Nicholas Behuniak is an Administrative Law Judge for the New York State Division of Tax Appeals in Albany. Before attending law school, Judge Behuniak was a C.P.A. with the New York City office of PriceWaterhouseCoopers. After attending law school, Judge Behuniak practiced business, tax and securities law with a law firm and was in-house counsel with what is now Bank of America. Prior to his work with Tax Appeals, Judge Behuniak represented the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. He is a graduate of Ithaca College and Albany Law School.

Jessica DiFiore is an Administrative Law Judge for the New York State Division of Tax Appeals in Albany. Prior to her work with Tax Appeals, Judge DiFiore represented the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. Judge DiFiore began her career as a private practice attorney practicing in NY, NJ, MA, CT, NH and NC, focusing on civil litigation. She is a graduate of Siena College and Villanova University School of Law.

Jeff Janiszewski is the Senior Vice President of Strategic Business Development at Empire State Development. He has nearly 40 years of experience in the field and manages a select team of economic developers throughout the State to secure large scale business attractions and expansions. He also oversees Empire State Development’s Global NY Program. He is a graduate of SUNY Albany.

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.

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.