State Tax 360° Conference (IN-PERSON)

David Bigger is chair of the firm’s Tax and Employee Benefits Department, providing comprehensive counsel on international, federal, state and local tax matters to individuals and businesses active in a broad range of industries. His clients include individual entrepreneurs, business owners and executives, as well as companies at every stage of the business lifecycle, from startup to established enterprise.

David focuses his practice primarily on privately held and family-owned mid-size companies, recognizing that — in today’s interconnected economy — businesses of all sizes are likely to face tax-related issues from numerous jurisdictions and tax authorities. After beginning his legal career at Shipman, he served as in-house federal tax counsel at MassMutual, where he assisted with a wide range of investment and employment tax matters. Returning to Shipman and the private practice of law, this in-house experience further deepened his insights into the priorities, challenges and issues facing his clients.

David counsels clients on the full spectrum of income, sales and use, property, capital gains and other taxes. He has particular experience in tax-related issues that arise in the context of major corporate events — including business formations, mergers, acquisitions, dispositions and other transactions — and with respect to specific entity structures, including limited liability companies, partnerships and S-corporations, insurance tax and other general business tax matters. He advises clients on issues arising out of bankruptcies, restructurings and reorganizations, as well as with respect to investment strategies and federal and state tax-credit, incentive and economic-development programs, including the Qualified Opportunity Zones program.

When disputes arise, David represents and defends taxpayers before relevant tax authorities. He has advised clients on and negotiated resolutions to enforcement and collection matters, appeals of tax rulings, and other federal and state tax controversies.

David has spoken at and served as a panelist for numerous legal and industry events, including webinars, seminars and roundtables, where he has discussed a range of tax issues, including updates to Connecticut state tax law and the ever-changing Internal Revenue Code. He also regularly provides continuing legal education (CLE) instruction through firm- and third-party-sponsored courses.

Christopher Davis

Chris Davis is senior vice president of public policy, leading CBIA’s advocacy team of in-house and contract lobbyists at the state Capitol.

He oversees the planning and execution of public policy strategy and initiatives to strengthen CBIA’s mission to boost Connecticut’s economic competitiveness and growth while providing opportunities for all residents.

Davis previously represented the General Assembly’s 57th House District (East Windsor and Ellington) for five terms from 2011 to 2021, serving as assistant leader and ranking member of the key Finance, Revenue, and Bonding Committee.

Known for his willingness to work collaboratively in a bipartisan manner to achieve meaningful policy reforms throughout his tenure in the legislature, Davis was one of the architects of the 2017 bipartisan fiscal reforms that led to the state’s current fiscal strength.

Prior to CBIA, Davis served as manager of public affairs for the Connecticut Lottery Corporation, overseeing the quasi-public agency’s government affairs and public relations activities.

Davis earned both his bachelor’s and master’s degrees in political science from the University of Connecticut, and has previously served as an adjunct professor of political science at the University of Bridgeport.

Anthony Switajewski

Tony has more than 35 years of experience in federal and state taxation and has specialized in multistate taxation issues for the past 25 years. He specializes in business, personal, and sales and use taxation for multinational enterprises, as well as for privately held businesses and their owners. Throughout his career Tony has gained broad industry experience in manufacturing, distribution, retail, construction, biotechnology, software development, e-commerce, professional services and financial services.

Chrystal Hale is a Tax Unit Manager in the Pass-Through Audit Unit at the Connecticut Department of Revenue Services, where she has been employed for 19 years. She has extensive experience working with individual, pass-through, and trust & estate income taxes. Chrystal received a Bachelor’s degree in Accounting and Mathematics, and a Master’s degree in Accounting and Taxation from University of Hartford. Chrystal also teaches mathematics and accounting courses at Goodwin University in East Hartford, CT and is a Certified Fraud Examiner.

Mark D. Boughton was nominated for a second term as commissioner of the Connecticut Department of Revenue Services by Governor Ned Lamont. A resolution confirming his nomination was approved by House members of the General Assembly’s Executive and Legislative Nominations Committee on January 26, 2023, and by the Connecticut House of Representatives on February 9, 2023.

At the Department of Revenue Services (DRS), Commissioner Boughton has prioritized fair and equitable tax administration, excellent customer service, and utilizing data and analytics to increase efficiencies and contribute to the economic well-being of Connecticut He is leading the Department during a multi-year modernization initiative, which will stage an environment that supports data-driven tax collection, offers enhanced online tax filing and payment options, and promotes voluntary taxpayer compliance. The department’s mobile-friendly online portal, myconneCT, is now available for taxpayers and tax practitioners to manage their taxes 24/7.

In addition to his duties with DRS, Governor Ned Lamont named Commissioner Boughton as his senior advisor for infrastructure in December of 2021. In this role, Commissioner Boughton acts as the Lamont administration’s senior voice on infrastructure. He coordinates a multi-agency approach to administering $245 million in funds received to date from the bipartisan Infrastructure Investment and Jobs Act. Commissioner Boughton and his infrastructure team ensure that the investments made with these federal funds are coordinated, strategic, and equitable.

Born and raised in Danbury, Mark attended Danbury public schools and graduated from Danbury High School in 1982. Upon graduation, he remained in his home state and attended Central Connecticut State University, earning a Bachelor of Science in History. He went on to receive his Master’s in Educational Psychology from Western Connecticut State University in Danbury.

Mark served in the United States Army Reserve from 1983-89, where he achieved the rank of Sergeant. He returned to Danbury High School in 1987 to teach Social Studies. As a highly regarded educator, he continues to be a leading advocate of quality education for all children.

Having always had a deep love for public service, Mark served as a member of the Danbury Planning Commission from 1995-98 and later went on to serve three years as Connecticut’s 138th District State Representative. During his time as State Representative, he achieved a perfect voting record in the General Assembly, where he was ranking member of the Environment Committee and a member of the Education Committee.

Mark was the longest-serving mayor in Danbury’s history, elected to office for a tenth term in 2019. During his time in office, he was committed to top-notch education, infrastructure enhancement, and public safety. For several years, Danbury was selected as the “Safest City” in Connecticut, and among the top best places to live in the U.S.

Louis Bucari

Louis P. Bucari, Esq. First Assistant Commissioner & General Counsel Connecticut Department of Revenue Services Lou Bucari is the First Assistant Commissioner and General Counsel for the Connecticut Department of Revenue Services. Mr. Bucari has held this position since 2008. As First Assistant Commissioner and General Counsel, Mr. Bucari has direct oversight of the Department’s Legal Services Bureau, which is comprised of the Department’s Appellate Division, the Department’s Litigation Division, the Department’s Criminal Investigation Division, the Department’s Taxpayer Services Divisions, and the Department’s Security Division. Mr. Bucari has extensive experience litigating tax cases before the Connecticut Tax Court and the Connecticut Supreme Court. Mr. Bucari has also drafted numerous administrative pronouncements issued by the Department and has significant experience in legislative drafting. Mr. Bucari has spoken on state and local tax issues at numerous forums, including the Georgetown Law Advanced State and Local Tax Institute.

John Biello Deputy Commissioner Connecticut Department of Revenue Services

John Biello is the current Deputy Commissioner and Director of the Audit and Compliance Division of the Connecticut Department of Revenue Services. He also served as the Acting Commissioner for much of 2020 where he led the agency through the Covid-19 pandemic.

Throughout his 33-year career at DRS, Mr. Biello has played an active role with emerging issues. He most recently led the agencies Strategic Plan Administration Unit overseeing a portfolio of agency projects and initiatives. He has also served as an audit representative on various Department of Revenue Services committees including the department’s Tax Policy Group, Interdivisional Tax Team, the department’s Speakers Bureau, Withholding Tax Implementation Team, and Forms Committee.

Mr. Biello has had the opportunity to speak at many seminars and conferences including those sponsored by the UConn Tax School, The Federation of Tax Administrators, The Connecticut Society of CPA’s, The Connecticut Bar Association, The Northeastern States Tax Officials Association, The UConn Law School Tax Clinic, The Cornell University State and Local Tax Group and the NYU State and Local Tax Group.

Mr. Biello serves on the Malcom Baldridge School of Business Executive Advisory Board for Post University. He holds a bachelor’s degree in accounting as well as a Master’s degree in Public Administration.

Timothy Noonan

Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York’s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ.

Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits.

As the “Noonan” in “Noonan’s Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association’s Sales and Use Tax Deskbook, the “New York Sales Tax Guide” published by practicallaw.com, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 400 articles in state and local tax publications around the country over the past two decades, and he runs the award-winning Noonan’s Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law.

Tim also has extensive experience on New York City corporate and entity tax matters, and handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.

Chris Buno

Chris has more than 20 years of experience serving clients in a wide variety of industries, including technology, aerospace, manufacturing, retail, and construction. In this role, Chris focuses on state and local tax advisory services such as nexus studies, taxability analyses and determinations, sales sourcing reviews, voluntary disclosures, and planning opportunity reviews.