Faculty | Graduate Tax Online

Joy Sabino Mullane - Faculty Director of the Graduate Tax Program, Professor of Law

Joy Sabino Mullane

Faculty Director of the Graduate Tax Program, Professor of Law

Biography

Professor Mullane joined the Villanova faulty in 2006. Professor Mullane received her B.A., J.D. with honors, and LL.M. in Taxation from the University of Florida. While at the University of Florida, she served as a senior research editor on the Florida Law Review and published a casenote, “Employer Liability for Hostile Environment Sexual Harassment Created by Supervisors Under Title VII: Towards a Clearer Standard?,” 51 Florida Law Review 559 (1999). She also was invited to join the Order of the Coif. After law school, she was a corporate finance associate at Paul, Hastings, Janofsky & Walker in Atlanta, then clerked for the Honorable Susan Black on the United States Court of Appeals for the Eleventh Circuit, and later worked as an associate specializing in employee benefits and financial products tax at Davis & Harman in Washington, D.C. In 2005, she joined the University of Florida Levin College of Law faculty as a Visiting Assistant Professor, teaching Corporate Tax, Federal Income Taxation, and Federal Tax Research. At Villanova, Professor Mullane teaches Introduction to Federal Taxation, Wealth Tax, a seminar on Retirement Policy and courses in the Graduate Tax Program.

Education

University of Florida Levin College of Law, LLM University of Florida Levin College of Law, JD University of Florida, BA

Courses and Seminars

Federal Wealth Transfer Taxation Introduction to Federal Taxation Retirement Policy Wealth Tax Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Shelley Rhoades - Associate Professor, Accountancy & Information Systems

Shelley Rhoades

Associate Professor, Accountancy & Information Systems

Biography

Dr. Shelley Rhoades-Catanach is a member of the accounting faculty of Villanova University School of Business, where she teaches a variety of tax and accounting courses in Villanova's undergraduate, MBA, Master of Accounting and Professional Consultancy, and Graduate Tax programs. Prior to joining Villanova, she taught at Washington University in St. Louis. She has also served as a visiting faculty member at Darden Graduate School at the University of Virginia and at INSEAD in Fontainebleau, France. Shelley obtained her undergraduate degree in accounting from the University of Nebraska and received her Ph.D. in accounting from the University of Texas at Austin. Shelley's research applies game-theoretic modeling techniques to examine the impact of taxes on strategic decision making in such areas as tax reporting and auditing, changes in tax policy, taxpayer rights legislation, and the impact of state taxation on firm location and investment decisions. She has published articles in journals such as The Accounting Review, Research in Accounting Studies, Journal of the American Taxation Association, Issues in Accounting Education, and Journal of Accounting Education. She is also a co-author of two textbooks: Principles of Taxation for Business and Investment Planning and Advanced Strategies in Taxation. Prior to entering academia, Shelley spent seven years at Arthur Andersen as a tax professional. She is a CPA and a member of the American Institute of CPAs, the American Accounting Association, and the American Taxation Association. She is past president of the American Taxation Association, the tax section of the American Accounting Association, and a recipient of the ATA's Ray Sommerfeld Outstanding Tax Educator award.

Education

B.S. Accounting, University of Nebraska Ph.D Accounting, University of Texas at Austin Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

J. Richard Harvey - Distinguished Professor Of Practice

J. Richard Harvey

Distinguished Professor Of Practice

Biography

Since August 1, 2010, Dick Harvey has been the Distinguished Professor of Practice at the Villanova University School of Law School and Graduate Tax Program. He also has over 35 years of multifaceted tax experience including: (i) Senior Government Official in the US Treasury Department and Internal Revenue Service during the Reagan, Bush II, and Obama administrations; (ii) Tax Partner and Leader of PricewaterhouseCoopers’ US Banking and Capital Markets Tax Practice (retired); and (iii) professor at both Bucknell University and The College of New Jersey. Immediately prior to joining the Villanova faculty, Professor Harvey was the Senior Advisor to the IRS Commissioner advising on tax administration and policy issues. He was a liaison with the US Treasury Department Office of Tax Policy, Congressional staff, and the Department of Justice, and also coordinated efforts among various IRS groups including the Chief Counsel’s Office and LB&I (formerly LMSB). He was significantly involved in a wide range of issues including highly publicized IRS efforts to (i) address off-shore tax evasion, and (ii) increase transparency by business taxpayers. In his role at PricewaterhouseCoopers, Professor Harvey provided CEOs, CFOs, and Tax Directors of the largest multi-national financial institutions with guidance and counsel regarding the leading tax and accounting issues. He is a nationally recognized expert in the financial accounting for income taxes (e.g., FAS 109, FIN 48, and IFRS). In addition, Professor Harvey provided extensive tax consulting advice to companies around the world on various technical tax issues. From 1986 to 1988 Professor Harvey was the Senior Accountant in the U.S. Treasury Department, Office of Tax Policy, and participated extensively in the negotiation and implementation of the 1986 Tax Reform Act. Professor Harvey is a frequent speaker, including major speeches to the Canadian Tax Foundation, Multistate Tax Commission, American Bar Association, Tax Executive Institute, Wall Street Tax Association, and Institute for International Bankers. He has also testified before Congress on the international tax planning done by Apple, Inc. and other multinational companies.

Practice Experience

Senior Advisor to the Commissioner of the IRS Tax Partner and Leader of PwC's Banking and Capital Markets Tax Practice Senior Accountant US Treasury Department Office of Tax Policy Joined the faculty in 2010 Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Leslie Book - Professor of Law

Leslie Book

Professor of Law

Biography

Professor Book joined the Villanova Law School the Fall of 2000, where he is a Professor of Law. Professor Book received his B.A. from Franklin & Marshall College (magna cum laude), his J.D. from Stanford University School of Law, and his LL.M (Taxation) from New York University School of Law. At Stanford Law School, he was a founding editor of the Stanford Law & Policy Review, and at New York University School of Law he was a student-editor at the Tax Law Review. Prior to coming to Villanova, he was an associate at Davis Polk & Wardwell and at Baker & McKenzie in New York and London, and he was an Assistant Clinical Professor at Quinnipiac University School of Law in Hamden, CT. He is a national authority on tax procedure and issues affecting the low income taxpayer community. Book has written extensively on the relationship of IRS agency actions and broader principles of administrative law, on the intersection of tax and poverty law, and on tax compliance. Recent articles have appeared in the Stanford Law & Policy Review, Indiana University, University of Wisconsin, and American University Law Reviews, and in annual reports submitted to Congress by the National Taxpayer Advocate. He is also updating and revising the treatise, IRS Practice and Procedure, originally authored by his former colleague, the late Michael Saltzman. Book, a frequent speaker and panelist at bar associations and public interest organizations, has testified before Congress and the Treasury Department on the fair administration of our nation’s tax laws. He is the 2007 ABA Tax Section Spragens Pro Bono Award winner for his outstanding and sustained commitment to pro bono services with respect to federal tax law, and is a fellow of the American College of Tax Counsel.

Practice Experience

Associate Attorney, Tax Controversy Group, Baker & McKenzie, New York, NY.
Associate Attorney, Tax Department, Davis Polk & Wardwell, New York, NY and London, UK.
Joined the faculty in 2000.

Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Dean Walters - Adjunct Professor

Dean Walters

Adjunct Professor

Biography

Professor Walters joined the Villanova Law School in the Spring of 2017, after serving for six years as an adjunct professor at the at the Villanova University School of Business teaching Corporate Regulation and Responsibility in the Marketing and Business Law Department. Professor Walters received his B.A. from Villanova University, his M.B.A. from Saint Joseph’s University, and his J.D. from the Widener University School of Law. He previously held the position of General Counsel and Chief Compliance Officer for the Philadelphia Trust Company and prior to that served as a Senior Trust and Fiduciary Specialist for Wachovia Bank, N.A, and later with Wells Fargo Bank, N.A. He has many years of experience in private practice where he drafted estate planning documents for high net worth clients and litigated matters in Orphans’ Court in Philadelphia and the surrounding counties. In 2011 he was among a select group of candidates considered for appointment to the bench on the Court of Common Pleas in Chester County when the Honorable Paula Francisco Ott was elected serve on the Superior Court of Pennsylvania. He is admitted to practice before the United States Supreme Court, The Supreme Court of Pennsylvania, The United States Tax Court, The District Court for the Eastern District of Pennsylvania and the District Court for the Middle District of Pennsylvania. He is a member of the Philadelphia Bar Association, The Chester County Bar Association, The Philadelphia Estate Planning Counsel, The American Bar Association, the Association of Corporate Counsel and is a past president of the Chester County Estate Planning Council.

Education

B.A. Villanova University M.B.A. Saint Joseph’s University J.D. Widener University School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Andrew Vandenbrul - Adjunct Professor

Andrew Vandenbrul

Adjunct Professor

Biography

Drew is a Tax Partner in KPMG’s Philadelphia office and has 25 years of experience in State & Local Tax. From 2010-2014, he was Director of State Income & Franchise Tax Planning at Exelon Corporation. Prior to Exelon Corporation, Drew was a Tax Managing Director at KPMG assisting multistate and multinational clients with state and local income and franchise tax planning, compliance, tax controversies and state and local tax policy. Drew’s experience in state and local taxation includes in-depth involvement in several industries, including power & utilities, communications, manufacturing, private equity, real estate investment funds and REITs. While working in the power & utilities industry, Drew was involved in complex matters of utility taxation, restructuring and tax accounting for regulated electric and gas utilities, retail energy suppliers as well as renewable and fossil electric generation. Drew actively participated in utility industry groups and conferences to further develop and share this knowledge. Drew regularly consults on Pennsylvania and multistate real estate matters for REITs, real estate funds and other real estate investors. His focus is on state and local taxation of pass-through entities and realty transfer tax structuring and planning.

Education

B.S. Accounting and Finance, Lehigh University M.A. Taxation, Villanova University Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Christopher Woehrle - Adjunct Professor

Christopher Woehrle

Adjunct Professor

Biography

A member of the Pennsylvania Bar, Chris is Assistant Professor of Taxation and the holder of The Guardian/Deppe Chair in Pensions and Retirement Planning at The American College, Bryn Mawr, PA. His primary teaching responsibilities include Irwin Graduate School 817 Personal Tax Planning, 814 Qualified Retirement Plans and 842 Executive Compensation. Chris also teaches the online editions of GS 839 Planning for Philanthropic Impact, GS 849 Charitable Giving Applications and Planning, and GS 859 Gift Planning in a Nonprofit Context. Prior to his arrival at The American College, Chris enjoyed a seventeen career as a senior development professional and executive. During his tenure as Senior Associate Vice President and Acting Senior Vice President of Institutional Advancement, Drexel University was a five time achiever of Philanthropy 400 status awarded to the most productive development programs in the United States. As Vice President of Development for The Kimmel Center for the Performing Arts, Chris led the completion of its highly successful endowment campaign creating one of the largest endowed funds for a performing arts organization. Chris also served as Director of Planned Giving for the Princeton HealthCare System Foundation during its Design for Healing campaign, one of the largest ever for a community hospital system.

Education

A.B. 1979 Cornell University J.D. 1982 Villanova University School of Law LL.M 1985 Villanova University School of Law

Courses and Seminars

Charitable Gift Planning Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Michael E. Steinsaltz - Adjunct Professor

Michael E. Steinsaltz

Adjunct Professor

Biography

Michael E. Steinsaltz is the Managing Partner of Deloitte’s Philadelphia International Tax Group and the national leader of our International Tax Accounting for Income Taxes practice. He brings over seventeen years of experience in corporate taxation and over eleven years of experience in international taxation. He serves large multinational companies in numerous industry sectors such as specialty chemicals, pharmaceuticals, consumer business, manufacturing, and paper. Michael is one of the Firm’s leading practitioners in the area of international tax provision process and technology, and FAS 109 technical matters. He is also a leading strategist in international tax structuring and is a member of the Firm’s International Tax Think Tank. Michael's areas of expertise include global tax minimization, foreign tax credit management, repatriation strategies, international tax compliance, and FAS 109 accounting for income taxes. He has advised clients on tax efficient global supply chain structures, including low tax manufacturing strategies, and other global effective tax rate minimization strategies. He has commented to the IRS on proposed regulations in the area of taxation of foreign branches. Michael has spoken before such organizations as Center for Business Intelligence, Tax Executives Institute, Executive Enterprises and the International Fiscal Association, and has spoken at various Deloitte’s International Tax client events. Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Marissa Tribuiani - Adjunct Professor

Marissa Tribuiani

Adjunct Professor

Biography

Marissa M. Tribuiani is a member of the Private Client Practice at Dechert LLP. Marissa focuses her practice on private client matters, including estate planning, estate and trust administration, income, estate and gift tax planning, planning for retirement assets, and charitable giving. She is a member of the Pennsylvania Bar and New Jersey Bar, and is also a Certified Public Accountant licensed in Pennsylvania. Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Richard Smolen - Adjunct Professor

Richard Smolen

Adjunct Professor

Biography

Richard A. Smolen is an attorney and manages a family office for Tekloc Enterprises LLC in Newtown Square, Pennsylvania, where he focuses on tax planning, charitable planning, estate planning, and employee benefit issues. He also performs employee benefits, charitable giving, and tax planning consulting services for Teasmo Consulting LLC. He has represented businesses and individuals in matters such as correcting retirement plan administration errors under IRS and DOL correction programs, preparing 401(k) and 403(b) plan documents; counseling clients on ERISA requirements, preparing and reviewing Forms 5500 and 5300; counseling clients on employee benefits issues in mergers and acquisitions and in bankruptcy; and representing plan fiduciaries in DOL investigations. He has advised individuals on the use of complex estate tax and charitable planning techniques, such as grantor retained annuity trusts, qualified personal residence trusts, intentionally defective grantor trusts, family limited partnerships, charitable remainder unitrusts, charitable lead annuity trusts, charitable gift annuities and donor advised funds. He has formed, managed, and recommended governance structures for non-profit organizations, and has regularly filed applications for tax exemption with the IRS. He regularly prepares and reviews federal, state, and local tax filings on behalf of individuals, businesses, trusts, estates, and charities. He is an adjunct professor of law at Temple University James E. Beasley School of Law and at Villanova University Charles Widger School of Law. Mr. Smolen works with the Philadelphia Volunteer Lawyers for the Arts to provide governance and strategic planning services for representing local arts organizations. He is a member of the Philadelphia Bar Association, Young Lawyers Division Tax-Exempt Group, and the Young Lawyers Division Employee Benefits and Executive Compensation Group. Mr. Smolen received his B.A. from the University of Pennsylvania, his J.D. degree from Temple University James E. Beasley School of Law, his M.B.A. degree from Temple University Fox School of Business and Management, and his LL.M. degree (Taxation), with distinction, from James E. Beasley School of Law. He is admitted to practice law in Pennsylvania and New Jersey.

Education

B.A. University of Pennsylvania J.D. Temple University James E. Beasley School of Law M.B.A. Temple University Fox School of Business and Management LL.M. in Taxation Temple University James E. Beasley School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

James Saxenian - Adjunct Professor

James Saxenian

Adjunct Professor

Biography

Jim is a senior manager in KPMG’s Mergers & Acquisitions Tax practice. Jim joined KPMG in 2014 and is based in KPMG’s Tysons Corner, VA office. Jim has over 20 years of experience representing private and publicly-owned companies in many areas of federal taxation relating to their business transactions and ongoing operations. He has particular expertise in structuring and advising clients on a wide variety of corporate restructuring transactions, such as tax-free mergers and reorganizations, spin-offs, taxable stock and asset acquisitions and dispositions, like-kind exchanges, joint ventures and intercompany restructuring transactions. Prior to joining KPMG, Jim was a tax associate at Jones Day, and was a tax partner at Dow Lohnes PLLC.

Education

State University of New York at Albany, B.S. in Accounting, summa cum laude George Washington University, J.D., with honors Georgetown University Law Center, LL.M. in Taxation, with distinction, Valedictorian Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Joseph E. Ronan - Adjunct Professor

Joseph E. Ronan

Adjunct Professor

Biography

Joseph Ronan is a partner at Morgan, Lewis & Bockius, LLP. Joseph concentrates his practice on public and private company employee benefits and executive compensation issues, as well as tax matters related to mergers and acquisitions, joint ventures, and other corporate transactions. A former in-house attorney in a major international telecommunications company, Joseph focuses on qualified and nonqualified compensation and retirement plans, executive and equity compensation, and benefits finance matters. His clients range from Fortune 100 companies to emerging growth and technology companies. Prior to joining Morgan Lewis, Joseph held a senior position in the law department of a Fortune 50 company. As a result, he has experience with benefits and corporate tax issues associated with M&A, dispositions, and joint ventures as well as tax audit and controversy matters, including state and local tax issues. Joseph has held leadership positions with Haverford College, Friends Select School, Philabundance, Philadelphia Volunteer Lawyers for the Arts, and the Tax Sections of the American Bar Association and the Philadelphia Bar Association.

Education

B.A. 1976 Haverford College J.D. 1979 LL.M. 1983 New York University Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Ralph Pike - Adjunct Professor

Ralph Pike

Adjunct Professor

Biography

Ralph Pike, with over 19 years of experience in serving clients, practices in the firm’s Private Client Services area with a concentration on individual income, estate and gift taxation. His responsibilities include providing comprehensive tax planning solutions to high net worth clients and family office clients, on tax issues relating to: Individual income tax Partnerships S corporations Limited liability companies Estate, gift and generation-skipping transfer taxes Fiduciary income tax Before joining Andersen Tax, Ralph was with Arthur Andersen and KPMG, where in addition to his client responsibilities in Chicago, he also served in several firmwide roles including a two-year tour of service in the firm’s Washington National Tax Office. Ralph has served on the Estates, Gifts and Trusts Committee of the Illinois CPA Society.

Education

Northern Illinois University, BS (Accounting) University of Illinois Law School, JD

Affiliations

Illinois CPA Society

National Business Aviation Association

Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Christopher Metzger - Adjunct Professor

Christopher Metzger

Adjunct Professor

Biography

Christopher Metzger is a Manager in KPMG’s Tyson’s Corner Mergers & Acquisitions practice. He has worked with a broad range of U.S. domestic, multi-national, and foreign-owned clients. His current and past clients operate in the manufacturing, telecommunications, software, information services, defense and private equity industries. As a member of the M&A practice, Christopher consults on tax issues pertaining to mergers and acquisitions, corporate restructurings, bankruptcies, tax-free reorganizations, divestitures, corporate formations, and distributions. Christopher has experience in drafting opinions, IRS ruling requests, and memoranda on federal income tax issues, and conducting tax due diligence on target entities. He has also advised numerous clients on planning for net operating loss utilization and addressing other tax issues in connection with troubled businesses.

Education

B.S. in Molecular Genetics, University of Rochester J.D. Villanova University School of Law LL.M. Villanova University School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Debbie Martino - Adjunct Professor

Debbie Martino

Adjunct Professor

Biography

Debbie Martino is currently Assistant Vice President, Corporate Tax Planning & Advisory for Lincoln Financial Group. Debbie is responsible for evaluating and implementing tax planning strategies across the federal, state, and local tax areas for both direct and indirect taxes. Her responsibilities also include providing transaction support and assisting with and implementing M&A transactions. Debbie has over 23 years of experience working in the tax field. She worked 15 years in Public Accounting for two of the largest accounting firms serving multi-national clients and Fortune 500 companies. During her work experience both in Public Accounting and as Tax Director for a privately held company, Debbie oversaw and coordinated services including tax accounting and financial reporting, tax compliance and reporting, tax planning and tax controversy both domestically and globally. Debbie is certified public accountant and a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants. Debbie received a Bachelor degree with honors from Drexel University and a Master of Science in Taxation from Villanova University. Debbie has taught Corporation Tax at Drexel University in the Masters of Accounting Program since 2013. She has coordinated, wrote and taught tax technical training sessions both in Public Accounting and Private Industry. Debbie also serves on the Board for the Philadelphia Tax Conference. Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Greg Martinelli - Adjunct Professor

Greg Martinelli

Adjunct Professor

Biography

Mr. Martinelli is the founder of the Law Offices of Gregory S. Martinelli, a boutique tax controversy law firm with offices in Malvern Pennsylvania and Philadelphia, Pennsylvania. Mr. Martinelli routinely represents businesses and individuals before the Internal Revenue Service in examinations, penalty disputes, collection matters, and administrative appeals. In addition, Mr. Martinelli frequently counsels tax practitioners on federal tax procedure matters. Before opening his law firm, Mr. Martinelli was a senior director in BDO USA, LLP's national tax controversy group. As a member of BDO USA, LLP's national tax practice, Greg served as an internal resource to the firm's U.S. tax practice, which is composed of approximately 50 offices located throughout the United States. In that regard, Greg fielded practice and procedure questions covering a variety of substantive tax law areas, including international tax, corporate tax, partnership tax, employment tax, and individual tax. Prior to joining BDO USA LLP, Mr. Martinelli was a member of Ernst & Young, LLP's national tax controversy practice in Washington, D.C. During his time with Ernst & Young, LLP, Greg worked on several significant projects, which included designing and implementing a reportable transaction disclosure program for a Wall Street financial institution as well as handling a significant pre-filing agreement for a large multi-national corporation. Mr. Martinelli frequently lectures on federal tax procedure topics and professional responsibility topics. He is a member of the Pennsylvania bar and the New Jersey bar. Mr. Martinelli is admitted to practice before the United States Tax Court, the United States Court of Appeals for the Third Circuit, the United States District Court for the District of New Jersey, and the United States District Court for the Eastern District of Pennsylvania.

Education

B.A. (Philosophy) 1988, University of Notre Dame J.D. 1991, Widener University School of Law M.S.E.L. 1996, Vermont Law School LL.M. (Taxation) 2003, Villanova University Charles Widger School of Law

Jonathan H. Lander - Adjunct Professor

Jonathan H. Lander

Adjunct Professor

Biography

Jonathan Lander is a Partner at the law firm Blank Rome, LLP. He has more than 25 years of experience in all matters related to estate and trust planning, including insurance, business succession, and tax matters. Mr. Lander has advised clients in complex planning issues, including Gift, Estate and Generation-Skipping Transfer Taxes. Prior to rejoining Blank Rome, Mr. Lander served as leader of the PNC Wealth Management National Practice Group: Planning for the Business Owner. Mr. Lander is a member of the American Bar Association, previously serving as Chair of the Real Property and Probate and Trust Law Section’s Fiduciary Income Tax Committee. He is also a member of the Philadelphia Bar Association, previously serving as a member of the Probate Section’s Executive Committee. Additional memberships include the Bucks County Bar Association, New York State Bar Association, and the Philadelphia Estate Planning Council.

Education

B.A. Drew University, magna cum laude J.D. Albany Law School of Union University, cum laude LL.M. New York University School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Richard S. Hyman - Adjunct Professor

Richard S. Hyman

Adjunct Professor

Biography

Mr. Hyman is the leader of Deloitte’s Philadelphia International Tax practice and has nearly twenty years of experience with the Firm in serving multinational companies across diverse industries and sectors. During this time, Richard has advised clients on international mergers, acquisitions and divestitures, tax efficient supply chain and financing structures and other global tax and treasury enhancement strategies in Asia, Europe and the Americas while closely collaborating with his clients’ cross-functional leadership. Mr. Hyman's areas of expertise include global tax minimization, foreign tax credit management, repatriation strategies, international tax attribute studies and accounting for income taxes. He is the national leader of Deloitte Tax’s International Tax ASC 740 group and has worked with some of the Firm’s largest clients in the resolution of complex tax accounting issues. Mr. Hyman is a CPA in Pennsylvania and frequent speaker on various international tax topics.

Education

B.S. 1992 University of Delaware M.S.T. 2001 Villanova University Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Joel E. Horowitz - Adjunct Professor

Joel E. Horowitz

Adjunct Professor

Biography

Joel Horowitz is a Partner at McCarter & English. Mr. Horowitz has practiced in the area of employee benefits and executive compensation for over 30 years. He counsels employers and executives on employment, retention and severance agreements, equity-based compensation and incentive pay. He has extensive experience in the design and operation of compensation and benefit arrangements, including the operation of tax qualified plans, deferred compensation arrangements, and non-cash benefits. Mr. Horowitz has an active practice in the area of employee stock ownership plans, and has been involved in virtually every aspect of ESOP transactions for public and private companies. He has acted as trustee’s counsel, lender’s counsel and special corporate counsel in those transactions, which have ranged in size up to $800 million. Mr. Horowitz is a frequent speaker in the area of employee compensation and benefits, particularly on the topics of executive retention and compensation, incentive and equity plans, health plan design and workplace benefits. He has represented clients before the IRS, Department of Labor, and Pension Benefit Guaranty Corporation, and secured the first IRS approval of health plan debit cards. He has been an Adjunct Professor in the Graduate Tax Program at the Villanova University School of Law for over 25 years.

Education

B.A. 1975 George Washington University J.D. 1978 New England School of Law LL.M. 1982 Georgetown University Law Center

Courses and Seminars

Qualified Pensions and Profit Sharing Plans, Employee Benefits, Aspects of Business Transactions, Employee Benefits Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

David Hillegass - Adjunct Professor

David Hillegass

Adjunct Professor

Biography

David Hillegass is a Manager in the State and Local Tax Group at Global Tax Management. He specializes in indirect taxes from both a technical and a technological perspective. Since joining GTM in June 2016, David’s primary responsibilities have included supporting clients’ indirect tax compliance function, assisting with technical consultation on matters of indirect tax law, and providing implementation and remediation services for clients’ indirect tax technology. In addition, David provides support for clients’ fixed asset software modules. Prior to joining GTM, David began his career with PricewaterhouseCoopers LLP. He spent a total of 8 years in various functions within the organization. David serviced clients in aspects covering multiple areas of taxation, including: state and local sales and use taxes, state and local income taxes, payroll taxes, and trust taxes. David spent the latter portion of his previous experience assisting in the implementation and issue remediation of clients’ indirect tax technology in addition to providing indirect tax consulting. David’s goal is to provide high quality client service while identifying opportunities for efficiencies and tax savings.

Education

B.S. in Business Administration with Accounting concentration, University of Notre Dame M.S. in Taxation, Villanova University Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Joseph Hargrove - Adjunct Professor

Joseph Hargrove

Adjunct Professor

Biography

Joe Hargrove is a Principal in KPMG’s Tax Practice. Joe is the National Financial Services Industry Tax Leader and Business Unit Partner in Charge of the NY Metro Financial Services Tax Practice of KPMG. Joe has 30 years of experience focusing on the taxation of financial institutions generally and on international tax issues. Prior to rejoining KPMG, Joe was Managing Director, Deputy Chief Tax Officer and Director of Tax Planning at Citigroup. Joe has experience with a wide range of tax issues, including: U.S. and International Mergers, Acquisitions and Divestitures Restructuring domestic and international businesses Analyzing income, withholding and indirect tax implications of cross border business transactions Foreign tax credit planning U.S., state and local, and foreign tax audits Tax accounting for publicly issued financial statements, including transactional analysis and tax accounting processes. Transfer pricing issues in the U.S. and outside the U.S.

Education, Licenses & Certifications

Columbia University, MBA New York University School of Law, L.L.M. Villanova University School of Law, J.D. St. John’s University, College of Business Administration, B.S. Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Todd Forney - Adjunct Professor

Todd Forney

Adjunct Professor

Biography

Todd Forney is a Partner in the Philadelphia office of PwC and has served in many roles for the Firm. Currently, he serves as the State and Local Tax Services site leader in the Philadelphia office. In this capacity, Todd is responsible for the delivery of all state and local tax services to Philadelphia area clients. Todd has over 30 years of experience in all aspects of multistate tax planning and consulting, with specialization in indirect taxation. His focus is on evaluating businesses’ indirect tax functions, and improving their systems and processes. Todd has extensive experience with the leasing industry, including consumer automobile leasing, fleet leasing and equipment leasing. In this regard, he worked with businesses to implement indirect tax and exemption certificate systems, integrate process assessments and improvements, and provide state audit representation. Prior to joining PwC, Todd was with the Pennsylvania Department of Revenue, Office of Chief Counsel, where he focused on various tax litigation and policy matters. Todd obtained a JD degree from The Dickinson School of Law and a BS degree from Syracuse University. He is a member of the Pennsylvania Bar Association, American Bar Association, Pennsylvania Institute of Certified Public Accountants and American Institute of Certified Public Accountants. He also holds a Six Sigma Black Belt certification. Todd has presented numerous papers and speeches on multistate tax issues before the Tax Executives Institute, Institute of Professionals in Taxation, Council on State Taxation, Federation of Tax Administrators, Multistate Tax Commission, Tax Section of the American Bar Association, American Society of Association Executives and various state bar and CPA groups. He also has authored several articles for the Journal of S Corporation Taxation and The Research Institute of America. Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Jon G. Finkelstein - Adjunct Professor

Jon G. Finkelstein

Adjunct Professor

Biography

Jon G. Finkelstein is a Principal in the Passthroughs group of KPMG’s Washington National Tax practice. Jon’s practice is primarily focused on providing tax planning advice to partnerships, limited liability companies and other passthrough entities. Jon has particular expertise in structuring complex joint ventures, restructurings, acquisitions, and dispositions involving operating businesses and real estate assets. Jon is a former Chair of the Real Estate Committee of the American Bar Association (Tax Section) and is the current Vice Chair of the Passthroughs and Real Estate Committee of the District of Columbia Bar Association (Tax Section). He is also a member of the Real Estate Roundtable’s Tax Policy Advisory Committee. He frequently publishes articles in leading tax publications and speaks at professional conferences across the country. Prior to joining KPMG, Jon was a partner at McDermott Will & Emery LLP, an international law firm.

Education

B.A. Columbia University J.D. University of Minnesota Law School Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

James C. Fee - Adjunct Professor

James C. Fee

Adjunct Professor

Biography

James C. Fee, Jr. is the Senior Level Counsel for the Global High Wealth Industry in the Large Business and International Division (LB&I) of the IRS. He is the legal and technical advisor to the Industry Director and her staff of managers and revenue agents who focus compliance efforts on high wealth individuals and their controlled enterprises. Jim is also responsible for providing legal support to LB&I’s national Financial Products program. Previously, he was the Deputy Area Counsel for the Heavy Manufacturing and Transportation Industry serving as the primary assistant to the Area Counsel. He has had program oversight for two national tax shelter projects which involved providing strategic advice on global settlement initiatives, case development, and litigation. Jim served a ten month detail as the Acting Deputy Division Counsel (Operations) of LMSB in Washington, D.C., a three month detail as a Special Counsel on the Acting Chief Counsel’s staff, and a one month acting detail as Area Counsel for the Natural Resources and Construction Industry. After graduating from LaSalle University, Jim worked for a regional CPA firm in Philadelphia. He joined the Internal Revenue Service as a revenue agent and later became an appeals officer while earning his law degree in the evening. He received his degrees of Juris Doctor and Masters of Laws in Taxation (LL.M.) from the Temple University School of Law. During a break in service from the Office of Chief Counsel, Jim was associated with a law firm in New Jersey where he concentrated in the areas of tax planning, estate planning, IRS dispute resolution, and tax litigation. He is an adjunct faculty member in the Villanova University Law School's Graduate Tax Program and the Villanova University School of Business. Jim is a member of the bars of New Jersey and Pennsylvania. He is also a Certified Public Accountant (Pennsylvania license presently inactive).

Education

B.S. 1978 LaSalle University J.D. 1986 Temple University School of Law LL.M. 1990 Temple University School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Thomas J. Donnelly - Adjunct Professor

Thomas J. Donnelly

Adjunct Professor

Biography

Thomas J. Donnelly serves as Vice President of State & Local Tax for Comcast Corporation. In this role, he is responsible for state tax planning, policy, compliance, credits, incentives, financial reporting, audits, litigation, legislation and the state and local tax aspects of mergers and acquisitions. Tom has lead Comcast’s State and Local Tax practice since joining the Company in 1994. Prior to joining Comcast, Tom practiced tax and commercial law with the Philadelphia office of Pepper, Hamilton & Scheetz and previously worked in the Philadelphia office of Coopers & Lybrand. Tom holds a CPA & B.S. in accounting from Villanova University. Additionally, he received M.T. and J.D. degrees from the Villanova University School of Law and is a member of the Order of the Coif, a national legal honor society for law school graduates. Tom has lectured on various tax topics at numerous seminars, and as a guest lecturer at Villanova University’s Graduate Tax Program. He resides in Havertown, PA with his wife and their family.

Education

B.S. Villanova University M.T. Villanova University J.D. Villanova University

Courses and Seminars

State and Local Tax Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Glenn E. Dance - Adjunct Professor

Glenn E. Dance

Adjunct Professor

Biography

Glenn serves as personal legal and technical consultant to the Internal Revenue Service Associate ChiefCounsel (Pass-throughs and Special Industries) on some of the most important, difficult and complicated legal matters arising in the administration of the Internal Revenue laws and prepares recommendations with respect to the position to be taken by the Chief Counsel's office on such matters. He personally represents the Associate Chief Counsel at top level Service and Treasury conferences and in meetings with Congressional staff where policy is developed and determined and reviews and advises on the impact of proposed legislation and participates in the development and coordination of legislative proposals. Glenn also acts in an advisory capacity to the Commissioner of the Internal Revenue Service and other top Service and Treasury officials, advising them of possible courses of action and the consequences of controversial, complex or unique problems.

Employment

Special Counsel- Office of Chief Counsel (Associate Chief Counsel: Pass-thrus and Special Industries)-Internal Revenue Service (September 2015- present) Adjunct Professor of Law-Georgetown University Law Center (January 2015-Present) Tax Partner- Ernst and Young LLP (Washington DC 2002-2014) Tax Partner- Arthur Andersen LLP (Los Angeles 1993-1995; Washington DC 1995-2002)

Education

Temple University School of Law (JD; cum laude 1981) Temple University School of Business Administration (BBA; magna cum laude 1978)

Licenses

CPA: DC Certified Public Accountant Bar:Texas State Bar Society Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Mark Cox - Adjunct Professor

Mark Cox

Adjunct Professor

Biography

Mark Cox is a Managing Director and co-leader of the State & Local Tax (SALT) practice at Global Tax Management, Inc. He specializes in supporting the day-to-day indirect tax operations for large corporate clients, specifically in the areas of automation, audit representation, and compliance. Mark’s primary responsibilities relate to technical research, streamlining/automating manual processes, and abatement of audit liabilities. Prior to joining GTM in 2011, he was Regional Director of a sales tax consulting firm, and an Assistant Director with Ernst & Young, serving the Mid-Atlantic Area SALT practice. Mark later founded Tax Management Associates, a sales tax consulting firm. Mark is also a member of the Association for Computers and Taxation (ACT) and the Institute for Professionals in Taxation (IPT).

Education

B.S. Merrimack College Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Brian Condon - Adjunct Professor

Brian Condon

Adjunct Professor

Biography

Brian Condon is a Principal in the Mergers & Acquisitions Tax practice in KPMG’s Tysons Corner, VA office since 2004. He consults on corporate tax transactions, including mergers, acquisitions, divestitures, corporate restructurings, spin offs, recapitalizations and redemptions. From 2000 to 2004, Brian was a member of the Corporate Tax group in the firm’s Washington National Tax (WNT) practice, where he worked on large corporate transactions for key clients. Prior to his role in WNT, Brian was a tax manager in KPMG’s New York, NY office. Before joining KPMG, Brian served as an attorney in the Office of the Chief Counsel for the Internal Revenue Service (IRS). Brian has authored or co-authored tax articles in Tax Advisor and the American University International Law Journal and Virginia Business. Brian is an adjunct professor of corporate tax law at the Villanova University Charles Widger School of Law, and has also served as a faculty member for the Pennsylvania Bar Institute. He is currently involved in the College of Tax Counsel, an organization of tax lawyers selected for their excellence in tax practice and furtherance of legal education. He is also admitted to the Bar Association Section of Taxation.

Education

B.A. Georgetown University J.D. American University Washington School of Law LL.M. in Taxation New York University School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

David A. Breen - Adjunct Professor

David A. Breen

Adjunct Professor

Biography

Mr. Breen is a Senior Counsel with the IRS Office of Chief Counsel in Philadelphia where he litigates cases in the United States Tax Court. Mr. Breen began his career with the Internal Revenue Service’s Examination Division in 1974. Before joining the Office of Chief Counsel in 1987, he was an Internal Revenue Agent and Field Examination Group Manager. Currently he works offshore compliance issues, including IRS’s voluntary disclosure initiatives. Mr. Breen frequently speaks before professional organizations on the topic of offshore tax evasion. In addition to being the 2010 IRS Attorney of the Year, he has also been a recipient of IRS Counsel’s National Litigation Award and the IRS Commissioner’s Award.

Education

B.S. 1976 LaSalle University M.B.A. 1980 LaSalle University J.D. 1984 Widener University School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Ryan M. Bornstein - Adjunct Professor

Ryan M. Bornstein

Adjunct Professor

Biography

Ryan M. Bornstein is a Partner at the law firm Harvey Ballard & Bornstein, LLC, and a member of the Pennsylvania and New Jersey bars. As a partner, Mr. Bornstein specializes in estate and income tax planning. Mr. Bornstein earned his B.S. degree in accounting and a minor in management information systems from the University of Delaware, and his J.D. and LL.M. from Villanova University School of Law. While in Villanova University School of Law, he served as the Business Editor of the Villanova Sports & Entertainment Law Journal. Mr. Bornstein has written several published articles on timely legal topics. These include: Corporate Protection: The Availability and Use of Indemnification for Corporate Defendants and Computer Crimes and the International Response. In addition, Mr. Bornstein co-authored, ERISA Disclosure Requirements: Electronic Notices, with Dean Henry H. Perritt, Jr.

Education

B.S. 1993 University of Delaware J.D. 1996 Villanova University LL.M. 1997 Villanova University Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

James G. Blase - Adjunct Professor

James G. Blase

Adjunct Professor

Biography

James G. Blase is a Principal at Blase & Associates LLC, a law firm in St. Louis, Missouri. The firm focuses on tax, estate and business succession planning, including preparation of wills and trusts, healthcare directives, and asset protection planning. Prior to joining Blase & Associates in 1999, Jim was Partner and chair of the Trusts and Estates department at the Armstrong Teasdale LLP law firm, St. Louis, Missouri; and prior to that, he was an Associate and partner in the Estate Planning and Administration department at the Thompson Coburn law firm in St. Louis, Missouri. Jim received his B.S.B.A. cum laude from John Carroll University, his J.D. cum laude from Notre Dame Law School, and his LL.M. in Taxation from New York University Graduate School of Law. Jim has authored and co-authored articles that have appeared in numerous publications, including Advisor Today, Trusts & Estates, Wealth Counsel Quarterly, and the Journal of Estate and Tax Planning. He is also the author of the 2017 book Optimum Estate Planning. Jim is admitted to practice in Missouri and Illinois and is a Certified Public Accountant in Missouri. He has earned a Martindale-Hubbell AV Preeminent Attorney Rating, and was the 2014 recipient of Trusts & Estates magazine's Wealth Advisor With Heart Award.

Education

B.S.B.A John Carroll University J.D. Notre Dame Law School LL.M. in Taxation New York University Graduate School of Law Graduate Tax Programs: Villanova University, Master of Laws in Taxation Villanova University, Master of Taxation

Graduate Tax Programs

Villanova University, Master of Laws in Taxation

Villanova University, Master of Taxation

GRADUATE TAX FACULTY