Northeast Regional Education Conference- Baltimore, MD

Aug 28, 2015 03:30pm -
Aug 30, 2015 12:00pm

Event Type: Regional Meeting
Category: NE Regional Meeting

Speaker Information


Friday, August 28, 2015
Time Session
3:30pm Registration

4:00pm -4:50pm







Tips from the Bench
Honorable L. Paige Marvel 
Judge, US Tax Court

After many years with a civil and criminal tax practice in Baltimore, Judge Marvel was appointed to the Tax Court bench by President Clinton in 1998 and re-appointed in 2013 by President Obama. She has heard lively stories presented by litigants and interesting legal arguments presented by counsel. Judge Marvel will share some of these recollections and will proffer some tips on Tax Court litigation.​​










DOJ Tax Division - Criminal Enforcement Priorities
Caroline D. Ciraolo, JD 
Acting Assistant Attorney General
Deputy Assistant Attorney General for Policy and Planning

For many years one of the most acclaimed tax practitioners in Maryland with a focus in criminal defense, Caroline Ciraolo was named in 2014 Deputy Assistant Attorney General for Policy and Planning. She also became Acting Assistant Attorney General (Tax Division). Thrust into huge responsibilities, she now leads with a different perspective. Ms Ciraolo will share her observations on criminal tax matters from the months in her new post.​​



6:00pm - 8:00pm Welcome Reception
Saturday, August 29, 2015
Time Session
8:00am Registration/Breakfast​







Annual Heckerling Review- What’s New for Estate Planners

Edward A. Bortnick, CPA

Each year the Heckerling Institute offers 4 ½ days of estate planning developments and ideas. In this session, Ed Bortnick will join us again to consolidate the conference into 75 minutes with the best new ideas and hidden nuances in estate planning.​​

9:45am-9:55am Break







Fifth Amendment Privilege in Federal Tax Practice

Timothy M. Todd, JD, CPA

“No person … shall be compelled in any criminal case to be a witness against himself….” Does the Fifth Amendment offer benefit to individuals and entities under audit? As in any criminal matter, should it be asserted when applicable? Professor Tim Todd will answer these questions – and more.​​

10:45am - 12:00 noon







Personal Goodwill in Federal Taxation

David S. De Jong, LLM,CPA
Timothy M. Todd, JD, CPA
 Alan S. Zipp, JD, CPA

The panel consisting of David De Jong, Tim Todd and Alan Zipp have all written and/or spoken numerous times on the hot topic of personal goodwill. Learn how you might reduce your clients’ income and estate taxes through asserting personal goodwill on asset sales, business transitions and death valuations.​​

12:00 noon


Lunch on own

Optional Event: Water Taxi to Ft McHenry

Free afternoon

6:00pm Dine Around at Fells Point
Sunday, August 30, 2015 For Registrants, Spouse and Guests
Time Session

8:30am – 9:20am







How to Prevent Identity Theft

James D. McCartney, Accurate Data Partners LLCco-author, “If You Are Me, Then Who Am I”

About 15 million US residents have their identities used fraudulently each year resulting in $50 billion in losses. Identity theft may originate from “dumpster diving”, hacking computer systems, using public records or misrepresentations on the telephone to obtain personal information. James D. McCartney, co-author of “If you Are Me, Then Who Am I”, will address what everyone can do to avoid being a victim of identity theft.​​







“Nobel Prize” Investing for Lasting Wealth

Michael Zhuang, MZ Capital

In 2003, the Nobel Prize for Economics was shared by two individuals, Eugene Fama who discovered the economic factors that contribute to investment returns and Robert Shiller who discovered the human factors that subtract from these returns. Michael Zhuang, an investment advisor trained in mathematics and financial economics, will seek to make you a better investor.​​

10:15am– Noon Brunch with Comedy Performance

Edward Bortnick, CPA CVA, CFD, CFFA, CFF
Ed began his career in public accounting in 1971.  He has served as principal since 1977, including eighteen years in his own practice prior to merging with Simon Krowitz Bolin & Associates, P.A. in 1998. Over the years, Ed has acquired a unique and varied background of skills in accounting, taxation, business matters, and valuation services. His primary focus is in litigation services, specializing in valuations and bankruptcy and divorce support. He has appeared in State and Federal courts to serve as an expert in business disputes, divorce, and tax matters. He heads the firm’s Exit Planning; Litigation Support & Valuation Services practice. Ed also manages a conventional accounting practice including audits, reviews, compilations, tax planning and preparation, and business consulting. He is an instructor for the National Association of Certified Valuation Analysts and is a past president of the Maryland/DC Chapter of the National Association of Certified Valuation Analysts and the first affiliate member of the American Association of Attorney CPAs.


Caroline D. Ciraolo
Caroline D. Ciraolo’s career has taken her from one of the most acclaimed attorneys in Maryland to Acting Head of the Tax Division of the Justice Department.  As Principal Deputy Assistant Attorney General for Policy and Planning, Ms. Ciraolo oversees a leading role in pursuing tax evaders.  Prior to joining the Justice Department in January 2015, she was a partner in the Baltimore firm of Rosenberg Martin Greenberg LLP, where she handled criminal and civil tax litigation and related controversy matters.  She has been active in the American Bar Association, receiving its pro bono award in 2010, and in the Maryland State Bar Association, serving as Chair of its Tax Section Council in 2008-09.  A Fellow and Regent of the American College of Tax Counsel, she has been a nationally recognized speaker and panelist at many ABA conferences.  In 2008 Ms. Ciraolo was elected Educator of the year by the Maryland Volunteer Lawyers Service.  She was on the cover of the 2014 Maryland Super Lawyers.


David De Jong, LL.M, CPA
David De Jong, a Past President of the American Association of Attorney-CPAs, is a principal of the Rockville, Maryland, law firm of Stein Sperling Bennett De Jong Driscoll PC, with a focus in tax, estate planning, and business transactions and valuations. An adjunct professor of law at Washington & Lee University and frequent writer, speaker and expert witness, he has won accolades from Worth Magazine (top 100 attorneys in the US), Best Lawyers in America, Super Lawyers, Washingtonian magazine and Washington Smart CEO. Mr. De Jong received his BA degree from the University of Maryland, his JD degree from Washington & Lee and his LLM degree from the Georgetown University Law Center.

Honorable L. Paige Marvel
Judge L. Paige Marvel has served on the Tax Court bench since 1998 after a distinguished career in private practice. She was Chair of the Tax Section of the Maryland State Bar Association and in 2002 was the initial winner of the Section’s Tax Excellence Award. Active also in the American Bar Association Tax Section, she is a Fellow of the American College of Tax Counsel. Judge Marvel is a graduate of the College of Notre Dame of Maryland and of the University of Maryland School of Law.

James D. McCartney, CIPP/G, CITRM
James D. McCartney is a coauthor of the book "If You Are Me,Then Who Am I – Why Identity Theft Matters to Consumers and Businesses", a founding partner of Accurate Data Partners and an Identity Management and Privacy Consultant with Deloitte. He has worked with the Department of Homeland Security, the Transportation Security Administration, the Veterans Health Administration and the Department of Defense. He led the Citizen Outreach Focus Group, under the Identity, Credentialing and Access Management Sub Committee of the CIO Council, developing recommendations on how the government should securely manage online transactions with citizens. At the DoD, he has implemented next generation identification cards for the military. He has been the lead for DoD Social Security Number (SSN) reduction, including developing the DoD instruction for use of the SSN and the removal of the SSN from military ID cards and changing the Geneva Conventions number for the USA. He is also a member of the Defense Privacy Board. His book is now in use by the California Office of Privacy Protection as the lead for their latest marketing campaign and is on the Navy CIO’s Recommended Reading List.


Timothy M. Todd, JD, CPA
Timothy M. Todd serves as assistant professor of law at Liberty University School of Law, where he teaches taxation, business planning, and mergers and acquisitions, among other courses. He formerly clerked for Judge Eric Bruggink on the U.S. Court of Federal Claims in Washington, D.C. Professor Todd has been quoted in outlets such as Bloomberg, Bloomberg BNA Daily Tax Report, Tax Notes, Tax Notes Today, Accounting Today, Business News Daily, and MainStreet.Com. Professor Todd also holds a master’s degree in accounting. He has published in various journals and law reviews on a variety of tax and transactional topics. He is admitted to the bars of the Supreme Court of Virginia, the United States Court of Appeals for the Federal Circuit, the United States Court of Federal Claims, and the United States Tax Court. 


Michael Zhuang
Michael Zhuang is founder and principal of MZ Capital, a fee-only registered investment advisor firm located in the Greater Washington D.C. metropolitan area. From 2000 to 2003, Michael was hired by PG&E National Energy Group to launch its weather derivatives trading business. Within 2 years, he became one of the top 3 traders in the field. Nevertheless, he saw firsthand the crooked ways of the financial industry where everything goes to make a buck. That experience motivated him to launch MZ Capital. Michael is a regular contributor to Morningstar and Physicians Practice. He also blogs at The Investment Scientist and Kevin MD. Michael’s favorite pasttime is stand-up comedy and storytelling. He was nominated as Top Ten Storyteller in Virginia. He has also won multiple Story League contests in DC and Best Storyteller in Philadelphia's Story Slam. He performed clean comedy regularly in corporate, charity and association events.


Alan S. Zipp, JD, CPA
Alan S. Zipp practices law and accounting in Rockville, Maryland. Credentialed also in business valuation and as a certified fraud examiner, he is a prolific speaker and writer. Among his works are the Thompson Reuters RIA publication “Divorce: Valuation, Tax and Financial Strategies”, the AICPA’s training publication, “Business Valuation Methods” and Prentice Hall’s “Handbook of Tax and Financial Planning for Divorce and Separation.”