Advisory Board Members
The Advisory Board is made up of representatives from industry, state, and federal government. The board provides insight and contributions from a non-FTB point of view to our executive officer on the various projects and programs we administer.
The Advisory Board meets at least once a year, and its members include:
A leading scholar in the field of tax law, Joseph Bankman is the author of two widely used casebooks on the subject. His writings on tax policy cover topics such as progressivity, consumption tax, and the role of tax in the structure of Silicon Valley start-ups. He has gained wide attention for his work on how government might control the use of tax shelters and has testified before Congress and other legislative bodies on tax compliance problems posed by the cash economy. He has written and spoken extensively on how we might use technology to simplify filing. He also worked with the State of California to create ReadyReturn—a completed tax return prepared by the state that is available to low-income and middle-income taxpayers.
Professor Bankman is a clinical psychologist as well as a lawyer. He teaches mental health law and writes on the intersection of law and psychology. He has developed a course on anxiety psychoeducation that has been taught at Stanford and Yale Law Schools, and written on how insights from social psychology might be used in the effort to reduce tax evasion.
Leslie Cain is the Executive Vice President of the California Society of Enrolled Agents (CSEA), a nonprofit professional society whose members are primarily Enrolled Agents (federally-licensed tax practitioners). Ms. Cain joined CSEA in 2014 as the Controller and was appointed Executive Vice President in 2017. Her professional background is primarily in accounting, operations and technology, with experience in a variety of nonprofit and consulting organizations.
Chris is a Principal at Deloitte Tax LLP in the Multistate Tax practice in the Los Angeles office, and a liaison to the Washington National Tax-Multistate practice as a California controversy and technical lead. He specializes in representing clients before, and resolving tax disputes with, the California taxing authorities and the IRS. In addition, he serves as a trusted advisor to many high-net-worth individuals, family offices, and fiduciaries, consulting on high stakes tax matters involving residency, trust taxation, the source of income derived from investment partnerships, among other issues, in California and other states.
Chris most recently led the Tax Controversy and Litigation Practice and the State and Local Tax Practice for Loeb & Loeb LLP, regularly representing clients in audits, appeals, and litigation with the IRS, California State Board of Equalization, and California Franchise Tax Board. Chris worked closely with that firm’s Trusts and Estates Practice, and handled numerous audits and appeals involving federal income, estate and gift taxes. Chris also has extensive experience in bankruptcy-tax matters, and was frequently retained to represent debtors and creditors as special tax counsel in bankruptcy cases.
- Member, Executive Committee, Taxation Section of the State Bar of California
- Member, Advisory Board to the California Franchise Tax Board
- Former Chair, State and Local Tax Committee, Taxation Section of the State Bar of California
- Adjunct Professor, State and Local Taxation, Loyola Marymount University of Law School Tax LL.M Program
- Rising Star, Southern California Super Lawyers, Los Angeles magazine (2012-2014)
Teresa Casazza is the President and Chief Executive Officer of the California Taxpayers Association (CalTax). She is responsible for overall management and direction of the policy research, advocacy, and communication of CalTax and has more than 25 years of state tax policy experience. She also was selected to chair the National Taxpayers Conference for the 2016-2017 term.
She joined CalTax in February 2005 as Vice President and Legislative Director, managing the association’s lobbying team and serving as CalTax’s lead advocate on state and local tax policy and regulatory matters before the State Legislature and tax agencies.
Casazza assumed the role of Acting President in 2007 and was appointed President in January 2008, becoming just the 10th chief executive in the association’s long history.
Founded in 1926, CalTax’s mission is to protect taxpayers from unnecessary taxes and to promote government efficiency. The nonpartisan association serves its members through research and advocacy on significant tax and spending issues in the legislative, executive, and judicial branches of government.
Prior to joining CalTax, Casazza opened the first high-tech industry public policy office in Sacramento for the American Electronics Association (AeA), serving as Vice President of State Public Policy – a position she held for 11 years. Before joining AeA, she worked for Price Waterhouse LLP in Sacramento as a state and local tax manager for eight years.
Casazza, a certified public accountant (CPA), is a graduate of California State University, Sacramento and attended Golden Gate University’s Taxation Program. She lives in Sacramento with her husband, Fred, and is the mother of two college graduates.
Nikki E. Dobay is Tax Counsel of the Council On State Taxation (COST). COST, with a membership of nearly 600 multistate corporations, is dedicated to preserving and promoting equitable and nondiscriminatory state taxation of multi-jurisdictional entities. Prior to joining COST, Nikki was Manager in PwC’s National Office, focusing on state and local tax matters. Nikki also consulted on sophisticated Oregon state and local income matters, multistate tax issues, consequences and planning opportunities related to corporate M&A transactions, and has experience consulting and advising on multistate income, excise and property tax incentives related to renewable energy projects. Nikki has assisted with Oregon tax controversy matters, including audits and proceedings in the Oregon Tax Court. In addition, she has represented taxpayers in negotiations with the Oregon Department of Revenue and City Revenue Bureau, which administers the Multnomah County and Portland City Business Taxes. As a member of the Oregon State Bar Laws Committee, Nikki monitors and provides comments on Oregon state tax legislation and regulations. Prior to working at PwC, Nikki was an associate at Stoel Rives where she focused on international, federal and state, and local tax matters.
Margaret “Margy” Dunn, EA, has been a tax professional in Monterey, California for over 30 years, advising clients about small business management, retirement, and estate planning issues. Her ability to make complex tax and estate issues understandable and interesting makes her a popular speaker with both tax professionals and business groups. She is a Fellow of the National Tax Practice Institute™.
Margy is a past Director of the Mission Society of Enrolled Agents and the California Society of Enrolled Agents (CSEA), where she served as Chair of the CSEA Education Committee from 2010 to 2013. In 2013 she was honored as the CSEA Enrolled Agent of the Year. Margy currently serves as Chair of the California Tax Education Council (CTEC) and has been on its Board of Directors since 2009. She is appointed to the CTEC Board by the National Association of Enrolled Agents.
Lynn “Ms. California Tax” Freer works closely with all state tax agencies and is often consulted for input on policy decisions. She always has the inside information on what's happening at the state level because she devotes herself full time to analyzing, writing about, and teaching California tax law. Lynn speaks at Spidell's annual Fall Federal and California Tax Update Seminar. She is a graduate of University of California, San Diego. Lynn won the Enrolled Agent of the Year award in 1987 for her work producing a series of television shows on taxes.
Originally from Napa, California, Colin Grinnell has served as consultant with the Senate Committee on Governance and Finance, previously the Senate Committee on Revenue and Taxation, since 2006, and as staff director since 2014. Colin previously served on the staff of the Senate Committee on Local Government, and former State Senator Michael J. Machado during his time in the State Assembly and the State Senate. Colin holds both graduate and undergraduate degrees from California State University, Sacramento.
Dan Kostenbauder retired as Vice President – Tax Policy at Hewlett-Packard Company, Palo Alto, California, where he was responsible for tax, legislative, and regulatory matters. His career at HP has included an assignment as European Tax Manager based in Geneva, Switzerland and many years of managing the worldwide transaction tax and state and local tax areas.
Dan has served as chair of the California Taxpayers Association and of a number of trade association tax committees, including the National Association of Manufacturers and the AeA. He has testified before the U.S. House Ways and Means Committee and Senate Finance Committee on a number of occasions.
Dan received his B.A. from Yale University (Economics) and both his J.D. and LL.M. (in Taxation) from New York University School of Law. He has also completed the Harvard Business School Advanced Management Program.
Outside of the tax area, Dan has served on the Board of Trustees of Palo Alto University (formerly Pacific Graduate School of Psychology) since 1984 (as Chair from 1987 to 1995). He also served on the Board of Directors of Gifts-In-Kind International from 1989 to 1997 (as Chair from 1995 to 1997) and on the Executive Committee of the Association of Independent California Colleges and Universities from 2002 to 2007. Dan also has served as Treasurer and Board member of the Yale Club of Silicon Valley since 1993, and as a Board member of the Pacific Art League of Palo Alto since 2016.
Vicki is an Enrolled Agent and a Certified Financial Planner (CFP). She is insurance and securities licensed.
Vicki is well-known for her California tax law and business entity concentrations. She frequently testifies before the Franchise Tax Board in Sacramento, California and stays involved in California state tax legislation, attending Assembly and Senate committee hearings as necessary. Vicki has represented the California Society of Enrolled Agents on the FTB Advisory Board since 2010. She has continuously served on the EDD’s Small Business Employer’s Advisory Committee since 1997. She regularly speaks on tax topics for CSEA and the National Association of Enrolled Agents (NAEA) and other state affiliates.
Vicki was honored in August 2012 with NAEA’s Bill Payne Advocacy Award in recognition of her commitment to advocacy on behalf of Enrolled Agents. In 2011, Vicki was awarded the “Distinguished Service Award” for enhancement of CSEA’s reputation. In 2006, she received CSEA’s prestigious “Thomas P Hess Award” in recognition of her contributions to CSEA’s educational goals.
She received her B.S. in Business Administration degree from Thomas Edison State University in Camden, New Jersey and resides with her husband, George, in Tustin.
Gary Renville is a member of the IRS Safeguards Advisory Council (SAC) and serves as Governmental Liaison for the Internal Revenue Service.
As a Governmental Liaison for the Internal Revenue Service, Gary ensures that IRS employees and external partners protect confidential tax and privacy information. GLD improves tax administration by efficiently partnering with federal, state, and local government agencies, and congressional offices to increase compliance, enforcement, and service to taxpayers.
Gary’s speaking engagements include educating California Municipal Revenue Tax Association members on 1099 employees.
Chuck Rettig, of Hochman Salkin Rettig Toscher & Perez in Beverly Hills, specializes in matters involving civil and criminal tax controversy. He is the Chair of the IRS Advisory Council, a Member of the Advisory Board for the California Franchise Tax Board, and a Member of the Advisory Board for the California State Board of Equalization. Mr. Rettig, is the Chair of the American Bar Association Taxation Section, Committee on Civil and Criminal Tax Penalties and Committee on Appointments to the United States Tax Court, is highly rated in the Chambers USA Guide. He is a Regent of the American College of Tax Counsel; the Institute Chair for the UCLA Extension Annual Tax Controversy Institute; Co-Chair of the ABA National Institute on Criminal Tax Fraud and Tax Controversy, "Tax Controversies" Chair for the NYU Institute on Federal Taxation, Co-chair of the AICPA Annual Conference on Tax Controversy and a Member of the Board of Trustees for the California CPA Education Foundation. He was selected as one of the "Top 50 IRS Representation Practitioners" by CPA Magazine and a regular columnist for Tax Notes and the CCH Journal of Tax Practice and Procedure. He has been quoted with respect to tax-related matters by the Wall Street Journal, Forbes, Tax Analysis-Tax Notes, the BNA Daily Tax Report, the Los Angeles Times, and others.
Bob Reynolds, CPA, is a partner with Moss-Adams LLP for State & Local Tax Services in Sacramento. Bob has been in public accounting since 1991, helping clients with California income and franchise tax dispute resolution and tax planning issues. Prior to joining Moss Adams, he was a senior audit manager with FTB where he oversaw the examinations of Fortune 500 companies throughout the United States.
Bob serves many of the largest technology, manufacturing, telecommunications, financial services, and retail companies in the world, and he has successfully represented clients before the State Board of Equalization. He also serves on the California Society of Certified Public Accountants' Government Relations Committee and Committee on Taxation.
Bob’s professional affiliations include:
- Member, American Institute of Certified Public Accountants
- Member, Advisory Board, California Society of Certified Public Accountants
- Member, Advisory Board, California Franchise Tax Board
Bob has a B.S. in Accountancy from California State University, Sacramento.
Terrence Patrick Ryan, Senior Tax Director, is responsible for taxes in the Americas for Apple Inc. located in Cupertino, California. He is currently a member of the Executive Board of Directors for the California Taxpayers Association and is an advisory editor for the State Income Tax Alert.
He has served as past chairman of the AeA, California Manufacturers Association, and Silicon Valley tax sub-committees. Recently he was chairman of the Digital Goods Committee for the Streamlined Sales Tax Project (SSTP).
Over the years he has been instrumental in the creation of many regulations and statutes. He chaired the industry coalition that wrote sales tax Regulation 1502, which defines how software transactions and electronic commerce are taxed in California. Later, he led a group of companies that wrote Regulation 1543, which defines how publishers are taxed.
In 1992, he sponsored California legislation, which allows out-of-state retailers to publish electronic catalogs on in-state computer servers without creating nexus. He also disputed the Multistate Tax Commission’s nexus bulletin 95-1 which led to the California FTB and SBE rescinding their endorsement.
Later, he initiated the passage of California Assembly Bill 103, which codified the tax treatment of technology transfer agreements, and he co-wrote the tax law that exempts charitable donations of equipment from use tax. He also co-chaired an ambitious property tax study on hi-tech manufacturing equipment lives and the secondary market value for computers. In 1995, he helped draft Regulation 1501.1, which defines how research and development contracts are taxed.
Mr. Ryan was born in Joliet, Illinois. He attended Eastern Illinois University on a basketball scholarship and graduated with a B.S. in Accounting. He received his M.B.A. with an emphasis in Accountancy from Eastern Illinois and received the American Legion’s Outstanding Scholastic Achievement Award.
Prior to working for Apple Computer, Mr. Ryan worked for the State of California, Memorex, and Burroughs/Unisys.
M. David Ruff
M. David Ruff serves as Chief Consultant to the Assembly Committee on Revenue and Taxation. In this role, David analyzes legislation, provides technical assistance on tax law, and organizes informational and oversight hearings to provide a public forum for reviewing relevant tax issues. David also represents the Committee as a member of the Advisory Council to the State Board of Equalization's Executive Director.
David was previously an attorney in the Sacramento office of McDonough Holland & Allen PC and, before that, a Special Deputy District Attorney in Marin County. David earned his law degree in 2002 from the University of California, Berkeley (Boalt Hall). He received his undergraduate degree in political science, summa cum laude, from the University of California, Davis in 1999, where he was a Regents Scholar.
Steve Sims is currently the owner of Steve Sims, EA LLC a boutique firm specializing in resolving California income tax controversy issues. He served as Director of State and Local Tax Controversy in KPMG LLP's Sacramento office for two years. In his role, Mr. Sims was responsible for assisting clients and supporting KPMG's network of controversy specialists on California income tax issues.
Prior to joining KPMG, Steve served as the California Taxpayers' Rights Advocate for seven years. As the Advocate, he was responsible for addressing taxpayers' issues, concerns, and challenges related to income and franchise taxes. During his 32-year career with the Franchise Tax Board, Steve worked in many different areas including audit, collections, and education outreach.
Steve has also been recognized by several professional organizations and was the recipient of the California Society of Enrolled Agents 2014 President's Award, UCLA Extension Tax Controversy Institute's 2014 Bruce I. Hochman Award, as well as the 2015 CalTax Taxpayer Award for Outstanding Public Service.
David R. Williams
David Williams is the Chief Tax Officer and Executive Director of Intuit Tax and Financial Center. He is charged with helping lead and drive growth in Intuit’s various tax businesses including TurboTax, the largest do-it-yourself software solution in the United States as well as Intuit’s professional products that are used by thousands of tax practitioners. In this role, David also works with other Intuit businesses to shape their strategies, engage with external stakeholders and partners, and support industry initiatives.
Prior to joining Intuit, David had a long career in tax policy and tax administration – including fourteen years as a U.S. Senate staffer working primarily on tax issues for the Senate Budget Committee and for Senator Bill Bradley.
In his more than 13 years at the IRS he held a number of positions including Chief Communications Officer as well as Director of the Earned Income Tax Credit office, Director of Electronic Tax Administration and Director of the Return Preparer Office.
David holds a M.P.P. degree from the John F. Kennedy School of Government at Harvard University, and a B.S. degree in Business Administration from Colorado State University.
Kathleen Wright is the Director of the State and Local Tax Program at Golden Gate University School of Taxation, San Francisco. She has a B.S. in Accounting from Florida State University, a J.D. from Fordham Law School, New York City, an M.B.A. in Taxation from New York University, and a LL.M. in Taxation from Golden Gate University School of Law, San Francisco. She is also a CPA licensed in California and New York and admitted to practice law in New York.
She has a private tax practice focusing on representation and small business tax planning and consulting. She also provides Expert Witness services on state and local issues and has worked in this capacity with FTB and the Department of Revenue, Kansas. She has worked in the field of tax for over 40 years including experience in public accounting (KPMG) and Citibank, N.A. in New York City.
She writes a column for State Tax Notes published by Tax Analysts (Washington, D.C.) where she serves as the California correspondent. She publishes frequently on state and local issues with articles appearing in The Tax Adviser, The Tax Lawyer, The Journal of State Taxation (where she serves on the Editorial Board), and The Journal of Legal Tax Research.
She has been elected to the Board of Trustees for the California CPA Education Foundation and the Executive Advisory Board for the Franchise Tax Board. She has also been appointed to the Technical Resource Panel for State and Local Tax issues of the American Institute of Certified Public Accountants. Most recently, she was appointed by Governor Brown to the California Board of Accounting (the state agency that regulates and oversees the practice of public accounting in the state).
She speaks frequently on multistate topics and continues to present seminars for the California CPA Education Foundation on a wide variety of topics.
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