MTax Faculty

Learn about our faculty who teach in the Master of Taxation (M.Tax) program.

Andrew Bernat, J.D., M.Tax, MBA, CPA - Tax Counsel, Sherwin-Williams

Andrew Bernat is currently tax counsel at Sherwin-Williams corporate office in Cleveland. Mr. Bernat’s primary responsibilities include assisting the company in the resolution of federal, state, and local tax controversies; researching, planning, and structuring the company's mergers, acquisitions, and divestitures; and providing the company with a wide range of other tax and compliance advice. Previously, Mr. Bernat was an attorney with Buckingham, Doolittle & Burroughs, LLP where he handled federal, state and local tax controversies and transactional matters. He is a certified public accountant and an attorney admitted to practice in Ohio, the U.S. District Courts for the Northern and Southern Districts of Ohio, the Court of Federal Claims, the U.S. Tax Court, the U.S. Circuit Courts of Appeal for the Sixth and Federal Circuits, and the Supreme Court of the United States. He is a member of the Tax Executives Institute, Cleveland Tax Club, Mensa and the Tax Sections of the American and Ohio State Bar Associations, the American Institute of CPAs, and the Ohio Society of CPAs. Mr. Bernat earned a B.S.B.A. degree in corporate finance, magna cum laude, a B.S. degree in applied mathematics, a B.S. degree in statistics, a B.A. degree in economics, an M.B.A. with an accounting concentration, an M.Tax, and a J.D. degree, all from the University of Akron.

Andrew teaches Corporate Tax and State & Local Tax in the The University of Akron’s M.Tax Program.

Toni Berni, M.Tax, CPA - Tax Partner, Ernst & Young

Anthony (Tony) Berni is a partner in Ernst & Young’s Tax Services practice. His experience includes providing strategic tax planning and tax compliance matters. He has extensive experience focusing on corporate tax issues, with significant experience with accounting for income taxes, tax provision matters, federal tax matters and accounting methods. Tony has deep experience advising clients on streamlining their tax function and gaining tax department efficiencies. He has provided these services in a wide range of industries including: utility, mining, manufacturing, health sciences and retail. Tony received his BBA-Accounting from Baldwin-Wallace College and MTax from The University of Akron. He is also Director with Tax Club of Cleveland.

Tony teaches Tax Research in The University of Akron’s MTax Program.

Richard W. Burke, J.D. - Partner, Brennan, Manna & Diamond

Rick is recognized as one of the Best Lawyers in America in the areas of Trusts and Estates. Rick counsels to the Firm’s clients in the areas of asset protection and taxation, business succession planning, estate planning, estate administration, healthcare, not-for-profit entities, probate litigation, and qualified plans and benefits law. He is a member of the American, Ohio State, as well as Akron Bar Associations. Among Rick’s professional honors and awards are his board memberships with Family Services of Summit County, Summa Health System Foundation, Access, Inc., and American Red Cross of Summit and Portage Counties.

Rick received his B.A. at The Ohio State University and his J.D. at The University of Akron School of Law. He teaches Estate Planning as well as Estate & Gift Taxation in The University of Akron’s M.Tax Program.

Julianne Buynak, J.D., M.Tax, CPA - UA Full-time Faculty

Julianne Buynak is an instructor at The University of Akron’s George A. Daverio School of Accountancy. Previously, Julianne was a Tax Manager at Bober, Markey, & Fedorovich and a Small Business Officer with the United States Peace Corp. She received her BA-Accounting, magna cum laude from Walsh University, and both her J.D., cum laude, as well as M. Tax from The University of Akron.

Julianne teaches Advanced Individual Taxation and Federal Taxation in The University of Akron’s M.Tax Program.

Steve Dimengo, J.D., M.Tax, CPA - Partner, Buckingham, Doolittle & Burroughs

Steve Dimengo presently serves as department head of the Taxation Section of the Business Practice Group at Buckingham, Doolittle & Burroughs. His practice primarily includes consultation and representation with respect to Federal, Multistate and Ohio tax law matters. Steve is routinely engaged to structure proposed transactions in a manner to obtain optimum tax minimization and is actively involved in representation before the Ohio Tax Commissioner, Board of Tax Appeals of Ohio and the Ohio Supreme Court, as well as before the Internal Revenue Service.

Steve received his B.A., magna cum laude, and M.Tax from The University of Akron and J.D., cum laude, from The University of Akron School of Law. He is admitted to practice before the Ohio Bar, U.S. District Court, and U.S. Tax Court and is Chair of the Taxation Section of the Ohio State Bar Association.

Steve teaches State & Local Taxation in The University of Akron’s M.Tax Program.

Tim Gerspacher, M.Tax, CPA - Tax Partner, PricewaterhouseCoopers

Tim Gerspacher is a tax partner in PwC's Cleveland office with over 20 years of experience, providing tax consulting and audit services to companies in a variety of industries. He regularly assists clients with general tax consulting matters, tax efficient structuring, international tax issues, and state and local tax issues. He has extensive experience in leading global tax transformation projects including the coordination of multiple teams, integration of data and software implementations.

Tim also works extensively with clients in the preparation of financial statements and their related tax and accounting issues. He also provides thought leadership and support to local practices in the tax accounting area as a member of the firm's National Tax Accounting Services team. Tim has conducted training and lectures on tax accounting related topics including IFRS readiness in local, regional and national settings including client and industry-based forums. Tim's professional experience also includes six years in private industry as a tax director for one of the world's largest transportation companies. Tim has undergraduate degrees in accounting and in finance from Washington State University, and a Master's Degree in Taxation from the University of Washington. He is a licensed CPA in New York and Washington State.

Tim teaches Tax Accounting in The University of Akron’s M.Tax Program.

Al Higgins, M.Tax, CPA - International Tax Practice Leader, Ernst & Young

Al is Partner, International Tax Services at Ernst & Young and specializes in global tax minimization, value chain tax optimization, intangible property alignment, cross-border finance, international M&A, and transfer pricing. He received his B.S.-Accounting at the University of Alabama and Master’s in Accounting with a tax specialization from the University of Alabama at Birmingham.

Al teaches Corporate Taxation in The University of Akron’s M.Tax Program.

Dave Lewis, J.D., CPA - Director, Krugliak, Wilkins, Griffiths & Dougherty

Dave is a director and shareholder of Krugliak, Wilkins, Griffiths & Dougherty Co., L.P.A. and practices out of the firm’s Northeast Ohio offices. His areas of concentration include: corporate, individual, partnership, and excise tax law. Dave is admitted to practice before the Ohio Bar as well as the U.S. Tax Court. He is member of the AICPA, Ohio Society of CPAs, Vice-Chair of the City of Hudson Board of Zoning and Building Appeals, and President of St. Herman of Alaska Easter Orthodox Christian Church.

Dave received his BBA-Accounting at Kent State University and his J.D., cum laude, from Cleveland-Marshall College of Law. He teaches Federal Tax Practice & Procedure in The University of Akron’s M.Tax Program.

Rob Malone, J.D. - Partner, Buckingham, Doolittle & Burroughs

Rob serves as Chair of the Business Practice Group of Buckingham, Doolittle & Burroughs and is admitted to practice before the Ohio Bar. He is member of the American, Ohio State, and Akron Bar Associations. Rob is President of the Akron Bar Foundation, Trustee of the Akron Community Foundation, Greater Akron Chamber of Commerce, and Hiram College, as well as Board Member of Leadership Akron and Bluecoats, Inc.

Rob received his B.A., magna cum laude, at Mount Union College and his J.D., summa cum laude, at The Ohio State University College of Law. He teaches Partnership Taxation in The University of Akron’s M.Tax Program.

Melanie McCoskey, Ph.D., CPA - UA, Associate Professor of Tax

Melanie is a professor of taxation at the University of Akron’s George A. Daverio School of Accountancy, specializing in corporate and partnership tax as well as tax research. Prior to her current position with UA, Melanie worked as a tax specialist at Arthur Andersen and was the Brice L. Holland Associate Professor at The University of Tennessee at Chattanooga. She received both her B.B.A. and Ph.D. from The University of Georgia. Melanie is a member of the American Society of Women Accountants.

Melanie teaches Corporate Tax in The University of Akron’s M.Tax Program.

Doron Narotzki, S.J.D, LL.M - UA, Assistant Professor of Tax

Doron Narotzki is a professor at The University of Akron’s George A. Daverio School of Accountancy. Prior to his time at The University of Akron, Doron was an International Tax Senior Associate with PricewaterhouseCoopers LLP, in New York City, where he advised foreign-headquartered multinational companies with U.S. operations as well as U.S.-based multinational companies with foreign operations on a wide range of international tax matters, including Subpart F, Subchapter C, foreign tax credits, permanent establishment, financing, reorganizations and compliance. Doron received his LL.B from The College of Management School of Law in Rishon Le-Tzion, Israel, his LL.M in International Tax from The University of Michigan Law School, and his S.J.D. in Taxation from The University of Florida Levin College of Law.

Doron teaches Tax Research in The University of Akron’s M.Tax Program.

William “Bill” Nolan – Executive Director, Indirect Taxes, Ernst & Young, LLP

William “Bill” Nolan is Executive Director, Indirect Taxes at Ernst & Young, LLP. He serves a variety of clients ranging from multinational corporations to private companies either closely-held or owned by private equity complexes. Bill provides multistate assistance to clients in the areas of nexus reviews, look-back (refund) reviews and restructuring. He also has represented clients in numerous audits and appeals in many states and has obtained favorable settlements on issues such as alternative apportionment, combined reporting and challenges to state tax planning structures. He has been recognized as the firm’s outstanding state desk in 2006 and 2010. Bill frequently speaks on state and local tax matters at national and local conferences, including the Georgetown State and Local Tax Institute, COST events and the Ohio Tax Conference. He has had articles published in the Journal of Multistate Taxation and The Tax Lawyer.

Bill received his BBA (Accounting) at Cleveland State University and is a Certified Public Accountant. He received his JD from Case Western Reserve University School of Law and was admitted to the Ohio Bar in 1996. He is a member of both the Ohio Society of Certified Public Accountants and the Ohio Bar Association.

Bill teaches State & Local Taxation in The University of Akron’s M.Tax Program.

Erik Rosenfeld, CPA - International Tax Partner, PricewaterhouseCoopers

Erik Rosenfeld is a Partner in International Tax Services in the Cleveland office of PwC. Erik has experience in corporate tax, concentrating on international tax consulting. During this time, Erik has worked with numerous multinational companies, predominantly U.S. based manufacturers, to employ international holding company structures, enhance foreign tax credit utilization, navigate anti-deferral rules, and structure operations to minimize the worldwide effective tax rate. From 2006 through 2008, Erik completed a tour at PwC's Washington National Tax Services practice. Erik received his B.S. in Accounting and Finance, summa cum laude, from Miami University.

Erik is a licensed CPA with both the District of Columbia and Ohio Boards of Accountancy. He teaches International Taxation in The University of Akron’s M.Tax Program.

Jon Stefanik, J.D., M.Tax - Associate, Buckingham, Doolittle & Burroughs

Jon focuses his practice on general business and corporate matters, including related tax planning and consulting. His experience includes analysis of a wide range of tax issues, including issues related to LLC and partnership taxation, estate and gift taxation, corporate taxation and state and local taxation. He is admitted to practice before the Ohio Bar as well as U.S. Tax Court and is member of the American, Ohio State, and Akron Bar Associations.

Jon received his B.S., summa cum laude, Accountancy, and M.Tax, from The University of Akron and his J.D., summa cum laude, from The University of Akron School of Law. In the community, Jon is Board Member of Access, Inc. and Project Learn of Summit County.

Jon teaches Partnership Taxation in The University of Akron’s M.Tax Program.

Carol Szczepanik, J.D., LL.M., Retired Senior Attorney, Office of Chief Counsel, IRS

Before retirement, Carol was Senior attorney (Criminal Tax) with the Office of Chief Counsel, Internal Revenue Service, in Cleveland, Ohio. In that position, she served as the legal advisor for the Criminal Investigation Division of the Internal Revenue Service and was involved in the tax and money laundering prosecutions developed by criminal Investigation. Carol has a J.D. from Cleveland State University Marshall College of Law and an L.L.M. in Taxation from Case Western University College of Law. She was also the chair of a subcommittee on Civility and Ethics in Litigation within the Court Practice and Procedure Committee of the American Bar Association Section of Taxation.

Carol teaches Tax Crimes & Forensics and Federal Tax Practice & Procedure at The University of Akron’s M.Tax Program.

Garrison Ure, M.Tax, CPA - Team Lead—Internal Revenue Agent, IRS

Garrison Ure is Team Lead for the Large Business and International Division of the IRS. As a Team Lead at the IRS, he occupies a senior level position that involves assisting, training and leading his peer agents. Originally from Colorado, he earned both BS Accounting and MTax degrees from The University of Akron. He is a licensed CPA in the State of Ohio. After receiving his BS Accounting degree, he worked in public accounting and then joined the IRS as an internal revenue agent. He has experience in the retail industry, having served as a sales manager of a national office supply company. Manager at Staples. When Garrison is not working or teaching, he enjoys reading, writing short stories and spending time with his wife and three children.

Garrison teaches Federal Taxation and Tax Accounting Methods in The University of Akron’s MTax Program.

Michael Urse, J.D., CPA - Partner and International Tax Practice Leader, PricewaterhouseCoopers

Michael F. Urse is a Partner at PwC and is the co-leader of PwC’s US international tax practice, and co-national leader of PwC’s Integrated Global Structuring (IGS) team. Michael has extensive experience in the development of strategies to increase foreign source income and to minimize foreign source expenses (stewardship and SG and A studies, Interest and R & D expense apportionment, etc.). Mike has also worked extensively on tax efficient foreign acquisition structuring and integration. He has over 28 years of international tax experience serving numerous US and foreign-based multinationals. Michael has made frequent speeches and webcasts and has been an author on a variety of international tax subjects. He received his B.A. in Accounting, summa cum laude, from The Ohio State University and J.D. from The Ohio State University Law School.

Michael teaches International Taxation in The University of Akron’s M.Tax Program.