2018 NESTOA (Northeastern States) Conference Presentations

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Monday, September 17

9:00 am – 10:00 am  General Sessions         

Life After Wayfair

The Supreme Court published its landmark ruling in South Dakota v. Wayfairon June 21.  This panel of experts will discuss the ruling and its impact on governments and businesses. 

Neena Savage, Tax Administrator, Rhode Island Department of Revenue
Michael Fatale, Massachusetts Department of Revenue
Karl Frieden, Council on State Taxation  
Kelley Askew Gillikin, Alabama Department of Revenue      

10:30 am – Noon                

Commissioner’s Panel

NESTOA agency heads will discuss a variety of topics and issues.

David Brunori, Facilitator  


1:30 - 5:00 Break-out Sections for Collections, Tax Policy and Management 

Collections Break-out Sessions

1:30 pm – 2:15 pm          

Liens, Levies and Vendors 

Needles, Haystacks & the Best Magnet

Successful recovery of delinquent accounts often depends on data.  Securing taxpayers’ contact information and assets available for levy can often determine success or failure in collecting debts.  This session will explore different data resources.

Argi O'Leary, New York Department of Revenue
Marco Munez, Philadelphia Department of Revenue 

2:15 pm – 3:00 pm         

Automated Bank Levy Processing using the X-9 Standard

Several banks and states have been working together to fully automate the bank levy process.  Learn about the new standard being developed.  

Clinton M. Jones, JP Morgan Chase

3:00 pm – 3:30 pm            Afternoon Break 

3:30 pm – 4:15 pm          

Using Data Analytics to Enhance Collection Program Results

Scoring collection accounts using data modeling enhances the collection process by allowing different treatments based on the taxpayer’s propensity to pay. These speakers will discuss how the process works and how to use it to achieve better outcomes.  

Ted London, FICO
Joe Milack, FAST Enterprises

4:15 pm – 5:00 pm     

Collection Roundtable

Learn from your fellow tax administrators as participants engage in a free-flowing conversation on collection-related topics.

         Ora LeMere, New Hampshire Department of Revenue, Facilitating


Tax Policy Breakout Sessions

1:30 pm – 3:00 pm       

Evaluating Tax Credits & Expenditures

With the fervor around the Amazon HQ2 location selection process, the new GASB 77 requirements for tax abatement disclosure, and a growing focus on the effectiveness of tax expenditures and incentive, more states and cities are undertaking evaluation processes and revenue agencies are examining how tax credits are administered and reported.  This session will explore best practices in the administration and evaluation of tax incentives. We will explore methodologies for predicting and measuring the impact of tax credits before and after award, including challenges like assessing the “but for” and tracking the secondary markets for saleable tax credits.

Marisa Waxman, Philadelphia Department of Revenue, Facilitating
Donna Dube, Rhode Island Department of Revenue
Greg Leroy, Executive Director, Good Jobs First
Josh Goodman, Pew Research Center
Andrew Trueblood, Office of the Deputy Mayor of Washington DC for Planning & Economic Development

3:00 pm – 3:30 pm            Afternoon Break 

3:30 pm – 4:15 pm       

Streamlined Sales Tax

Many states across the Northeast have been engaged in the Streamlined Sales Tax Program.  This session will provide an update of the program and how the Wayfairdecision may affect it.   

Craig Johnson and Pat Reynolds, Streamlined Sales Tax Governing Board

4:15 pm – 5:00 pm        

Identifying Fraud and Enhancing Tax Compliance through Social Network Analysis

Social Network Analysis is an analytic approach to correlate people, entities, and relationships to determine how tightly an individual or business is related to others to identify improper registrations, fraud rings, locate delinquent debtors, and find successor businesses.

Ted London, FICO


Management Breakout Sessions

1:30 pm – 2:15 pm       

Reinventing Your Workplace Culture Without Breaking the Bank

Adam Krupp became Commissioner of Indiana’s Department of Revenue in January 2017. Since that time, the Department has re-branded itself into a customer service entity thriving on the opportunity to serve the state’s taxpayers while breaking stereotypes and common misperceptions about government employees. In doing so, the Department has completely transformed its own workplace culture, featuring a staff that lives by the motto, “If you’re not having fun, you’re doing it wrong.” The cultural shift has paid dividends with taxpayers and stakeholders alike, as the Department is now recognized throughout the state for its collaborative approach, focus on customer service, and willingness to adapt based on feedback received.  

Adam Krupp, Commissioner, Indiana Department of Revenue

 2:15 pm – 3:00 pm         

Social Media

Having a strong social media presence is no longer a plus – it’s a requirement. As revenue agencies, we should be capitalizing on using social media to our advantage to educate and communicate with our customers – the taxpayers. Learning how to easily setup and use social media will help accomplish your agency’s goals.

Emily Landis, Indiana Department of Revenue

 3:00 pm – 3:30 pm            Afternoon Break 

 3:30 pm – 4:15 pm         

Engaging Your Future Leaders

Facing retirements, budget constraints and reduced complements, agencies in the Commonwealth of Pennsylvania are looking to develop and retain talent in order to grow and innovate in the years to come. In this session, the PA Department of Revenue will share their successes in building a culture of employee engagement and in identifying and shaping our future leaders.

Adria Senft, Pennsylvania Department of Revenue, Facilitator  

4:15 pm – 5:00 pm           

Management Roundtable

Learn from your fellow tax administrators as participants engage in a free-flowing conversation on management related topics.

Radee Skipworth, Pennsylvania Department of Revenue


Tuesday, September 18

8:30 am to 12:00 pm General Sessions

8:30 am - 9:15 am           

Regional Economic Forecast

An overview of the economic health of the NESTOA states and a forecast of what’s to come.

Todd Metcalfe, Moody's Inc. 

9:15 am – 10:15 am          

ISAC Update

Many states, the IRS and private sector partners participate in the Identity Theft Tax Refund Fraud Information Sharing and Analysis Center or IDTTRF-ISAC. This session will provide an update on the ISAC and highlight successes realized by the program.

Sharonne Bonardi, Deputy Maryland Comptroller         

10:15 am - 10:45 am        Morning Break

10:45 am – Noon               

Federal Tax Reform – How Have the States Reacted So Far?

The Tax Cuts and Jobs Act not only constituted the single biggest change in federal corporate income tax laws in 30 years but also in state corporate income tax laws. This panel will provide a broad overview of state conformity and non-conformity with federal tax reform provisions during the first nine months since enactment. The panel will discuss the state-specific issues raised by the new international tax provisions, interest deduction limitation and other key personal income tax and corporate income tax provisions. Finally, the panelists will discuss the short-term and long-term state fiscal impacts and how these will influence the direction of state tax policy.

Karl Frieden, Council on State Taxation
Bruce Fort, Multistate Tax Commission
Jeff Friedman, Eversheds Sutherland, LLP


1:30 pm to 5:00 pm Breakout Sections (Audit, Tax Policy/Customer Service, and IT/Modernization) 

Audit Breakout Sessions

1:30 pm – 2:15 pm            

Understanding the New IRS Partnership Rules

The Multistate Tax Commission (MTC), along with several interested parties (ABA SALT, AICPA, COST, IPT, MLPA and TEI) are working on a model to address the reporting of federal audit changes. Specifically, most states will need to make legislative changes to address the new federal partnership audit regime. This session will review the federal changes and discuss the workings of the model that interested parties have been working on with the MTC. This session is especially geared to all who work in the tax policy area, partnership area, or the processing/auditing area dealing with federal adjustments

Fred Nicely and Nikki Dobay, COST 

2:15 pm – 3:00 pm             

Transfer Pricing Models

Discussion of transfer pricing basics, recent developments, and audit and litigation experiences in the state and local tax context.  

Alan Levine and Jessica Brown, District of Columbia, Office of Tax and Revenue

 3:00 pm – 3:30 pm            Afternoon Break 

 3:30 pm – 4:15pm                

How Federal Tax Reform (TCJA) is Changing the State Tax Landscape

We will discuss examples of states’ reactions and communications regarding tax reform, the projected budget, and policy impacts, and how the SALT audit landscape is changing as a result of the complex changes, especially regarding IRC §168K – bonus depreciation, §163(j) interest limitations, §965 deemed repatriation, and 951A – GILTI.

Kevin Milligan, Pennsylvania Department of Revenue
Matthew Melinson Drew VandenBrul, Grant Thornton, LLP

4:15 pm – 5:00 pm

Audit Roundtable

Learn from your fellow tax administrators as participants engage in a free-flowing conversation on audit related topics.

Andrew J. Maschas, Maryland Comptroller's Office, Facilitator

Tax Policy/Customer Services Breakout Sessions 

1:30 pm – 2:15pm              

Getting a Revenue High - Best Practices, Lessons Learned in Taxation of Legal Weed

This session will take a look at Colorado’s experience with legalized marijuana. As the first governmental jurisdiction to allow for the legal sale of recreational marijuana, Colorado did not have a guidebook to draw from; rather it was through extensive stakeholder interactions, the use of common business principles and an openness to accepting this new industry that allowed Colorado’s launch of legal marijuana to proceed in an almost seamless fashion. This session will explore the strategies employed by the State of Colorado to implement the will of its people. There will be a focus on what went well and lessons learned. 

John Vecchiarelli, FAST Enterprises and retired Colorado Department of Revenue 

2:15 pm – 3:00 pm            

LinkedIn - Tax Administration Dialogue via Social Media

“If we’re not engaged, the conversation is going on without us.” Join us for a one-year tax-topical journey on LinkedIn. We will explore the use of this social media platform for wider engagement with tax professionals in other tax agencies and the private sector (CPAs, tax attorneys and technology consultants) through participation in the conversations relevant to state taxes.    

         Kevin Milligan, Pennsylvania Department of Revenue

3:00 pm – 3:30 pm            Afternoon Break 

3:30 pm – 4:15 pm            

Court Case Round-up – Important Cases Affecting State and Local Tax Administration

WhileWayfairwas big, it is not the only court case that will have impacts on state and local tax administration. Review the rest of the year’s big cases.

Alysse McLoughlin, McDermott Will & Emory

4:15 pm – 5:00 pm          

Call Center Management

Learn about different strategies and approaches to ensure efficient and effective call center operations.

Susana Coburn, Rhode Island Department of Revenue
Stephen Moffatt, Massachusetts Department of Revenue
Radee Skipworth, Pennsylvania Department of Revenue


Business Transformation/IT Breakout Sessions

1:30 pm – 2:15pm              

SPONSOR SOLUTION PRESENTATION: Collecting and Remitting Sales Tax at the Point of Sale

The technology exists to change when and how sales tax is remitted to taxing agencies. This presentation will provide an overview of accelerated remittance of sales tax at the point of sale, including pros and cons, challenges, impact on businesses collecting sales tax, and the contribution it would make towards reducing the tax gap. It will also draw parallels with the transformation of returns processing from paper returns to electronic filing.

Joe Milack, FAST Enterprises 

2:15 pm – 3:00 pm            

Certified Service Providers 

While the Internet created a brand-new world for retailers, it also created a brand-new world for how retailers manage their sales tax compliance. Gone are the days of manual sales tax compliance.  Come listen to how retailers automate their sales tax compliance.

Jerry Johnson, FedTax
David Sullivan, Intuit

3:00 pm – 3:30 pm             Afternoon Break

3:30 pm – 4:15pm              

SPONSOR SOLUTION PRESENTATION: The Importance of Change, in a Time of Change

Disruption is inevitable when embarking on any IT transformation project.  With so much focus on system implementation, SDLC, and other factors of an IT Project, focus on change management isn’t always present.  It is important to consider change as a success factor to these projects – It is not just about mapping processes and training; it is about adoption.  Join us for a discussion regarding the importance of organizational change within IT transformation projects.

Jason Woodcock, Revenue Solutions, Inc. 

4:15 pm - 5:00 pm

Is your agency THRIVING or just surviving?  

Is your agency thriving or just surviving? An agency that thrives is grounded in strong leadership. Learn Maryland's innovative approach to leading change. Learn how executive leaders are being transformed through team building, executive coaching, personality profiles and more. Understand how change affects behavior, beliefs and culture - and how you can prepare for culture shifts and lead your team to thrive.

Kitty Kollmeyer, Kitty Kollmeyer Group, LLC


Wednesday, September 19

8:30 am to 12:00 pm General Session

8:30 am - 10:00 am

What Tax Administrators need to know about CryptoCurrency    

CyrptoCurencies such as BitCoin are gaining wider acceptance and usage by people and businesses. Learn from an FBI expert the basics of cryptocurrencies and what we should watch for as state and local tax administrators.  This presentation is not available for publication

Susi Hajeski, FBI

10:30 am – 11:30 am      

Coach Odom was recognized in 2017 for character, leadership, and success in collegiate basketball. Odom, the head basketball coach at theUniversity of Maryland-Baltimore County (UMBC), received the2017 Joe B. Hall National Coach of the Year Award, presented to the top first-year coach in Division I by CollegInsider.com. He will explain his vision of leadership and teach tax administrators the same core lesson he teaches his players: "Your character defines who you are, and you can't be willing to sacrifice your integrity for short term gains."

Ryan Odom, coach of the University of Maryland-Baltimore County men’s basketball team