2010 Member Biographies


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Internal Revenue Service Advisory Council
2010 Member Biographies


David Bernard 

Mr. Bernard, CPA, recently retired as the Vice President for Taxes and Real Estate for Kimberly-Clark Corporation in Neenah, Wisconsin.  Mr. Bernard joined Kimberly-Clark in 1974 and has held various positions within the Tax Department, including chief tax officer for the last 12 years.  In 2005, his responsibilities were expanded to include the North American real estate management.  His responsibilities included tax management, including tax strategies, risk management and talent development, and real estate.  Mr. Bernard served as the Tax Executives Institute’s (“TEI’s”) 2006-2007 International President and presently serves on the National Advisory Board for the Michigan Technological University School of Business and is a member of that Board’s Executive Committee.  He is a CPA, and he holds a BSBA from Michigan Technological University and an MBA from the University of Wisconsin-Oshkosh.  (LMSB Subgroup)

Michael Casey 

Mr. Casey, MAAT, CPP, EA, ATP, is an accountant with West, Christensen, PC in Flagstaff, Arizona.  Mr. Casey has over 20 years experience in accounting and taxation, specializing in all aspects of individual, business, non-profit and payroll taxation.  His responsibilities include a wide variety of tax planning and consulting services and have extensive experience in corporate, individual and payroll tax compliance, and in representing clients before the IRS.  He has been a national speaker for the American Payroll Association and has published and written numerous articles for APA and Accounts Payable journals on the subject of IRS audits.  In addition, he is an associate professor for Coconino Community College and teaches the individual and business tax classes.  He also serves as APA’s Chapter Government Liaison Officer.  Mr. Casey holds a BA in Accounting from the University of Cardiff, Wales, U.K.  (W&I Subgroup)

Mark Castro  

Mr. Castro is the General Manager of the Bellevue, Washington ,Office for Petz Enterprises, Inc.  He has worked 18 years in the tax software field developing individual and business tax software as well as federal and state electronic filing programs. He is a member of the board of the National Association of Computerized Tax Processors (NACTP) and a member of the Council of Electronic Revenue Communication Advancement (CERCA). He has a BS in Business Administration (Accounting) from California State University, Northridge, and has been a Certified Public Accountant since 1989.  (OPR Subgroup)

Conrad Davis 

Mr. Davis is a partner in the firm of Ueltzen & Company, LLP, in Sacramento, CA.  He has been preparing tax returns for over 21 years. He was the co-chair of the AICPA taskforce for updating the Statements on Standards for Tax Services.  Mr. Davis is currently serving as Chair of the California Society of Certified Public Accountants.  He has a BS in Agricultural Science and Management from the University of California and an MS in Taxation, from the Golden Gate University.  (OPR Subgroup)

Thomas J. DeGeorgio 

Mr. DeGeorgio is Vice President Tax – Americas for BHP Billiton in Houston, TX.  Prior to joining BHP Billiton, he worked for Shell Oil Company as the head of US Tax, Director of Tax Assurance and Operations.  He has over 30 years experience in taxation including Excise Tax, State and Local tax, Federal Income Tax Compliance, and Federal Income Tax audits & appeals.  He is a member of the Tax Executives Institute and currently represents the Houston Chapter on their International Board of Directors. He is a member of AICPA and Texas Society of CPAs.  He has a BS in accounting from the Philadelphia University and a MBA with a concentration in taxation from the University of Houston.  (OPR Subgroup)

Teresa Douglass         

Ms. Douglass is a practicing CPA and attorney with MHC Certified Public Accountants, LLC, and MHC Law Group, LLC, in Mexico, Missouri.  She has over 20 years of experience in tax practice that includes tax planning, tax return preparation and representation of taxpayers in IRS matters.  Ms. Douglass is a member of the AICPA, Missouri Society of Accountants, ABA Tax Section, and Missouri Bar Probate and Trust Committee and Elder Law Committee.  She is also admitted to practice before the US Tax Court.  Ms. Douglass has a BS in Accounting and a JD from the University of Missouri-Kansas City and an LLM in taxation from the University of Florida.  (OPR Subgroup)

Ann Esarco 

Dr. Esarco, CPA, EA, is a Professor at McHenry County College in Crystal Lake, Illinois.  She has owned and operated her own accounting and taxpayer representation firm, AJE Associates, PC, since 1982.  She partnered with McHenry County College and the Center for Economic Progress to form a VITA tax site.  In addition, she was awarded a grant from the Illinois Community College Board to design and implement a program that would award a Tax Practitioner Certificate to qualifying students. She has written numerous articles and books such, as “IRS Now Considering Your Economic Reality,” “Taxpayer Advocate,” The Wall Street Journal.   Dr. Esarco holds a Ph.D. in Education from Capella University, Minneapolis, MN, a MS – Taxation from Northern Illinois University, DeKalb, IL, and a BS – Accounting/Management from St. Mary of the Woods College, Indiana.  (W&I Subgroup)

Jay Fishman 

Mr. Fishman is a Managing Director of Financial Research Associates and has been actively engaged in the appraisal profession since 1974.  He specializes in the valuations of business enterprises and their intangible assets including: patents, trademarks, customer lists, goodwill, and going concern.  Mr. Fishman has co-authored several books, including the recently released Standards of Value: Theory and Applications and Guide to Business Valuations (both with Shannon Pratt), and written numerous articles on business valuation.  He holds a bachelor’s and master’s degree from Temple University, as well as an M.B.A. from LaSalle University.  Mr. Fishman is a Fellow of the American Society of Appraisers, Editor of the Business Valuation Review, and a former Trustee of the Appraisal Foundation.  (SBSE Subgroup)

William Frazier 

Mr. Frazier is Senior Managing Director and owner of Howard Frazier Barker Elliott, Inc. in Dallas, TX.  He has 30 years of experience in business valuation and corporate finance.  He is a member of the American Society of Appraisers (ASA).  Mr. Frazier has a BS in Commerce from Spring Hill College and a Master of International Management from the American Graduate School of International Management.  (OPR Subgroup)

Lonnie Gary  

Mr. Gary is a partner in the accounting firm of Young, Craig & Co., LLP in Mountain View, CA.  He has been a professional tax practitioner for 22 years, 17 as an enrolled agent specializing in representation.  He has qualified as a non-attorney to practice before the U.S. Tax Court.  Mr. Gary is a member of the Board of Directors of the National Association of Enrolled Agents and serves on the Government Relations Committee. He is a past president and member of the California Society of Enrolled Agents and the East Bay Association of Enrolled Agents.  He has a BS in Electrical Engineering with a business minor from the Illinois Institute of Technology.  (OPR Subgroup)

Larry Gray  

Mr. Gray is owner and partner of AGC-Alfermann, Gray & Co., CPAs LLC in Rolla, MO.  Mr. Gray has been a tax professional for 30 years as well as a seminar instructor and tax author.  He is a member and past-president of the National Association of Tax Professionals, a member of the American Institute of CPAs, the National Society of Accountants, the Missouri Society of Certified Public Accountants, Accreditation Council for Accounting and Tax, The National Association of State Board of Accountancy and the Missouri State Board of Accountancy.  He has a BS in Business Administration from the University of Missouri-Columbia. (OPR Subgroup)

Dean Heyl 

Mr.  Heyl, JD, is an attorney and Director of Government Relations for Direct Selling Association in Washington, DC.  He represents a variety of corporations and associations; develops and implements national legislative strategies; testifies before committees and regulatory boards; monitors and analyzes legislative/regulatory actions with a strong focus on tax and accounting issues, and negotiates contracts.  Direct Selling Association is a national trade association of the leading firms that manufacture and distribute goods and services sold directly to consumers.  Mr. Heyl holds a JD from the University of South Dakota Law School and a BS in Journalism from South Dakota State University.  (SBSE Subgroup)

Ernest V. Hicks 

Mr. Hicks, EA, CMA, is the President of Hicks and Hicks Enterprises in Anaheim, CA. His practice includes tax preparation and tax planning for individuals and small businesses.  Mr. Hicks also specializes in preparing returns for corporations, partnerships, LLC, and fiduciary returns.  In addition, he is a member of the National Association of Enrolled Agents (NAEA) and the California Society of Enrolled Agents.  Mr. Hicks holds a Business Administration degree from Idaho State University and an MBA from Pepperdine University.  (W&I Subgroup)

Marshall Hunt 

Mr. Hunt, CPA, currently serves as Director, Tax Assistance Program for the Accounting Aid Society in Detroit, MI.  Mr. Hunt directs one of the largest free tax assistance programs in the nation for low-income taxpayers.  His responsibilities include volunteer recruitment, retention, training, publicity, outreach, tax site selection, scheduling, and return preparation procedures.  Under his direction, Accounting Aid served over 17,000 low-income seniors and families in southeastern Michigan in 2010.  He is also an adjunct lecturer in taxation at the University of Michigan-Dearborn.  Prior to joining the Accounting Aid Society, Mr. Hunt was a Territory Manager for Heavy Manufacturing, Construction & Transportation, for the Large and Mid-Size Business Division at the Internal Revenue Service.  Mr. Hunt holds a Masters of Science Degree in Taxation from Walsh College in Troy, MI, and a BBA Degree from the University of Michigan-Dearborn.  (W&I Subgroup)

Marc Korab 

Mr. Korab, JD, LLM, is a Senior Vice President – Corporate Tax for Citigroup Inc., in New York, NY.  Mr. Korab's responsibilities include providing tax counsel and advice to the corporation on a variety of matters, with a focus on representing Citigroup before the IRS in its Federal tax audits.  Prior to joining Citigroup, he practiced law with the New York office of the law firm DLA Piper US, LLP, representing taxpayers in complex federal, state, and local tax controversies and litigations.  Mr. Korab holds an LL.M. from Georgetown University Law Center, a JD from Rutgers School of Law, and a BA from Rutgers College.  He is a member of the New York, New Jersey, and District of Columbia Bars.  (LMSB Subgroup Chair)

Joan LeValley 

Ms. LeValley, EA, is the owner of JCL and Company in Park Ridge, IL.  She has been an accountant, tax preparer and financial consultant for more than 30 years.  She is a member of the National Society of Accountants and Chaired the Federal Taxation Committee the past two years and was a member of the IRS Advisory Council (IRSAC) 2005-2007.  She is the recipient of the "2008 NSA Accountant of the Year" award and the "2008 Person of the Year" award by the Independent Accountants Assn. of IL.  Ms. LeValley was the Past President of the Independent Accountants Association of IL and has served on the Chicago, IL, Liaison Stakeholder Committee for more than 20 years.  Ms. LeValley has a BA in Business Administration and Accounting from Manchester College. (OPR Subgroup)

David Lifson  

David Lifson, CPA, is a partner with Crowe Horwath LLP. He is a former president of the New York State Society of CPAs and is the recipient of the American Institute of CPAs 2009 Arthur J. Dixon Memorial Award, the accounting profession's highest award in the area of taxation.  Mr. Lifson is a tax specialist who helps businesses and individuals manage their tax responsibilities and business operations. Experienced in both domestic and international matters, he spends much of his time monitoring ongoing tax and related operating issues for clients, and helping them manage changes to their personal or business circumstances. Industries served are broad, including communications; food/beverage manufacturing, distribution and resale; import/export; marketing/advertising; professional firms; real estate; software/IT; securities and commodities brokerage; trading and international shipping.  He has written numerous articles, testified before Congress, is a frequent lecturer and panelist and regularly appears in the media, representing the American Institute of CPAs and the NYSSCPA. Mr. Lifson holds a BSBA (summa cum laude) from Babson College, Wellesley MA. (SBSE Subgroup Chair)

Janice Lucchesi 

Ms. Lucchesi, CPA, currently serves as Vice President of Tax for Akzo Nobel Inc, in Chicago, IL.  Ms. Lucchesi joined Akzo Nobel in 1993 and her responsibilities include directing the tax affairs of the companies in North America and coordinating transactions with international tax impact with the foreign parent.  Prior to joining Akzo Nobel Inc., Ms. Lucchesi was a Senior Manager with Ernst and Young. Ms. Lucchesi is a member of the Executive Committee of the Organization for International Investment, the International Fiscal Association, and the Tax Executive Institute.  She is member of the Advisory Board of the George Washington Law School/IRS Annual Institute on Current Issues in International Taxation and the University of Chicago Tax Conference Planning Committee.  She is a CPA, and holds a B.A. degree in economics and sociology from Rice University and a Master of Management degree from Northwestern University.  (LMSB Subgroup)

Carol Markman 

Ms. Markman, CPA, is a Partner with Feldman, Meinberg & Company, LLP, in Syosset, NY.  She is responsible for tax-related correspondence and audits, supervising staff and serving individuals, professionals, small businesses, estates and not-for-profit clients.  Prior to joining Feldman, Meinberg & Co., LLP, Ms. Markman was the owner/manager of Carol C. Markman, CPA.  Her firm provided general accounting and income tax return preparation and tax planning to individual, small businesses, professionals, estates and not-for-profit organizations.  In addition, she represented clients before taxing authorities for audits and provided litigation support services in matrimonial and other matters.  Ms. Markman is a Past President of the National Conference of CPA Practitioners.   In 2005 she was named among the Top 100 Most Influential People in Accounting by both Accounting Today and CPA Magazine. She holds a MS in Accounting from C.W. Post Center Long Island University and a BS in Mathematics from City College of New York.  (W&I Subgroup)

Robert McKenzie 

Mr. McKenzie is a Partner of the law firm of Arnstein & Lehr, LLP, of Chicago, Illinois, concentrating his practice in representation before the Internal Revenue Service and state tax agencies. He has lectured extensively on the subject of taxation. He has presented courses on representation before CPA's, attorneys and Enrolled Agents nationwide.  Prior to entering private practice, Mr. McKenzie was employed by the Internal Revenue Service, Collection Division, in Chicago, Illinois from 1972 to 1978.  He was Vice Chair Professional Services of the ABA Tax Section (2003 – 2005).  He is past Chairman of the Chicago Bar Association Federal Tax Committee. Mr. McKenzie is the author of “Representation Before The Collection Division Of The IRS and co-author “Representing The Audited Taxpayer Before The IRS” and “Representation Before The United States Tax Court”.  Mr. McKenzie has received an AV rating from Martindale and Hubbell and has been selected for listing by Law and Leading Attorneys and Super Lawyers.  He has been elected to the American College of Tax Counsel and serves on its Board of Regents. Mr. McKenzie received his J.D. with High Honors from the Illinois Institute of Technology, Chicago Kent College of Law.   (SBSE Subgroup)

Daniel T. Moore 

Daniel T. Moore, CPA, operates the Accounting Solutions Division of The Moore Agency, Inc, a family-owned company, in Salem, Ohio. Mr. Moore provides tax preparation and accounting assistance to families, individuals and small business. Mr. Moore also operates a payroll preparation and payroll compliance service. Mr. Moore graduated from Kent State University with a Bachelor of Business Administration degree in Accounting. He also has a Master's Degree in Public Administration from Gannon University.  Mr. Moore is a member of the AICPA, Ohio Society of CPAs and the American Payroll Association. In 2008, Mr. Moore was selected as one of five MVP's for the Mahoning Valley 40 individuals under 40 awards.  The 40 under 40 awards recognizes individuals for their commitment to community service.  (W&I Subgroup Chair)

Ameek Ponda 

Mr. Ponda, JD, LLM, is a partner with Sullivan & Worcester, LLP, in Boston, Massachusetts, and also a member of the firm's management committee. Mr. Ponda joined Sullivan & Worcester in 1992 and his responsibilities include domestic and international taxation, with an emphasis on mergers & acquisitions and REIT transactions. In addition, Mr. Ponda is an adjunct professor with the Boston University School of Law Graduate Tax Program, where he has taught courses in Business Tax Planning, Corporate Reorganizations, International Taxation, RICs & REITs, and Financial Products. He is a frequent speaker on taxation topics and the author of numerous articles, including "REITs Abroad" and "Economic Inconsistencies in the Taxation of Currency Swaps".  Born in Bombay and fluent in Hindi and Urdu, Mr. Ponda is a charter member and former secretary of The Indus Entrepreneurs - Boston, and on the Advisory Board to the South Asian Bar Association of Greater Boston.  He is also a member of the American Law Institute and the International Fiscal Association. Mr. Ponda holds a BA from Harvard College, a JD from Harvard Law School, and an LLM in Taxation from Boston University School of Law.   (LMSB Subgroup)

Charles Rettig   

Charles Rettig Mr. Rettig, JD, LLM, is an Attorney with
Hochman, Salkin, Rettig, Toscher & Perez, P.C., in Beverly Hills, CA. Mr. Rettig specializes in tax controversies as well as tax, business, charitable and estate planning, and family wealth transfers.  He is is on the National Board of Advisors for the Graduate Tax Program (LL.M. in Taxation) at New York University School of Law; a Member of the Advisory Board of the California Franchise Tax Board; an elected Regent and Fellow of the American College of Tax Counsel; a Member of the Board of Trustees for the California CPA Education Foundation; and a Member of the Board of Advisors for the CCH Journal of Tax Practice and Procedure. He is a frequent lecturer before national, state and local professional organizations and has authored articles in many national, state and local publications. In addition, he writes regular columns for CCH Journal of Tax Practice and Procedure and for Tax Analysts- Tax Notes on tax procedure matters. Mr. Rettig holds a LL.M in Taxation from New York University, a J.D. (cum laude) from Pepperdine University and a BA in Economics from the University of California at Los Angeles.  Mr. Rettig holds a LL.M in Taxation from New York University, a J.D. (cum laude) from Pepperdine University and a BA in Economics from the University of California at Los Angeles.  (Vice Chairman IRSAC & SBSE Subgroup)

Christopher Riley 

Mr. Riley, CPA, is the Director, State Government Relations for Archer Daniels Midland Co., in Decatur, Illinois.  Mr. Riley joined Archer Daniels Midland Co., in 1995 and served as Director of Tax Audits from 2006 to 2009.  He was previously employed as a Senior Tax Associate with Deloitte & Touche in New York City.  As Director of Tax Audits, his responsibilities included managing Federal Audits of Consolidated, Excise Tax, Employment Tax, Foundation and Partnership Returns, including its participation in the IRS’s Compliance Assurance Process (CAP) program.  In addition, he is a member of Tax Executives Institute and previously served as Chair of its IRS Administrative Affairs Committee.  He is a CPA, and holds a BA degree in Mathematics Education from Eastern Illinois University, Charleston, IL and an MBA with an emphasis in accounting, and an MST in Taxation from the University of Illinois, Champaign, IL.   (LMSB Subgroup)

Bonnie Speedy  

Ms. Speedy is the National Director of AARP Tax-Aide at the AARP Foundation in Washington, DC.  Ms. Speedy is a professional manager, coordinator and trainer with many years of professional experience in areas dealing with:  strategic planning, policy development and application, grant-funded programs, accounting, the application of monitoring of federal regulations dealing with tax law, pensions and 501 (c) organizations with grant-funded programs.  In addition, she directs all aspects of AARP Tax-Aide, serving over two million taxpayers a year, including program outcomes, policy development, implementation strategies, evaluation of effectiveness and communication to program volunteers.  Ms. Speedy holds a Bachelor of Science degree from the University of Maryland and attained Certified Pension Consultant status.  (W&I Subgroup)

Philip M. Tatarowicz 

Mr. Tatarowicz, JD, LLM, has worked in the tax field for over 30 years and is a Partner and Ernst & Young’s National Director of State and Local Tax Technical Services in Washington, DC.  He is responsible for assisting the firm’s clients and offices worldwide in multi-state tax matters, coordinating the development and quality of its state and local tax practice, and ensuring that E&Y’s services reflect the latest regulatory and precedent-setting developments.  Mr. Tatarowicz is former Chair of the American Bar Association’s Committee on State and Local Taxation, a member of the American Institute of Certified Public Accountants, and an adjunct Professor of Law at Georgetown University Law Center.  He holds a BA in Accounting and Business Economics (Benedictine University); a Juris Doctorate (Northern Illinois University College of Law) and LLM (Tax) (Georgetown University Law Center).  (Chairman IRSAC)

Joni Terens 

Ms. Terens, EA, is the President of Accurate Bookkeeping & Tax Service Inc., in Tustin, CA.  Her responsibilities include tax preparation and tax planning for individuals and businesses.  She also specializes in taxpayer representation before the Internal Revenue Service and state taxing agencies.  Ms. Terens teaches IRS Small Business Seminars, VITA classes and FEMA workshops.  In addition, she has taught IRS Exit seminars at local military bases and specializes in tax issues for the military.  She is the chairperson of the Southern California IRS/CSEA Practitioner Seminar.  Ms. Terens holds an A.A. Degree in Accounting from Saddleback College, Mission Viejo, CA.  (W&I Subgroup)

Madeleine Townes 

Ms. Townes, JD, is a licensed attorney specializing in corporate and individual tax.  Ms. Townes worked as a Tax Manager with NYK Logistics (Americas) Inc., in Memphis, TN.  Her responsibilities there included filing Canadian income taxes, filing property, income, and miscellaneous taxes for the Corporation.  She was also responsible for obtaining Business Licenses for local offices in 26 states.  She is experienced in the design and delivery on innovative, bottom-line change management programs through account reconciliations that generate over $80 million annually through the restructuring of internal operations business processes consistent with short/long term organizational objectives.  In addition, she provides visionary leadership in turning under-performing operations and start-up opportunities through team leadership, building key alliances, and implementing quality control management systems.  Ms. Townes holds a JD from The University of Memphis, Cecil C. Humphreys School of Law and a Bachelor of Science Degree in Business Administration (Emphasis-Accounting) from Fisk University in Nashville, TN.  (SBSE Subgroup)

Cyndi Trostin 

Ms. Trostin, JD, LL.M., is a practicing attorney with Marvin H. Glick & Associates in Chicago, Illinois.  Having more than 20 years of experience in federal taxation, Ms. Trostin combines private practice with teaching, research and consulting.  Her fields of expertise include IRS Tax controversy (audits, appeals, offers-in-compromise), advocacy, tax preparation (individuals, trusts, estates, gifts, private foundations), forensic accounting, estate planning, business planning, and trust/probate administration and litigation.  Ms. Trostin holds a BSBA degree in business management from Roosevelt University, and a JD and an LL.M. in taxation (with honors) from the John Marshall Law School in Chicago, IL.  She is an adjunct professor teaching Tax Accounting in the LL.M. and MST programs, serves on the Tax Advisory Board and is a faculty advisor for independent tax studies at the John Marshall Law School.  (SBSE Subgroup)

Carolyn Turnbull 

Ms. Turnbull, CPA, is the Director of Tax for Moore, Stephens and Tiller in Atlanta, GA.  Ms Turnbull has extensive and broad experience assisting clients and other professionals in her firm with highly technical and complex federal, multi-state, and international C corporation, S corporation, partnership and individual tax issues.  Her clients operate in a variety of industries, including manufacturing, warehousing and distribution, real estate, construction, health care, and professional services.  Ms. Turnbull is a frequent lecturer on a variety of tax topics for various professional organizations. She serves on a national level for the American Institute of Certified Public Accountants as a member of the Tax Executive Committee and as a discussion leader, technical reviewer, and presenter for AICPA continuing education courses. She is a past Chair of the AICPA Corporations and Shareholders Technical Resource Panel and former member of the editorial board of the Tax Advisor. Ms. Turnbull holds an MS-Taxation and a BBA-Accounting (Cum Laude) from the University of Wisconsin-Milwaukee.  (LMSB Subgroup)

Deborah Walker 

Ms. Walker, CPA, is a partner with Deloitte Tax, LLP, in Washington, DC.  She is a leader of the Washington National Global Employment Services practice.  She specializes in numerous employee benefit and executive compensation issues, including qualified and nonqualified deferred compensation arrangements, employment taxes and health and other welfare benefits plans.  She also assists clients in resolving liabilities for unpaid taxes.  Prior to joining Deloitte Tax, LLP, Ms. Walker was Deputy to the Benefits Tax Counsel at the Office of Tax Policy at the United States Treasury Department and was formerly a partner-in-charge of the KPMG MidAtlantic Compensation and Benefits Practice, providing consulting services to individuals and corporate clients.  In addition, she is an active member of the American Institute of Certified Public Accounts and has authored and co-authored numerous articles on compensation and employee benefits issues.  Ms. Walker holds a Masters of Business Administration, University of North Carolina, Chapel Hill, North Carolina, and a BA in Economics from Alfred University, Alfred, NY.  (SBSE Subgroup)

Brian Yacker 

Mr. Yacker, JD/CPA, is a Partner in the Exempt Organizations Tax Group with Windes & McClaughry in Irvine, CA. He has practiced as a tax attorney/CPA for the past 18 years exclusively focusing upon addressing the tax and legal needs of his exempt organization clients.  Mr. Yacker is a member of the Exempt Organizations Committee of the American Bar Association, the Exempt Organizations Committee of the California State Bar Association, and he is also a member of the AAA-CPA (and serves on their Finance Committee and Audit Committee).  He also is the lead instructor in the exempt organizations area for the CalCPA Education Foundation and has published numerous technical texts addressing tax and legal issues for exempt organizations. Mr. Yacker has a BS in Finance from McIntire School of Commerce, University of Virginia and JD from the Indiana University School of Law. (OPR Subgroup Chair)