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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:

Joseph Bankman

Joseph Bankman


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.

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Karen Brosi

Karen Brosi


Karen Brosi has been practicing in Palo Alto, California for over twenty-five years. She is a Certified Financial Planner professional and Enrolled to Practice before the Internal Revenue Service.

A native Californian, Karen completed her undergraduate education at Cal Poly, San Luis Obispo, with a major in Mathematics. In the community, Karen is active in her local church. She is a past-president of Golden Gate Chapter and past officer of the California Society of Enrolled Agents.

Karen advises clients in individual tax and family wealth planning, specializing in complex tax strategies, securities and real estate transactions. A frequent lecturer, Karen speaks for various state and local tax professional organizations and nationally for AICPA, NAEA and Western CPE. She was named Outstanding Conference Instructor for 2011-12 and Outstanding Webcast Instructor for 2012-13 by California CPA Education Foundation. Karen has written articles on a variety of tax and financial planning topics, and has been widely quoted in the print media. She and her teaching partner, Sharon Kreider, CPA, present a renowned two-day comprehensive federal and California tax update.

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Marnie Brown

Marnie Brown


Margaret (Marnie) Brown, CPA, serves as a Committee Consultant for the Senate Governance and Finance Committee. As a consultant, she provides technical assistance on tax policy to senators, staff, and members of the public. She focuses on both personal income tax law and cannabis tax law.

Originally, from Olympia, Washington, Marnie received both her undergraduate degree in accounting and a Masters of Professional Accounting (with an emphasis in tax) from the University of Washington. While at the university, she was appointed by Governor Jay Inslee to serve as the Student Regent on the University of Washington’s Board of Regents. She also served on the University’s Audit Advisory Committee. After graduation, Marnie moved to Los Angeles, California to work for Ernst & Young as a tax staff.

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Chris Campbell

Chris Campbell


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.

Affiliations

  • 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

Distinctions

  • 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)

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Gina L. DeRosa

Gina L. DeRosa


Gina L. DeRosa, CPA, CFP® is the President of Gina L. DeRosa, CPA, PC, an accounting and financial planning firm specializing in tax preparation and representation of small businesses and high net worth individuals. Gina has 27 years of experience in representation before the Internal Revenue Service, Franchise Tax Board, Employment Development Department and Board of Equalization.

Gina is active in the California Society of CPAs, currently serving as the State Subcommittee Chair of the Committee on Taxation and as a member of the Board of Directors for the Los Angeles Chapter. In addition to her volunteer work with professional organizations, Gina is also active in her local community, currently serving on the Finance Committee for the Beach Cities Health District, the Class Curriculum Council for Leadership Hermosa Beach, and as a member of the Citizens’ Oversight Committee for a Hermosa Beach City School District bond.

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Nikki Dobay

Nikki Dobay


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.

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Margaret Dunn

Margaret Dunn


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.

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Lynn Freer

Lynn Freer


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.




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Colin Grinnell

Colin Grinnell


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.




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Robert Gutierrez

Robert Gutierrez


Rob is the President and Chief Executive Officer of CalTax, responsible for managing the staff and overall direction of the association. Rob joined CalTax in August 2009, and served as Director of State & Local Finance and Director of the California Tax Foundation, the nonprofit research organization founded by CalTax in 1980.

Rob has participated in successful state and local ballot campaigns, including Proposition 10 of 2018. He has completed extensive research on California tax policy, including property taxes, how taxes and fees are applied under Proposition 26, and legislative spending priorities. He assisted in the publishing of the second edition of California's Tax Machine: A History of Taxing and Spending in the Golden State. He also coordinated CalTax’s litigation and amicus strategy.

Rob holds a degree in political science from Westmont College in Santa Barbara.

Areas of Focus

  • Property Tax
  • Proposition 13
  • Proposition 218
  • Proposition 26
  • Local Taxes (Parcel Taxes, UUTs, Gross Receipts Taxes, etc)

Research

  • Tax Watch: Major Taxes and Fees Introduced in the California Legislature.” California Tax Foundation, 2013-2018.
  • The Evolution and Impact of Proposition 13: A Visual Guide to California’s Property Tax System.” California Tax Foundation, June 6, 2018.
  • Piecing Together California’s Parcel Taxes – An In-Depth Survey of Local Special Taxes on Property.” California Tax Foundation, September 2014.
  • Understanding Proposition 26 – A Sponsor’s Guide to California’s New Tax Structure.” California Taxpayers Association, August 15, 2011.

Publications

  • Frequent Contributor to the CalTaxletter
  • California’s Tax Machine: A History of Taxing and Spending in the Golden State (Second Edition)



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Dan Kostenbauder

Dan Kostenbauder


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.

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Gary Renville

Gary Renville


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.

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M. David Ruff

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.

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Terry Ryan

Terry Ryan


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.

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Jennifer Wetteman

Coming soon


CA Society of Enrolled Agents

Biography coming soon!









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David R. Williams

David R. Williams


David R. 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.

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Kathleen Wright

Kathleen Wright


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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Last Updated: 02.27.2019

 

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