Carolynn specializes in state and local tax matters in the fifty states and the District of Columbia, particularly in the area of sales and use taxation, has significant experience in sales and use tax audit defense, and unparalleled expertise in the sales and use tax issues associated with high tech transactions. Carolynn is the founding member of Industry Sales Tax Solutions, which offers a subscription database containing the sales and use tax rules surrounding software related transactions.

Representative Experience

Carolynn’s recent representative experience includes:

• Representing a client comprised of over 100 subsidiaries in the high tech industry in handling both day to day sales and use tax issues at the subsidiary level, including an evaluation of the taxability of emerging technology models and assistance in sales and use tax audit defense in a variety of states, including Pennsylvania, New Jersey, New York, Texas and Washington.
• Representing a client in negotiating settlement agreements in over fifty jurisdictions where the client was improperly filing consolidated sales and use tax returns.
• Representing a client on negotiating voluntary disclosure agreements where the client had unknowingly collected sales tax in over thirty jurisdictions, including local jurisdictions.
• Representing a client in managing both its Pennsylvania and Massachusetts sales and use tax audits resulting in a significant reduction in tax, interest and penalty.
• Representing a client in appealing numerous City audits within Colorado, resulting in settlement agreements in each jurisdiction.

Professional & Community Involvement

Pennsylvania Certified Public Accountant
Member, District of Columbia Bar Association
Member, Pennsylvania Bar Association
Member, American Bar Association
Member, American Institute of Certified Public Accountants
Member, Institute for Professionals in Taxation
Member, Pennsylvania Institute of Certified Public Accountants.
Member of the Advisory Committee to Widener University’s Department of Taxation and Accounting
Member, Business Advisory Counsel to the SST Governing Board
Distinguished Alumnus, Widener University

Publications & Speaking Engagements

Carolynn is a frequent speaker on multi-state sales and use tax matters for clients, businesses, and a number of professional organizations, including the American Bar Association, the Council on State Taxation, the Institute for Professionals in Taxation, New York University, the Pennsylvania Institute of Certified Public Accountants, and the Tax Executives Institute. Carolynn has also authored a chapter of IPT’s book on Sales and Use Taxation, 1st Edition; has authored numerous articles for LexisNexis; and has been published in State Tax Notes, the Pennsylvania CPA Journal, and the NACCB.

Amy specializes in state and local tax matters in the fifty states and the District of Columbia, particularly in the area of sales and use taxes and has significant experience in sales and use tax audit defense.

Representative Experience

Amy’s recent representative experience includes:

• Representing a large, international client with activities in each of the 50 states on various day to day sales and use tax issues, including the negotiation of over 100 state and local voluntary disclosure agreements and assistance in sales and use tax audit defense in a variety of states, including Pennsylvania, New Jersey, New York, Texas, Florida, Illinois, and Washington, which have resulted in a significant reduction in tax, interest and penalty.
• Representing a small-scale client in the redesigning of their entire sales and use tax processes, which included the subsequent filing of several voluntary disclosure agreements, as well as refund claims, in states such as New York, New Jersey and California.
• Representing a client in the creation of sales and use tax matrices on a multi-state basis outlining the taxability of the client’s products and services based through detailed research, to ensure proper state tax compliance.

Professional & Community Involvement

Member, Pennsylvania Bar Association
Member, New Jersey Bar Association
Member, American Bar Association
Member, Institute for Professionals in Taxation

Iris has significant expertise with regard to sales and use tax audit defense, reverse audits, nexus studies, taxability matrices, planning, due diligence reviews, and multi-state voluntary disclosures.

Representative Experience

• Assisted a worldwide manufacturer of consumer goods to determine whether the company had established nexus for sales and use tax purposes in several taxing jurisdictions. Due to a deep understanding of the client’s business activities and changes in its organizational structure from acquisitions and mergers, she was able to effectively analyze whether the company’s complex business activities created a taxable presence in a particular state.
• Represented a highly diversified global manufacturing company in successfully negotiating multistate voluntary disclosure agreements where several of the company’s subsidiaries had collected but failed to remit sales taxes to the taxing jurisdiction.
• Represented a client in managing its New Jersey sales and use tax audit which resulted in a significant reduction in tax, interest and penalty. A detailed review of the sampling methodology and extrapolation of sample results identified errors in the audit process which led to a significant reduction in the assessment.
• Assisted a Fortune 100 company conduct a multistate reverse sales and use tax audit which led to the filing of significant sales and use tax refund claims in over 25 states.

Professional & Community Involvement

Professional and Community Involvement
Member, Hawaii State Bar Association
Member, American Bar Association
Member, Institute for Professionals in Taxation