporations, limited liability companies, and limited partnerships at KPMG, EY, PwC, and Andersen to bring detailed, practical guidance to businesses and tax professionals.

Patrick has some great experience and advice. I hope you take the time to read his interview below.

Without further ado, here are his answers to the 14 questions:

• Birthplace: Agana, Guam (naval base). Well, Hagåtña, Guam.  In 1998, Guam changed the name “Agana” back to the original Chamorro form “Hagåtña.” But when I was born, it was Agana.

• Education: I have a Bachelor's degree in Political Science from Mercer University. I have a J.D. (law) degree from the University of Georgia. I was fortunate enough to attend a law school with a strong tax program, and studied under state tax guru, Walter Hellerstein, which led me to this profession. 

• Career: I started my career back in 1990 working for AT&T in Chicago. Later, I went to law school and began a tax career with a public accounting firm. I worked for several accounting firms, including KPMG, Ernst & Young, PriceWaterhouseCoopers, and Andersen Tax, before taking my current position. Currently, I head up the income tax division at tax publishing firm, TTR. 

• Best Career Move: In hindsight, there were a few significant moves: (1) Moving into the national tax practice at KPMG early in my career. I was able to learn from some of the best minds in the profession.  (2) Writing a book on the state taxation of pass-through entities - that pushed me to the limit.  (3) Being the sole state income tax professional in a public accounting firm’s large west coast office. Talk about pressure. (4) Doing income tax compliance for two years. Anyone who does tax consulting or publishing should spend some time doing tax compliance. (5) Moving into publishing. I love helping businesses and tax professionals by spending my time conducting in-depth tax research and writing explanations on key tax issues.    

• Career Goals: Provide businesses and tax professionals helpful, easy-to-understand, answers to their tax questions!  

• Best advice ever received: My first year in the profession, I was told something along the lines of the following: “Everything you submit has to be perfect, an A+. In this profession, anything less than an A+ is failure, because it’s not entirely correct. That stuck with me.  I think of this profession like going from college football to the NFL.  I thought law school was hard (and it is), but this profession is a whole different level.    

• Most difficult situation faced on the job: Years ago I was asked to create an Excel model for a client to calculate tax savings as a result of a restructuring. The problem was, my contact was going to be laid off as a result of the restructuring, and he knew it. So obtaining the information needed to create the Excel model was tricky. There were a lot of late nights on that project. Separately, I’ve been involved in a few situations over the years where I’m reviewing tax analysis or calculations prepared by a business or accounting firm, and spot a significant error. Tactfully relaying that sort of thing is an acquired skill, plus, you’d better be sure you’re right!

• Career tip for students: When interviewing, avoid firms that are arrogant. Life’s too short. Don’t go for positions based on what you think will be the most prestigious or impressive job, or most (immediately) lucrative position. Instead, have the courage to pursue a job that (1) you find interesting, (2) will maximize your unique strengths, and (3) will allow you to work with people who are interesting, nurturing, and kind. The money will follow.

• Role models: I have several. Tim Gillis, Global Head of Indirect Tax Services at KPMG. Tim is brilliant and empathetic, a great leader, communicator, and teacher. Also, Ann Holley and Scott Salmon at KPMG. Two of the most technical tax professionals I have ever come across. Steve Starbuck, a tax executive at Ernst & Young.  Steve is superb at listening to colleagues and clients and is great at understanding and responding to their concerns. Lance Lamprecht at Andersen Tax. Lance is a great “people person” and is unique in combining an in-depth understanding of the business and tax side of things. Art Tilley, a managing director at Deloitte, who is one of the brightest tax minds in the country.  Shon Holyfield and Shahab Emrani, CEO and CFO at TTR, respectively. Shon and Shahab are visionaries with a great passion for their business, their customers and employees, and the world at large. Finally, and most importantly, my dad, Henry Smith, for always putting humanity and morality above all else. 

• Family: I’m married and have two great kids - a 13 year old son and 15 year old daughter, and a lovable mutt named “Suzy” who looks like a dirty Brillo pad.  

• Pastimes: I love hanging out with my family and dog. I like reading, helping my daughter prepare for debate tournaments, and playing video games with my son. Our favorite game right now is called “Fortnight: Battle Royale.” We team up together and play online; it’s a blast! 

• Favorite movies: “Heaven Can Wait,” a 1978 film starring Warren Beatty. It was nominated for 9 academy awards that year and stands the test of time. “The Shawshank Redemption.” Who doesn’t love that film?  I’ve seen it five times.

• Most memorable book: I love to read!  Probably the most memorable books I’ve read are “My Five Cambridge Friends,” by Yuri Modin. It’s about the most notorious spy ring in modern history. Another memorable books is “Dungeon Master: The Disappearance of James Dallas Egbert III,” by William Dear – a book I found at a garage sale! It’s the true story of a child-prodigy who mysteriously vanished from Michigan State University’s campus in the 1970s. I should also add to this list the Steve Jobs biography by Walter Isaacson. I’ve read it three times, so I must really like it.

• Favorite restaurant: I’m not really a food aficionado, but I do enjoy eating out. There’s a restaurant near Northwestern University in Evanston, Illinois I love, called “Koi.” I love the restaurants on Castro Street in Mountain View, California. Portland, Oregon has more great restaurants than I can list on one page. I don’t know why that city has such great food! When I traveled south, there was a great little restaurant in Macon, Georgia I would eat at called “Best Chicken.” The Almond Brothers used to eat there and it is very good! I don’t even know if it’s still around.

• Ideal vacation: Ha! This will make me sound boring, but my ideal vacation would be two weeks at home! 

I hope you enjoyed meeting Patrick.

Thank you Patrick for sharing.

State Tax Knowledge Update (59 items) - February 7, 2018

The following are state tax and business developments I have curated since January 6th, and posted in the LEVERAGE SALT LinkedIn group:

Some of the items may be on the same state/issue/topic, but they are from different sources which may give you a broader perspective to help your company or client.

1. Online Travel Company Liable for Maryland Sales Tax

2. Corporate Close-Up: The Texas Comptroller Ruled that Wireless Voice and Data Services are Performed in Texas when a Customer Accesses Those Services in Texas--Is It Market-Based Sourcing?

3. Many State Tax Incentives Are Now Taxable Due to Federal Tax Reform

4. California Proposes Bill to Counter Federal Limit on SALT Deduction

5. Remote Retailers Must Notify Online Purchasers of Louisiana Use Tax

6. Pennsylvania Requires Addback for Federal Bonus Depreciation

7. Fourth quarter 2017 state and local tax developments

8. State implications of federal tax reform - international business

9. Twenty-Five States Face Revenue Shortfalls in 2018

10. FEDERAL TAX REFORM AND THE STATES - great resource from the National Conference of State Legislatures

11. 2017 State Policy Review: Taxation

12. THE SKINNY ON THE 2017 MTC SALES TAX AMNESTY PROGRAM AND HOW IT AFFECTS AMAZON FBA SELLERS - this is an interesting video to watch (even now).

13. Top Tax Strategies for California Businesses in 2018

14. U.S. Supreme Court to Review Bid to Collect Internet Sales Tax

15. New Hampshire Department of Revenue Administration Announces Business Tax Rate Reductions

16. Michigan Department of Treasury Discusses New Law Permitting Alternate Method of Dispute Settlement and Resolution for Certain Tax Liabilities

17. Ohio Department of Taxation Launches Amnesty Program that Runs through February 15 and Permits Potential Waiver of 100 Percent Penalties and 50 Percent Interest

18. Pennsylvania DOR Announces that Non-Participation Penalty Assessments from 2017 Amnesty Program are Coming Soon

19. Alabama DOR Issues Proposed Amended Rules on NOL Carryforwards, Federal Conformity, and Revised Filing Due Dates

20. Florida DOR Issues Administrative Rule Changes Reflecting 2017 Law on Return Filing and Payment Due Dates

21. US Supreme Court Denies Taxpayer Request to Review Florida Supreme Court Holding

22. Louisiana DOR Reminds that Certain Remote Retailers Must Issue Annual Information Notices and File Statements

23. Washington DOR Issues CPI-Adjusted Substantial Nexus Bright Line Nexus Thresholds for Business and Occupation Tax Purposes

24. Remote Businesses Might Become Subject to Hawaii Tax

25. New Jersey Enacts Corporate HQ Credit

26. Illinois Proposes Tax on Investment Management Service Businesses

27. Federal Tax Act Affects Minnesota Taxpayers

28. Illinois Responds to SALT Deduction Limit

29. Alaska Governor Seeks Support For Payroll Tax

30. Missouri Governor’s Plan for Tax Reform

31. Tax Law Prompts S Corps to Examine Their Structures: A Primer

32. Idaho State Tax Commission Discusses How Recently Enacted Federal Tax Reforms May Affect State Income Taxation

33. Michigan Court of Appeals Holds that Receipts from Law Firm Services are Sourced on a Market-Based Methodology for City of Detroit Income Tax Purposes

34. Colorado DOR Issues Updated Compliance Guidance on Some Remote Seller Notice and Reporting Requirements

35. Texas Comptroller Revises Administrative Rule 3.308 Computers – Hardware, Software, Services, and Sales

36. Washington DOR Issues Proposed Expedited Regulatory Amendments Reflecting 2017 Legislation that Expands B&O Economic Nexus

37. Multistate Tax Considerations of the Federal Tax Reform International Tax Provisions

38. What the Tax Cuts and Jobs Act Means for States – A Guide to Impacts and Options

39. Key Lessons for States as They Determine Responses to the Federal Tax Bill

40. 2018 Tax policy outlook

41. NYC Receipts Allocation Reflects Employees and Consultants

42. State Tax Conformity: Revenue Effects

43. Tax Reform Moves to the States: State Revenue Implications and Reform Opportunities Following Federal Tax Reform

44. January Tax Retrospective: Congress Acts, States React

45. Tax reform provides federal and state credits and incentives opportunities

46. New York releases FY 18-19 budget proposal

47. California Competes tax credit program - More than $55 million in tax credits available

48. You’re Invited: COST, Bloomberg Tax and McDermott Will & Emery to Host Post-Oral Argument Roundtable Discussion

49. Oregon DOR Issues Final Market-Based Sourcing Rule

50. Pennsylvania DOR Discusses New Law that Imposes Information Reporting and Notice Requirements on Some Remote Sellers Including Marketplace Facilitators

51. South Carolina: ALJ Denies DOR Motion for Injunction – Holds that Online Marketplace Provider is Not Required to Collect Tax on Third-Party Sales During Pendency of Case

52. Pennsylvania DOR Announces Immediate Effectiveness of 2017 Legislative Amendments Involving NOL Limitations

53. Montana DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

54. Minnesota DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

55. South Dakota Updates IRC Conformity Date

56. New Hampshire Joins Internet Sales Tax Fight

57. Ohio Amnesty Program Ends February 15

58. Oklahoma Governor Proposes Budget with Numerous Tax Changes

59. Tax Reform Friday: From Coast to Coast, Federal Tax Reform Involves State Taxation Policy

The above represents 'general curating' of state tax developments into one spot. If you still feel overwhelmed by the volume of state tax developments, please consider my 'custom curating' service. Meaning, clients hire LEVERAGE SALT to daily curate state tax developments relating to a specific industry, state(s), tax type and issue. You can make it as granular as you prefer. This allows you to reduce information overload, and only get the information you need to help your clients or company. This service is provided on a fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.

INTERVIEW #4 - JAMES SUTTON

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

As I have been receiving answers from multiple professionals, I have really enjoyed reading them. I have also received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

To read prior interviews, go here.

Today's guest is James Sutton. James concentrates in the area of Florida tax matters, with an almost exclusive focus on Florida Sales and Use Tax. He has been a licensed Certified Public Accountant since 1994 and a licensed member of the Florida Bar since 1998.

He has 25+ years of experience working in Federal tax as well as State and Local Tax ("SALT"), including at a "Big 5" CPA firm and a tax consulting firm handling a wide variety of state tax planning and consulting work for Fortune 1,000 companies. Since 2001, James 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. He 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.

Without further ado, here are his answers to the 14 questions:

Birthplace: Columbus, Mississippi

Education: Bachelors in Accounting, Stetson University; Masters in Accounting specializing in Taxation, Mississippi State University; Juris Doctorate, Stetson University College of Law

Career: I’ve worn a lot of hats in my career, but all seem to have complimented each other to make me into a better professional. I started out working for a regional CPA firm doing both audit and tax work. The firm did FDIC audits around the country, which was an interesting aspect of the job. In law school I worked part time for a law firm doing estate planning and probate work, which is what I went to law school to become. What I learned was that estate planning work wasn’t my cup of tea.  After my LLM, I worked for Arthur Andersen for a number of years in the SALT department and loved the work. My father also worked for Arthur Andersen back in the 1960’s, so there was some nostalgia in the position too. I rode Andersen to the ground as everyone jumped ship following Enron and joined two other state tax professionals to form a new state tax consulting firm that didn’t get much traction. During the consulting firm venture, I was asked to partner up with someone in a residential construction company. I agreed and became the in house counsel/CFO for the company – learning a completely new industry from the ground up. We had several years of success until the residential housing market tanked around 2008. Then I was asked to join a commercial construction company that built hotels and jumped at the opportunity, again learning new things every day. I ended being more valuable on the sales side of the hotel business while also being the in-house counsel/CFO. By the end of 2010, funding for the hotel market dried up in the recession and I was again face with what to do next in my career. I decided to go back into the tax professional world and started exploring option. The next step was my best career move.

Best Career Move: When I was ready to move back into state tax law in 2011, I had the choice of hanging up my own shingle or partnering up with someone. I decided to partner up with someone that had 30+ plus years of experience in state tax law, but they were located on the other side of the state. So I opened a new office for the firm in a completely different city as the sole attorney in that office. The combination of having a partner to lean on when I needed it and the freedom to be almost a solo practitioner in my own office was a perfect combination for me. The result… we have an extremely successful state tax practice and we don’t step on each other’s toes! I will say, choose your partner well. I did!

Career Goals: To enjoy whatever I do (not “do what I enjoy”) and, hopefully, make good money along the way. I don’t think I’ll ever quit working because when you enjoy what you do, it doesn’t feel like work!

Most difficult situation faced on the job: Being responsible for it all and having the patience and focus to stay on target until success.

Career tips for students:  Get out of your comfort zone.  Learn something new every day. Be the most positive person around you. Even if you don’t realize it at the time, every step you take in your career is either a step forward or a step sideways, but never a step back. Never give up!

Role Models: These days, Elon Musk. In my early career days, probably my dad.  My dad died from ALS before I started my career and we didn’t discuss a whole lot about his career before he died. My role model was probably what I idolized his career to be.

Family: Married to a woman that is much smarter than I am. She is a college professor teaching finance. I have two girls, who turn 12 and 15 in 2018. I’m relishing the time with them while they are still at home and looking forward to more travel with my better half when they are starting their own lives.

Pastimes: Mountain biking is my favorite hobby. I got into it while doing my LLM at University of Florida and still do it 3 or 4 times a month. We have some great places to go around Tampa, believe it or not! I also enjoy fishing and any crazy adventure my kids get me into (paintball, zip lines, hiking, camping, etc).

Most memorable book: Basic Economics, Seventh Edition by Thomas Sowell. Not kidding. Amazingly good with short, real life scenarios to describe economic concepts and mistakes people make in both business and politics. Highly recommended and it’s available on audiobook.

Favorite Restaurant: Louie’s Backyard in Key West, the best food/wine and amazing sunsets. I got engaged there!

Ideal vacation: Adventure! Scuba diving, fishing, and good food with family and good friends. As long as these things are present, the location doesn’t matter.

I hope you enjoyed meeting James.

Thank you James for sharing.

INTERVIEW #3 - ADAM KOELSCH

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

As I have been receiving answers from multiple professionals, I have really enjoyed reading them. I have also received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

My first guest was David Brunori. 

My second guest was Mike Dillon. 

Today's guest is Adam Koelsch. Adam is an experienced state and local tax controversy and planning attorney, representing clients in administrative appeals, collection actions in trial-level courts, and appeals in the state courts. Adam advises clients on minimizing their exposure during audits, negotiates fair settlements when there is a delinquency, and helps to structure payment plans that are feasible and advantageous to both parties.

In addition, Adam counsels clients on real estate assessment matters and has contributed a new chapter to the 2018 ALM Pennsylvania Tax Handbook titled, “Collection of Delinquent Real Estate Taxes,” and has revised the Handbook’s chapter titled, “Taxes on Real Estate.” 

Without further ado, here are his answers to the 14 questions:

1. Birthplace: Southeastern Massachusetts

2. Education: B.A. History, University of Massachusetts, Amherst; J.D., Brooklyn Law School

3. Career: 7 years combined as a line Assistant District Attorney and Senior Appellate Attorney, at the Brooklyn N.Y. District Attorney's Office; about 1 1/2 years as a Deputy City Solicitor in the Philadelphia Law Department's Tax Unit; about 1 and 1/2 years as SALT attorney at a private law firm, Chamberlain Hrdlicka, in its Philadelphia office

4. Best Career Move: getting out of government and into the private sector

5. Career Goals: to the extent possible, make state and local tax understandable to the average small business owner.  If they thrive, everyone else follows.

6. Best advice ever received: If you think that you should probably being doing something, but you aren't sure, then do it. 

7. Most difficult situation faced on the job: telling the victim of a crime that there is nothing I can do

8. Career tip for students: "Follow your passion" is generally bad advice.  If you are the typical college-aged student, you might think you know what you are passionate about, but, in realty, you have no idea.  Live a little before you peg you future on a single idea.

9. Role models: As far as work goes, it would probably be my old bureau chief when I was at the Appeals Bureau at the DA's Office.  He was (is) brilliant, meticulous, and a truly nice person.  He always had time for anyone and was a fantastic teacher.  He also was a living example of the idea that, if you are the boss, you work harder and stay later than anyone else.  While I think that people don't have enough family time and that they are devoting too much of their lives to their job (including always being "on" via email), being the boss demands a little more. 

10. Family: wife, 1 daughter, and 1 son

11. Pastimes: carving out time to read a book is probably the only thing I truly desire in the world

12. Most memorable book: So Good They Can't Ignore You, by Cal Newport.  I think it represents the first time that anyone clearly set out for me why the advice "follow your passion" is generally bad advice.  Like many, I had personally suffered the ill-effects of the implication that you have one, innate passion in life and that, if you aren't doing it, any happiness you might experience is only a pale refection of what you could really have.  That's a depressive thought.  I find it much more empowering to believe that you create a passion (after a period of learning skills and exploring your career space), and that, whatever that passion is, it's really only one of a number of passions you could have created.

13. Favorite restaurant: I don't really have one.  With two young kids, going out to eat is such a rarity that any restaurant is my favorite restaurant.

14. Ideal vacation: Again, with two young kids, any vacation would be a good vacation.  That said, I've always fantasized about a National Parks road trip. . . maybe not with the kids in the car.

I hope you enjoyed meeting Adam.

Thank you Adam for sharing.

INTERVIEW #2 - MIKE DILLON

As I mention on my site, I have started interviewing state tax professionals across the country and will be posting them on this blog to help each of us build connections and get to know each other better.

To be interviewed, all you have to do is answer the 14 questions (found here) and send them to strahle@leveragesalt.com to be published on the blog.

As I have been receiving answers from multiple professionals, I have really enjoyed reading them. I have also received feedback from professionals that answering the questions is a great exercise. Looking back is a good way to help you move forward.

My first guest was David Brunori.

Today's guest is Mike Dillon. Mike is an attorney, and the founder and President of Dillon Tax Consulting. With his focus primarily on the state and local tax needs of businesses, Mike provides solutions and planning recommendations to clients' questions regarding sales tax, property tax, business license tax, various other state and local tax matters, and other business compliance requirements. In this capacity, he assists clients to identify their state and local tax obligations and areas of tax exposure, proactively mitigate these exposure items, secure refunds of overpayments, and develop controls to meet tax obligations and minimize tax compliance risks. 

I have known Mike for several years. Before I started my own practice in 2013, he was one of the people I called (actually a few years before 2013). I wanted to know how his practice was doing and how he did it. He has been very successful and a good friend and colleague to reach out to. 

So without further ado, here are his answers to the 14 questions:

1. Birthplace: Rochester, NY

2. Education: bachelor's degree in accounting, SUNY @ Buffalo School of Management; law degree, concentration in taxation, The Catholic University of America, Columbus School of Law

3. Career: 25 years including last 10 years as Founder and President of Dillon Tax Consulting, a multistate sales tax consulting and advocacy firm. Prior to this, spent 15 years working in Tax Department of publicly traded telecommunications company, Mid-Atlantic Practice Leader in National SALT practice for Big 4 accounting firm, Tax Director of publicly traded e-commerce company and multiple Sales Tax practice leadership roles in international public accounting firms

4. Best Career Move: starting Dillon Tax Consulting, a multistate sales tax consulting and advocacy firm; second best career move was as Tax Director for a publicly traded e-commerce company, which gave me tremendous perspective and experience in the practical versus the technical solutions to tax issues - for more on my career path, check out my LinkedIn profile.

5. Career Goals: to exceed client expectations while helping to shape fair, effective, transparent and efficient sales tax policy for the business community 

6. Best advice ever received: Don’t be afraid - to put yourself out there, to challenge yourself outside of your comfort zone, and to fail.  It is only through struggle and failure that we truly grow. The best education I have received in my profession did not come in school, but in the opportunities I pursued, and not all of them worked out the way I expected. Sometimes I failed. But I learned and grew better from the adversity. When I took on the role as Mid-Atlantic Practice Leader in National SALT practice for Big 4 accounting firm, I was 29 years old - only 4 years out of law school. I was the youngest in the firm at that position, but I was surrounded by people with more experience than me and I used this opportunity to learn from their wisdom and experience, pushing myself at an accelerated rate to catch up and exceed their wisdom at times; I was not fettered by prior experience, so I brought a fresh vigor to the group - the child-like way of asking, “why can’t we do this?”  You never want to lose that ability to continually ask “why not?"

7. Most difficult situation faced on the job: representing small business owners who get ensnared in a large sales tax audit assessment that threatens to not only bankrupt the business and threaten their livelihood, but also threatens them from a personal financial perspective. I have had clients sobbing in my office. I have had to act not simply as a tax advisor, but as a therapist and counselor to help them maintain focus and perspective in the midst of tremendous adversity. I think my calm, yet spirited demeanor resonates very well with clients. You have to have compassion in everything. For me, there is no such thing as “It’s just business, nothing personal.” Because behind every business, large and small, are people, with lives and families, so everything is personal. As a business owner myself, I appreciate it on a persona level and not just as their advisor.

8. Career tip for students: seek your passion and pursue it. If you can identify what you are passionate about and can develop your skills to an expert level, success will come. And success does not simply mean more money, but freedom and flexibility to select what and when you want to do what you do. This freedom enables me to pursue passions in other areas - #1, my family; #2, my faith and nonprofits to which I am drawn, and; #3, friendships and community. After all, this is what I do professionally. It is only one aspect of me as an individual. No one should be so wrapped in their career that it defines most aspects of them. Plus, from a financial perspective, you never see a hearse pulling a U-Haul trailer. “You can’t take it with you." 

9. Role models: My parents. My father for his tenacity and perseverance in spite of any fear he may have ever had. He certainly did not show fear, and adversity only made him dig his heels in deeper to push forward. Because of this, he was highly successful in everything he chose to pursue. My mother for her heart and compassion, helping me to see from the two of them that it takes a delicate balance of both personality types to pursue excellence and success, both personally and professionally. 

10. Pastimes: (1) spending time with my wife and 4 kids, ages 2 to 16.  We eat as a family every night and I like to pick the kids up and take them out to lunch during school, or for a treat after school. My favorite things to do with them are outdoor activities, such as skiing, and playing board games or trivia games. The internet and streaming game apps on the TV are a great way to bridge their desire for all things online with our desire to simply send time with them playing a game. (2) riding my Harley - this is as much a reboot for my psyche as it is thrilling to get out on the open country roads and ride. (3) exercise - for me sports and exercise are as much about fun as they are about maintaining balance and harmony, internally and externally. I lift weights, ride bikes (spinning), do TRX resistance training, and yoga 5 days a week. I love everything outdoors - hiking and camping, skiing (snow and water), biking, ice skating. We live in downtown Annapolis, so we walk everywhere and are surrounded by water. It's a wonderful place to raise a family. They can walk to school everyday. So we do a lot outdoors.  

11. Most memorable book: too many to distill to one. I love biographies and thriller fiction. I am drawn to historical accounts. My most recent read was “Man’s Search for Meaning” by Victor Frankl. Before that was Springsteen’s autobiography.

12. Favorite restaurant: again, too many to name.  But I love sushi at Joss in Annapolis, and thai food at Lemongrass in Annapolis.

13. Ideal vacation: We go to Grand Cayman every holiday/new year with extended family. It's a blast to get 15 or more family members together for a week to play games, swim, snorkel and eat meals together. With my wife and family, we like to do a different outdoor adventure every year, from a Wyoming dude ranch, to a cabin in Maine, to the lake in the Adirondacks. Anything that disconnects us from the Internet and connects us to the outdoors and each other is a blessing.

I hope you enjoyed meeting Mike.

Thank you Mike for sharing.