I graduated the Bernard M. Baruch School of Business and Public Administration of the City College of New York in 1967 with a BBA Degree in Accounting and received my certificate as a Certified Public Accountant in 1969. I received my MS in Taxation in from Baruch College in 2006. I was formerly an Adjunct Assistant Professor in the Accounting and Finance Department at York College of the City University of New York. I was formerly a Tax Manager at Anchin, Block & Anchin LLP. I have worked in the field of public accounting since 1961 and have specialized in Taxes since 1972. I am a member of the American Institute of Certified Public Accountants, the New York State Society of Certified Public Accountants (NYSSCPA) and the New Jersey Society of Certified Public Accountants. I am past Chair of the NYSSCPA’s committee on New York Multi-state, and Local Taxation and have been an active member of that committee since 1986. I have served a member of the NYSSCPA's Tax Division Oversight Committee. I am was a member of the New York State Department of Taxation and Finance Commissioner's Advisory Council and the New York City Finance Commissioner's Advisory Council. I have published numerous articles in the CPA Journal, the Tax, Accounting and Regulatory Bulletin, The Trusted Professional of the NYSSCPA. the Tax Stringer of the NYSSCPA and the Buffalo Law Journal. I have spoken extensively at seminars sponsored by the Foundation for Accounting Education, the New Jersey Society of CPAs, the Connecticut Society of CPAs, the C.W. Post School of Professional Accountancy Tax Institute, The Empire State Association of Public Accountants, The National Conference of CPA Practitioners and various other professional organizations, I have been a panelist in NYSSCPA's annual New York State Tax Conference, Annual Tri-state Tax Conference, and the NYSSCPA's Annual Tax Conference for the past several years.