Herbert M. Friedman, Jr. is the supervising administrative law judge for the New York State Division of Tax Appeals in Albany. Judge Friedman previously served six years as an administrative law judge for the same agency. Prior to his work with Tax Appeals, Judge Friedman spent 17 years representing the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. Judge Friedman began his career with seven years as a private practice attorney in the states of Maine and New Hampshire, focusing on civil litigation and bankruptcy. He is a graduate of Colgate University and Syracuse University College of Law.

Greg Mailman is the Senior Vice President of Tax Incentives at Empire State Development. He oversees the administration of the state’s tax incentive programs. Prior to joining Empire State Development in 2013, he was an associate in a private asset management company where he specialized in back office operations. He earned a B.A. degree in Economics from SUNY Binghamton and an M.B.A. degree from Fordham University.

Robert K. Miller is a graduate of Siena College and president of RK Miller Associates, a business he started in 2004 with the express desire to represent businesses and individuals in sales tax matters. As a former state sales tax auditor forNew York State, Mr. Miller commands an intimate knowledge and understanding of sales and tax law. He puts his 25+ years of professional sales tax and accounting experience to work every day to represent businesses and not-for profits of all sizes in over 30 states. Mr. Miller’s exemplary knowledge and success in aggressively negotiating on behalf of his clients to reduce or eliminate sales tax, interest and penalties and/or obtain refunds through audit representation, reverse audits and sales tax compliance consulting is why CPAs, tax attorneys and corporate internal tax and finance professionals turn to him when facing audit, large assessments or complex sales and use tax issues.

Mr. Reed concentrates his practice on state tax controversies, planning and unclaimed property. A former litigator for the Massachusetts Department of Revenue, he has represented clients in state tax controversy matters in over 30 states and has obtained favorable letter rulings for clients in several different jurisdictions. Mr. Reed regularly advises on the constitutionality of state tax positions, the availability of exemptions and incentives, and how to source revenue streams for state corporate income tax and sales tax purposes. He has handled New York qui tam (whistleblower) lawsuit litigation and received widespread acclaim for arguing and winning the closely-watched IT USA, Inc. case before the New York Tax Appeals Tribunal. Besides state tax, Mr. Reed also devotes a significant part of his practice to unclaimed property. In the federal tax area, he has favorably resolved IRS audits and has successfully represented taxpayers in appeals conferences before the IRS Office of Appeals. Mr. Reed is the author of “The Reed Report,” a State Tax Notes column. He also writes a “Shop Talk” column for the Journal of Multistate Taxation and Incentives. Mr. Reed is the former editor in chief of the State and Local Tax Lawyer and is on the State and Local Tax Executive Committees for both the American Bar Association and the New York City Bar Association.

Rothenberg Tax Law is a boutique law firm with a niche focus in federal and state tax controversy and multistate state and local tax consulting. Mr. Rothenberg is the former Practice Leader for Tax Controversy Services for a top 15 accounting firm. He represents clients before the Internal Revenue Service and various state revenue departments, with special expertise in matters before the New York Department of Taxation and Finance, the New York City Finance Department, and the New Jersey Division of Taxation. Among other areas, he specializes in residency taxation, sales and use taxation, responsible person assessment defense, remote worker taxation, and multistate nexus analyses, as well as tax audits and appeals for businesses and business owners. Mr. Rothenberg is a frequent lecturer and author on numerous tax topics, and he genuinely enjoys his work assisting clients from high-net-worth individuals to smaller mom/pop operations with their tax entanglements.