Norris C.
Harstad
Norris C. Harstad is the owner of
Benchmark, Aspen & Associates, Ltd. Located in Grayslake since 2003.
Mr. Harstad holds a business
degree in Accounting from the University of Northern Iowa. He has over 30
years of experience in a variety of situations within the accounting profession
with public and private companies in various industries in a variety of
situations including bankruptcy. Besides his hands-on experience in
industry he was an auditor for a nationally known and well-respected public
accounting firms and as well as in the U.S. Air Force.
His practice is focused in
assisting individuals and small businesses in their accounting and tax needs,
and representing them in IRS issues.
Mr. Harstad is the past president
of the O’Hare Chapter of the Illinois CPA Society. He held the president
position for two years. He is the current chairperson of the Society’s Tax
Practice and Procedure Committee and has been committee member for a number of
years. He was also one of the panelists of various IRS Collection
Conferences sponsored by the TP&P Committee. He is also a member of
the National Associatation of Tax Professionals.
Robert E. McKenzie 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 agencies. He has lectured extensively on the subject of taxation. He
has presented courses before thousands of CPA’s, attorneys and enrolled agents
nationwide. He has made numerous media appearances including Dateline NBC and
The ABC Nightly News. Prior to entering private practice, Mr. McKenzie was
employed by the Internal Revenue Service, Collection Division, in Chicago,
Illinois. Since entering private practice, he has dedicated a major portion of
his time to representation before the IRS. From 2009 to 2011, Mr. McKenzie
was a member of the IRS Advisory Council, which advises IRS management. He was
council director of the ABA Tax Section (1998-2001). He was vice chair of the
ABA Tax Section (2003-2005). Mr. McKenzie is past chairman of the Employment Tax
Committee, past co-chair of the Task Force for Bankruptcy Legislation
of the
ABA Section on Taxation and past chairman of the Chicago Bar Association Federal
Tax Committee. He was dean of the National Tax Practice Institute (1998-2002).
Mr. McKenzie serves on Arnstein & Lehr’s Executive Committee.
Professional Activities and
Achievements:
Mr. McKenzie is an AV-rated attorney listed by
Martindale-Hubbell. He is noted as one of The Bar Register of Preeminent Lawyers
as well as listed as a “Leading Illinois Attorney” since 1995. Mr. McKenzie has
been selected as a Fellow of the American College of Tax Counsel (2001-present)
and serves on its Board of Regents. He is also a Fellow of the American Bar
Foundation (2001-present). He was a member of the American Bar Association, Tax
Section, Council Director (1998-2001). He was co-chair of the Task Force for
Bankruptcy Legislation (1997-1998) and served as vice chair of the ABA Tax
Section (2003-2005). He also served as chairman for the Employment Taxes
Committee (1992-1994). Mr. McKenzie is a member of Executive Committee Chicago
Bar Association, Tax Committee (1992-present) and served as chairman
(1996-1997). He served as the National Tax Practice Institute dean (1998-2002).
He is a life member of the American Tax Policy Institute. Mr. McKenzie was
also a member of the Internal Revenue Service
Adviory Council from 2009 to
2011.
Recent Publications:
Mr.
McKenzie is the author of “Representation Before the Collection Division of the
IRS” and coauthor of “Representing the Audited Taxpayer Before the IRS, and
Representation Before the U.S. Tax Court.” He has been selected for listing by
Law and Leading Attorneys where he serves on its advisory board. He speaks on a
regular basis. In the last year, he has spoken for the American Bar Association
in; Washington, DC. California Society of Enrolled Agents, Las Vegas, NV; Reno,
NV and the American Institute of CPA’s.
Mr. McKenzie is a noted authority and
media source on IRS and tax-related issues, and he continues to be featured in
national and international news stories. This includes his analysis, which
appeared in various publications, regarding the IRS’ 2012 efforts to uncover the
identities of U.S. citizens with accounts in banks offshore.
Education:
Chicago Kent
College of Law, Illinois Institute of Technology (J.D., High Honors)
West
Hornbook Award (Number one student in class, Silas Strawn
Scholarship)
Michigan State University
Bar Admissions:
U.S. Court of
Claims
State of Illinois
U.S. District Court for the Northern District of
Illinois
Trial Bar of U.S. District Court Northern Illinois
U.S. Tax
Court
Supreme Court of Illinois
United States Supreme Court
U.S. Court
of Appeals (Seventh Circuit)
State of Arizona
Michael J. Singer is a principal in the firm of Michael J.
Singer and Company, P.C., which he founded in 1970.
Michael attended Roosevelt University, in Chicago, Illinois, where
he completed several graduate level accounting courses. He has worked in the
field of accounting for over 50 years, was the controller of a medium sized
retailer for two years and in public accounting for the remainder of his
years.
He has concentrated on special problems of individuals and small
businesses, primarily in the area of taxation.
Michael served as the treasurer of the Arlington Heights Historical
Society for over six years.
Michael has been a member of numerous senior committees of the
Illinois CPA Society; chair of the IRS Practice and Procedures Committee for
four years; is an active member of that committee, as well as State and Local
Tax Committee and the Committee on Individual Taxation. He is also, a member of
the Illinois Department of Revenue Processing Advisory
Board.
He has received numerous Distinguished Service Awards and the
prestigious Lifetime Achievement Award and is an active member of the O’Hare
Chapter of the Illinois CPA Society, of which he is currently the Legislative
Committee Chair. He has been a past President for three yearly terms, two of the
years were consecutive. He provides a monthly tax update at each of the monthly
meetings and continues to serve on the Chapter Board of
Directors.
Michael has been active in teaching many tax programs for the
Illinois CPA Society, spanning numerous years. He continues to participate in
presenting many seminars covering the areas of Ethics (Circular 230), Exam
procedures, Collection procedures and the Appeals process in both areas. In
addition, he has been an active presenter at the yearly IRS Practitioners
Symposium for over 18 years. He is active in planning the IRS Practitioners
Symposium and will be presenting two tax presentations at this year’s Symposium,
as well as serving as Moderator.
Stan Green, CPA, is with the Skokie based firm of Larry J. Wolfe, Ltd.
where he is head of the Tax Controversy Department. Mr. Green’s concentration is
tax resolution in Collection matters with the Internal Revenue Service and State
taxing agencies. Stan started his second career in September 2008, after 35 plus
years with the Internal Revenue Service. Stan spent 28 years with the IRS in
various management positions including: Revenue Officer Manager; Chief,
Technical and Office Compliance Branch; Chief, Advisory Section of the Special
Procedures Branch and Revenue Officer Training Manager. Stan was one of three
finalists for the Federal Supervisory Employee of the Year for Northern
Illinois. Stan received numerous awards in his IRS career including Outstanding
Manager, Distinguished Performer, and Accepted Suggestions. Stan’s experiences,
knowledge of the Internal Revenue Manual, IRS Policies, relationships and
inter-workings assists in his representation of clients and protection of their
rights. Stan has instructed Illinois CPA Society courses including IRS
Penalties, Collection Procedures and Appeal Procedures. Stan has been a
Collection Panel Member at the IRS Tax Practitioner Symposium both as an IRS
Manager and as a Practitioner. Stan has spoken on IRS procedural matters at the
local chapter meetings of the Illinois CPA Society. Stan was a guest on the
cable television program “The Law Corner” and the radio program “The Law Forum”,
as an Authority on IRS Collection Procedures. Stan taught various classes for
the IRS including the Taxpayer Bill of Rights II (TBOR II) and The Collection
Due Process Section of the Restructuring and Reform Act of 1998. Stan has been a
long time member of the Illinois CPA Society Taxation Practice and Procedures
Committee and is a member of the Illinois Society of Certified Public
Accountants. Stan graduated from Indiana University with a B.S. Degree in
Management and Administration.
Mark D. Hamill, CPA, MBA, MST is a Tax Manager with the firm Brookweiner,
L.L.C. He has practiced for over 15 years and specializes in the practice of
Federal and State/Local tax compliance, tax planning and saving strategies. He
also has extensive experience in representing individual and business clients
regarding tax matters at the examination, appeals and collection levels before
the Internal Revenue Service, Illinois Department of Revenue and other state
taxing authorities. Mark is a member of the American Institute of Certified
Public Accountants as well as the Illinois CPA Society. He has authored numerous
tax related articles involving tax planning matters, Internal Revenue Service
controversy and dispute resolution matters and administrative & procedural
matters of tax practice before the Internal Revenue Service. He has been a
committee member of the Illinois CPA Society’s Tax Practice and Procedures
Committee for several years and has been an active speaker in technical
presentations involving Examination, Collections and Appeals with the Internal
Revenue Service for the Illinois CPA Society. Mark received his Bachelor of the
Arts in Government from the University of Maryland-College Park, received a
Master of Business Administration in Accounting and Finance from the University
of Pittsburgh Graduate School of Business and received a Master of Science in
Taxation from DePaul University Graduate School of Business.
Harriet Jacobs is the principal of Jacobs Tax &
Consulting LLC in suburban Chicago. She is a Certified Public Accountant and
earned a Master’s Degree in Taxation from DePaul University. Her career spans
more than 20 years of practice, including public accounting, working at the IRS,
and teaching college tax courses.
Harriet spent over 15 years as a Tax Manager in mid-sized Chicago CPA
firms. Her work at the IRS included positions in both Taxpayer Service &
Collection Divisions, from which she learned how to “navigate” the IRS in
Examination, Collection and Appeals matters. Her tax specialties include both
moderate & high net worth individuals and their closely held businesses, as
well as estates and trusts.
Additionally, Harriet provides services for other professional firms,
primarily accountants and attorneys. She provides “back office” assistance in
areas such as in-depth tax research, transactional tax analysis, project work on
an as needed basis, and second opinions for small firms.
Harriet has published many articles in AICPA & ICPAS journals. She
was invited by the IRS to present the practitioners’ perspective to the IRS
National Research Program “Train the Trainer” program in California. She also
served as a paid panelist on an IRS CPE webcast, Tax Talk Today, discussing IRS
Collection activities, Appeals procedures, and Offers in Compromise. She has
presented seminars on all of these topics and more to various accounting groups.
Additionally, she was asked by the ICPAS to speak to the public about the (then
new) Hope and Lifetime Learning Credits at a local university, and to speak
about the federal tax system to a Chinese trade delegation (through an
interpreter).
As a member of the American Institute of Certified Public Accountants,
Harriet served a 3 year term on their IRS Practice & Procedures committee.
This committee functions as the CPA community’s liaison with the National Office
of the IRS. In addition to meeting twice yearly with IRS national executives
(including Commissioners of the 4 Operating Divisions), the committee is
routinely asked for input by groups such as the IRS Oversight Board, the
Congressional Joint Committee on Taxation, and the IRS.
Harriet has served on several committees at the Illinois CPA Society,
including Tax Executive, IRS Practice & Procedures, and Individual Taxation.
She has also worked on and chaired the organizing committees of a number of
different ICPAS conferences.
Leslie J Kotrba,
CPA
Leslie J Kotrba has 25 years
experience in the fields of accounting & taxation. She earned a BBA (Bachelors of Business
Administration) in Public Accounting from Loyola University of Chicago. Leslie passed her CPA Certification in
one sitting (16% first-time pass rate at that time). She is a member of the National
Association of Tax Professionals (NATP) as well as the Illinois CPA Society
(ICPAS) where she is on the IRS Tax Practice & Procedures Committee
which deals with all current IRS
representation issues in the areas of exam (audit) and collection.
Leslie has recently written
articles published in the semi-monthly ICPAS' email newsletter (Practice
Advantage) as well as served as a speaker at the ICPAS All Tax Committee
Meeting, IRS Exams & Appeals Tax Conference and ICPAS November Tax
Conference.
Leslie also served on a task
force responsible for drafting comments to the IRS regarding recently proposed
regulations. Leslie has full license privileges to represent clients before the
IRS (both examination and collection) and has successfully resolved many
clients' exam and collection issues.
Deborah L. Kurtzke, CPA, MST graduated from the
University of Illinois with a Master’s in Taxation, undergraduate degree from
DePaul University’s School of Accountancy, and has been a Certified Public
Accountant with over thirty years in the areas of public accounting, teaching
and private practice. Deb is an investment professional since 1993 passing
Series 6 and 63 qualification examinations and maintaining FINRA licensing
requirements for retesting and continuing education. During her
career, Ms. Kurtzke has served in numerous capacities as a financial advisor,
adjunct faculty, and bankruptcy related formal and out of court workout
proceedings. Areas of Individual, Corporate, and Partnership
Taxation, as well as IRS Representation and Collections are her specialty.
As principal of DK Tax & Accounting Inc., she plays a key role helping
clients understand sweeping changes in taxation, she is experienced in directing
multiple on-going complex IRS and Illinois Department of Revenue Audits and
facilitating the successful outcome. Ms. Kurtzke integrates all new clients and customizing services
to their specific needs. Deb works with current and prospective clients to
implement tax and strategic operational plans, leading bankruptcy attorneys in providing accounting support for
mid-size business bankruptcy cases and provides investment planning for high net
worth clients. Deb is a member of the Illinois CPA Society of Taxation
Practice and Procedures and Individual Income Tax Committees and past
chair for the Tax Practice and Procedures conferences and five-time past president of
the Illinois CPA Society O’Hare Chapter. Ms. Kurtzke is a
member of the American Institute of Certified Public Accountants and the
Illinois CPA Society.
Guinevere M. "Gwen" Moore
Associate
Chicago
T
312.578.6525
[email protected]
Profile
| Experience | Publications | Speaking Engagements
Guinevere Moore is an
associate in Holland & Knight's Chicago office. Ms. Moore concentrates her
practice on civil and criminal tax controversies, white collar investigations
and defense, and voluntary disclosures. She also provides clients with a broad
range of advice regarding tax and tax compliance issues. Ms. Moore represents
individuals, partnerships and corporations through all stages of tax
investigations and litigation, including voluntary disclosures, audits and
examinations, audit reconsiderations and negotiated resolutions with the IRS. In
addition, she has represented clients in multiple phases of litigation at the
trial and appellate levels.
Ms. Moore helped create a partnership between Holland & Knight and a
local nonprofit agency to develop a program that provides pro bono
representation to taxpayers who cannot afford representation before the United
States Tax Court. The program has significantly helped taxpayers who would
otherwise be unrepresented and has produced considerable savings to indigent
taxpayers who either do not owe or cannot afford to pay taxes and penalties that
the IRS is attempting to assess and collect.
Currently, Ms. Moore is the chair of the Current Developments Subcommittee of
the American Bar Association (ABA) Section of Taxation, Standards of Tax
Practice Committee. She was significantly involved in preparing the ABA's
comments to the Department of Treasury on proposed regulation 138367-06
(Circular 230) submitted on November 27, 2012, and she is the liaison between
the Standards of Tax Practice Committee and the Civil and Criminal Penalties
Committee.
Honors & Awards
2014 Volunteer Champion Award, Center for Economic
Progress
Nolan Fellowship, American Bar Association Section of Taxation, 2014
Rising Star, Illinois Super Lawyers magazine, 2014
Public Interest Law
Initiative Fellow, Domestic Violence Legal Clinic, Chicago,
2008
Memberships
American Bar Association, Section of Taxation, Standards
of Tax Practice Committee, Current Developments Subcommittee, Chair
Junior
Board of Directors, Domestic Violence Legal Clinic, Junior Board Member
The
Chicago Bar Association