Cohen Robert Jay
Session: Federal and California Income Tax UpdateBio:
Robert Cohen is a partner at the Encino accounting firm Lodgen Lacher Golditch Sardi Saunders & Howard CPAs LLP. He has been a partner there since January 1995. Cohen is a graduate of the University of California, Los Angeles where he received a bachelor’s degree in economics in 1974. He began his public accounting career working in the audit department of Kenneth Leventhal and Company, a national accounting firm based in Los Angeles that specialized in representing clients in the real estate industry. After working at several smaller-sized accounting firms in the Los Angeles area, he decided to open up his own practice in the early 1980s. In addition to real estate, Cohen learned to provide accounting and tax services to various businesses over the years. His mantra is that he “helps clients make, keep and eventually give away their wealth.”
In 2015, a fateful lunch with a healthcare attorney in Los Angeles led to his decision to learn all that he could about representing clients in the cannabis industry. Similar to the reasons Kenneth Leventhal decided to represent clients in the real estate industry, Cohen felt the cannabis industry has been underserved by the public accounting community. Part of the reason for this is because CPAs have been hesitant to jump into this growing industry because of regulatory and legal roadblocks. Today, Cohen serves clients in the cannabis industry including growers, manufacturers and dispensaries. In connection with representing these clients, he has taught them the importance of having adequate internal control systems as well as the importance of preparing and filing accurate income tax returns. Cohen has helped them make decisions about how to structure their businesses from a business and tax perspective, and works with their other professional advisors to help them grow their businesses.
In addition to running his accountancy practice, Cohen is also a group leader in a Southern California-based professional networking group named Provisors. As a group leader of a Century City-based group, he leads 35 professionals on a monthly basis to help them know, trust and eventually refer business to one another. As part of his membership in Provisors, Cohen is also a member of a Provisors-specific industry cannabis group. He has given presentations on accounting and tax issues of the cannabis industry to various Provisors and other networking groups in Southern California.
Session: Regulatory UpdateBio:
Dellinger Arthur J.
Dr Juli Crockett (Director of Compliance, MMLG) was recruited into the cannabis industry in early 2015 to launch the W Vapes brand, and served as their Chief Compliance Officer before joining MMLG in January 2018. Crockett was elected to the CCIA Board of Directors in 2017, and also served as Co-Chair of NCIA's Federal Policy Committee. She is currently the Chair of CCIA's Legislative Committee. Beyond the cannabis space, Alabama-born Crockett is a bona fide Renaissance woman: singer/songwriter, theater director, undefeated professional boxer and amateur champion, ordained minister, with a summa cum laude PhD from The European Graduate School. Formerly the Director of Marketing for a pioneering online adult toy company, she is also a published playwright, professional singer, and leader of an alt.folk band. After composing the theme song to the mini-documentary “Caine’s Arcade” she assisted in the formation of the Imagination Foundation, a children’s non-profit encouraging creativity & entrepreneurship. Unique to her career, Crockett is an undefeated professional boxer and amateur champion, featured in Sports Illustrated and other news outlets due to her professional connection to Jerry Boyd (aka F.X. Toole) author of Million Dollar Baby.
Session: Criminal Tax Issues/Going Through an IRS Audit Bio:
As senior tax partner at Cooper Moss Resnick Klein & Co. LLP, Kip Dellinger provides services as an expert in the areas of CPA tax practice regulatory discipline and malpractice matters; this includes his engagement by Big 4 CPA firms as an expert pertaining to conduct matters and substantive technical issues in several tax shelter malpractice cases. He also represents clients in tax controversy matters and provides services to tax counsel in civil tax matters. He has written several dozen articles and is a nationally recognized speaker in the areas of tax standards and tax procedure and technical tax matters. Dellinger is a recipient of the Saul Braverman Memorial Award of the CalCPA’s Committee on Taxation for distinguished service in tax practice. He is the recipient of the CalCPA Education Foundation’s 2013-2014 Award for Instructor Excellence, and is a recipient of a 2015 APEX Award for Publication Excellence for Feature Writing. He wrote the “Policy and Practice” column for Tax Notes magazine for several years, is the former columnist for tax practitioner conduct standards and ethics for TAXES (CCH) magazine, and is quoted multiple times in As Sure As Death (2015 edition), a leading compendium of quotations about taxes.
Dellinger serves on the AICPA Tax Division’s Tax Executive Committee and is a past chair of the AICPA Tax Division’s Tax Practice Responsibilities Committee and is the author of the Practical Guide to Federal Tax Practice Standards (CCH, 2007). He developed and teaches full-day courses on tax practice standards, conduct and quality control for California CPAs and quality control in a tax practice for the CalCPA Education Foundation. He also co-authors and teaches courses in avoiding tax malpractice and tax practice and procedure for California CPAs for the Foundation. Dellinger has spoken before the USC Law School Institute on Federal Taxation, the AICPA National Tax Conference, the UCLA Tax Controversy Institute, the Illinois Society of CPAs, the Florida Institute of CPAs, the Tennessee Society of CPAs and the California Tax Bar on multiple occasions. He is frequent speaker before other CPA and tax attorney conferences, meetings and discussion groups and has presented several national webcasts for CCH on the topics of FIN 48 for private companies, federal tax practice standards, and tax practice quality control matters and foreign income tax reporting and disclosure. Dellinger joined Cooper Moss Resnick Klein & Co. LLP in the San Fernando Valley in January 2012. He continues to maintain an office in Santa Monica.
Session: Updates from the Agencies Bio:
Lila Fedler is currently Technical Assistant to the Advocate and serves as a Franchise Tax Board spokesperson responsible for education and outreach efforts designed for taxpayer, business and the tax practitioner community. She is an Enrolled Agent with the Internal Revenue Service. Lila began her career with the Franchise Tax Board in 1980, and has a broad range of experience covering both personal income and corporation tax laws. She has experience as a Protest Hearing Officer, Auditor, and as an Audit Technical Specialist and Reviewer. In addition to more than 30 years of experience with FTB, Lila worked in the private sector as a Senior Manager of state and local tax practice. Lila works directly with the Taxpayer Rights' Advocate to assure that the taxpayers have been afforded the protection of the Taxpayer Bill of Rights.
Session: Breakout A: Bankruptcy and Receiver IssuesBio:
Galyan Ani A.
Jennifer Felten has been working in the real estate industry since 1993. Starting out in customer service at a title company, she worked her way into the escrow side of the business, where she worked as an escrow officer, manager and trainer.
Jennifer’s commitment to the field of real estate includes obtaining her Certificate of Achievement from the California Escrow Association as well as the professional designations of both Certified Escrow Office and Certified Bulk Sale Specialist. She has been an active member of the Ventura County Escrow Association since 1997, serving as President in 1999.
Her education also reflects her interest in real estate. While obtaining her Bachelor’s degree at UCLA, she took the eleven courses required to obtain her California Real Estate Broker’s License. Thereafter, she went to law school and obtained her Juris Doctorate with honors in 2006.
As the principal at RELAW, APC, she continues to use the knowledge and skills obtained as an escrow officer for the benefit of her clients.
Session: Federal and California Income Tax UpdateBio:
Ani Galyan is an attorney and a Certified Public Accountant admitted to practice in California. She focuses her practice at Millar Law in the area of tax law for federal, state and local tax compliance, tax disputes and tax crimes. Additional, she provides tax planning for international or domestic transactions. Typical clients include U.S. taxpayer disputes with the IRS and state taxing authorities, dual nationals with U.S. income tax exposure and voluntary disclosure (known as “tax amnesty”) for both offshore and domestic assets and income. She frequently publishes and speaks on issues relating to international tax compliance, taxation of cannabis industry and virtual currency reporting. Galyan has represented taxpayers in tax civil examinations with indication of fraud and criminal exposure, bringing the cases to a closure without fraud penalties or criminal investigation referral. In addition, Galyan has co-counseled with criminal attorneys representing clients facing white collar crime indictments. She has successfully advised clients through domestic and offshore voluntary disclosure procedures.
Galyan serves on the board of directors of the CalCPA Los Angeles Chapter, and as co-chair of the CalCPA Beverly Hills/Hollywood Discussion Group. She is a member of the Beverly Hills Bar Association and other organizations relating to the field of taxation and banking. Galyan was recognized as a Southern California Super Lawyers “Rising Star” in 2016 and 2017, and was a CalCPA Women-to-Watch nominee finalist in 2015 and 2017. Galyan obtained a bachelor’s degree in 2005 from USC in accounting; a juris doctor degree, cum laude, from Loyola Law School in 2012; and a master of laws, with highest distinction, from Loyola Law School in 2012.
Session: Updates from the Agencies Bio:
Trista Gonzalez has worked for the California Department of Tax and Fee Administration (formerly the Board of Equalization) for over 24 years. She was appointed chief of the Department’s Tax Policy Division in November 2016. In this role, Gonzalez oversees the development of policies and procedures for audit and collection functions as well as online services and taxpayer education.
Previous to this role, Gonzalez held various staff and supervisory positions within the agency. She started her career as a sales and use tax auditor in the CDTFA’s Oakland office. She has a bachelor’s degree in business administration (accounting) from California State University, Chico.
Session: Breakout A: Shift from Cannabis to CBDBio:
Janice Hardoon took the cannabis industry by storm in 2008, building what is now one of the leading recreational dispensaries in the Los Angeles area, K-Town Collective and The Antidote, a CBD superstore. Now she is the most well-known, influential women in the Cannabis industry.
The CBD Queen not only has an in-depth knowledge of the marijuana plant, she understands how each aspect of it works in what way so that she can harness specific benefits. After focussing on health and wellness, she parlayed this knowledge into creating a new wave of skin care products that promote the feelings of comfort. Her creams, serums and ointments have produced such staggering results that many have coined Elevate CBD Cosmetics, the fountain of youth.
Focusing on facial beauty, she launched her line in August 2015, changing the face of cosmetics. Prior to her success in the cannabis industry, Janice was a Financial Consultant and Operations Manager for Merrill Lynch. She garnered acclaim for generating over $20 million in revenue annually, leading to her induction into the prestigious Merrill Lynch Presidents Club.
Session: Breakout B: Legal Business StructuringBio:
Nicole Howell is one of California’s most effective and respected cannabis business and regulatory attorneys.
Industry executives, private investors, and public companies turn to Nicole for her perspective and proven track record in advising the industry’s most successful operators through California’s challenging and dynamic market.
In serving as general counsel to the state’s movers and shakers, Nicole has guided her clients over the major (and novel) corporate and regulatory hurdles unique to a market in its first decade of existence. Her role as lead regulatory counsel in successfully closing one of 2019’s largest and highest profile Canadian public company acquisitions of a beloved California enterprise demonstrates her skill in navigating bet-the-deal matters of first impression. Her work in structuring the legal framework for the state’s most innovative and fastest growing delivery provider illustrates her dedication to rolling up her sleeves to craft creative legal solutions that fuel business growth. Bold businesses and brands rely on Nicole’s counsel to be rooted in a rich understanding of the nuances, rules, and relationships that go into winning a successful outcome.
Nicole works actively with local and state legislative and regulatory efforts, having served as a member of State Treasurer John Chiang’s Cannabis Banking Working Group, as Chief Policy Advisor to the California Growers Association, on the Board of California NORML, and currently is involved in other industry and business related organizations, including the National and California Cannabis Industry Associations, International Cannabis Bar Association, San Francisco Chamber of Commerce, and the Executive Committee of the Cannabis Section for the San Francisco Bar Association.
Nicole has been recognized as one of the top 75 “Most Important Women in Cannabis” by Cannabis Business Executive, of the “30 Most Powerful Cannabis Lawyers” by MG Magazine, annually ranked by Super Lawyers magazine since 2012, and recognized for several years running as an “Attorney to Watch” by Chambers and Partners USA. In 2018, the firm was recognized by Entrepreneur Magazine in the nation’s top five cannabis firms. Nicole regularly speaks, teaches, and writes on the topics of cannabis and hemp business and regulatory law, and the decriminalization of plant medicines and other emerging therapeutics.
Prior to founding Clark Howell LLP (originally Clark Neubert LLP) Nicole practiced law at the San Francisco firms Clarence Dyer & Cohen LLP and Farella Braun + Martel LLP, where she earned a reputation as a tenacious, solution-oriented advocate in high stakes, parallel civil, criminal, and regulatory matters.