Guidebook to Connecticut Taxes (2013)

Richard D. Pomp, Coordinating Editor, is the Alva P. Loiselle Professor of Law. He is a summa cum laude graduate of the University of Michigan and a magna cum laude graduate of Harvard Law School. He has taught at Harvard, New York University, Texas and Boston College. In addition, he has been a Distinguished Professor in Residence, Chulalongkorn Law School, Bangkok, Thailand, and a Visiting Scholar at the University of Tokyo Law School. Professor Pomp teaches in all areas of taxation.

Professor Pomp was Director of the New York Tax Study Commission when New York restructured its personal and corporate income tax, and created an independent tax tribunal. He is currently a consultant to the U.S. Treasury on state taxation of e-commerce.

Professor Pomp serves as an expert witness in courts throughout the country and as a litigation consultant to law firms, corporations, accounting firms, and state tax administrations. He has participated in various capacities in Supreme Court litigation. Professor Pomp has served as a consultant to cities, states, Multistate Tax Commission, U.S. Congress, U.S. Treasury, Department of Justice, United Nations, IMF, World Bank and numerous foreign countries.

He is the author of the leading casebook on state taxation, used in more than 50 schools and by state tax administrations and major accounting firms for their internal training, and also of more than 50 articles, several chapters in books, and various monographs. His writings have appeared in The New York Times, The Wall Street Journal, and The Financial Times. Professor Pomp sits on numerous advisory and editorial boards, including the CCH State Tax Advisory Board, D&T Center for Multistate Taxation, Center for State and Local Taxation, NYU Institute on State and Local Taxation, Interstate Tax Report, and is Chairman of the Board of the Institute on Taxation and Economic Policy.

Leslie E. Grodd, Esq., Administration and Procedure, is a principal in the law firm of Blazzard, Grodd & Hasenauer, P.C., Westport. Mr. Grodd received his bachelor's degree from the University of Vermont, his M.B.A. from New York University and his J.D. from St. Johns University School of Law. He is also a CPA and a member of the State Society. Mr. Grodd was previously associated with the accounting firm Coopers & Lybrand in the tax department of the New York City office. Mr. Grodd has spoken at several conferences around the country in the fields of estate and income tax planning. He is former chairman of the Federal Tax Committee of the CT CPA Society and the Executive Committee of the Tax Section of the Connecticut Bar Association.

Christine L. Hill, Esq., Sales and Use Taxes, is a manager in PwC's State Tax Consulting group in the Hartford office, which provides state and local tax planning and compliance services, including assistance with state income, franchise, sales and use, and gross receipts tax audits,

Before joining PwC, Chris was a Revenue Examiner with the Connecticut Department of Revenue Services. She continues to have an active involvement with the DRS as she is frequently involved in tax issues at the compliance, audit, and appeals levels. While at the state, she served on many DRS committees, including the Manufacturers Ad Hoc Committee. Chris was an active speaker for the Department's Speakers Bureau, taught classes for small businesses, and was involved with writing and revising various department publications, including co-authoring and editing the original DRS Sales and Use Taxes Guide for Manufacturers, Fabricators and Processors.

She has lectured on state taxes to many organizations, including the CT CPA Society, the Connecticut Business and Industry Association, and the Construction Financial Management Association. Ms. Hill received her Bachelor's Degree from Rutgers College and her J.D. degree from the University of Connecticut School of Law. She is currently a member of the American Bar Association, Connecticut Bar Association, and the Institute for Professionals in Taxation.

Glenn G. Rybacki, Esq.--Administration and Procedure, is a counsel in the law firm of Shipman & Goodwin LLP, Hartford, Connecticut. As a member of the firm's tax practice group, Mr. Rybacki's practice focuses on tax planning, audit representation and appeals before federal and state tax authorities. While Connecticut matters are central to his practice, he has extensive multistate experience, primarily in New York and New Jersey.

The tax planning aspect of his practice emphasizes the structuring of entities, operations, and transactions to achieve maximum tax savings and avoid future tax liabilities. The representation aspect of his practice focuses on obtaining significant reductions through negotiated settlements and administrative appeals before the Internal Revenue Service, the Connecticut Department of Revenue Services, and other state taxing authorities.

Prior to joining Shipman & Goodwin, Mr. Rybacki was a tax manager at Deloitte & Touche,LLP in Stamford, CT. There he developed multistate tax planning for manufacturers, service providers, and emerging e-commerce businesses. He also represented clients in state and local tax matters before taxing authorities from several states including Connecticut, New York, New Jersey, California, Texas and Washington. Before joining the private sector, Mr. Rybacki was a revenue examiner forthe Department of Revenue Services in Connecticut for over ten years.

Mr. Rybacki received his Bachelor's Degree from Providence College and his J.D. from Quinnipiac College, School of Law. He is admitted to practice in Connecticut and New York, and is a member of the American, Connecticut and New York State Bar Associations.

Diana L. Leyden, Esq., Miscellaneous Taxes, is currently the Director of the University of Connecticut School of Law Tax Clinic and teaches as an Assistant Clinical Professor in the program. The Tax Clinic provides free legal representation to low-income taxpayers in federal and Connecticut tax controversies.

Professor Leyden received her J.D. from the University of Connecticut School of Law and an LL.M. in Taxation from Georgetown University Law Center. She served as a clerk to the Honorable Herbert Chabot, U.S. Tax Court. Prior to joining the faculty of the University of Connecticut School of Law, Professor Leyden practiced tax law with Steptoe & Johnson, Washington, D.C., and Day, Berry & Howard, Boston. She also served as both a hearing officer and manager with the MA Department of Revenue Appeal & Review Bureau, and as a senior staff attorney with the Connecticut Department of Revenue Services Legal Division. Professor Leyden is admitted to practice in Connecticut, the District of Columbia, and Massachusetts, and is a member of the bars of the U.S. Tax Court and the Federal Court of Claims.

David F. Sherwood, Esq., Property Tax, is a partner in the law firm of Alter and Sherwood, LLC, Glastonbury, CT. He graduated magna cum laude from the University of Pennsylvania, received a Ph.D. with highest honors from Yale University and received his J.D. with highest honors from the University of Connecticut School of Law.

Mr. Sherwood is a frequent author on tax-related matters and has been guest lecturer at the Connecticut Bar Association's Continuing Legal Education Section on Connecticut State and Local Taxation; National Business Institute; and Connecticut Association of Assessing Officers Symposium. Mr. Sherwood is a member of the Hartford County, Connecticut and American Bar Associations.

Jay M. Smolin, CPA, Personal Income Tax, is a partner in the northeast personal financial planning practice of KPMG Peat Marwick. He is the partner in charge of the personal financial planning practice for the Fairfield-Westchester area, and serves corporate executives, high wealth individuals and family groups. He specializes in international tax and financial planning, including cross-border estate and compensation planning.

Mr. Smolin graduated from the University of Michigan, attaining both a B.B.A. and M.B.A. in accounting. Mr. Smolin is a frequent speaker at various professional and corporate sponsored seminars on financial planning. He is a member of the AICPA, the New York and Connecticut State Societies of CPAs, and the American Compensation Association. He is an accredited Personal Financial Specialist by the AICPA, is a member, and Past President of the Estate Planning Council of Lower Fairfield, and is a member of the International Association for Financial Planning. He is also named in the publications Who's Who in Finance and Industry and Who's Who in America.

Richard W. Tomeo, Esq., Corporate Business Tax, is a partner in the law firm of Robinson & Cole LLP, Hartford. He heads the firm's state and local tax practice group. He graduated with honors from the University of Connecticut School of Law and holds an LL.M. in Taxation from the George Washington University Law Center.

Mr. Tomeo is an active member of the State and Local Tax Committee of the American BarAssociation Tax Section, is a former chair of the CT Bar Association Tax Section and currently chairs its Corporation Business Tax Section. He is an editor of the Journal of Multistate Taxation and the Senior Editor for Taxation of the Connecticut Bar Journal. He is a contributing author for the ABA Sales and Use Tax Deskbook, the CCH Business Incentives Guide and the CCH E-Commerce Tax Alert. He is a frequent speaker on state and local tax topics.

Laura R. Wyeth, CPA, Sales and Use Taxes, is director of PwC's State Tax Consulting Group in Hartford, which provides state and local tax planning and compliance services, including assistance with state income, sales and use, and gross receipts tax audits.

Ms. Wyeth has extensive experience consulting on state tax matters with taxpayers from diverse industries, including e-commerce businesses. She is co-chair of the CT Department of Revenue Services Managed Compliance Task Force established by Commissioner Gene Gavin, which was successful in obtaining legislation that greatly simplified sales and use tax reporting and audits through the use of managed audits and managed compliance agreements. She served as chair of the CT Dept. of Revenue Services Small and Medium-Sized Business Users Committee which was established to advise the Commissioner of Revenue Services and has served on task forces established by the commissioner to study and propose legislation regarding both sales and use tax and income tax issues. Ms. Wyeth has served as chair of the CT Society of CPAs' State Taxation Committee and its Legislative Subcommittee, and has served on its Board of Governors.

She currently chairs the Taxation and Finance Committee of the Connecticut Business and Industry Association and is a member of the Tax and Fiscal Policies Committee of theMetro Hartford Chamber of Commerce. Ms. Wyeth has written and lectured widely on state tax issues. A member of the AICPA as well as CSCPA, she holds a master's degree in accounting from the State University of New York at Albany and a bachelor's degree from Columbia University in New York City.