Company:
Meet the Partners
Partners – California
San Francisco
Michael J. Novogradac, CPA
Michael Novogradac is the managing partner in the San Francisco, Calif. office of Novogradac & Company LLP. He specializes in real estate taxation and syndication, and is the author of numerous articles on real estate topics, including the New Markets Tax Credit Handbook and the Low-Income Housing Tax Credit Handbook. Mr. Novogradac serves on the board of governors of the California Housing Consortium, the executive committee of the Housing Advisory Group, the boards of directors of the Affordable Housing Tax Credit Coalition, the NMTC Coalition and A Hand Up and is a member of the advisory board of Housing and Development Reporter, a member of the NH&RA NMTC Steering Committee and a member of the National Trust for Historic Preservation Tax Policy Council. He previously served as an advisory board member of the National Leased Housing Association and the Federal Housing Policy Council and was a member of the California State Treasurer's Housing Finance Advisory Board, as well as a board member and CFO of the Housing Industry Foundation. Mr. Novogradac graduated from the University of California at Los Angeles with a bachelor’s degree in economics. He received a master’s in business administration with highest honors from the University of California at Berkeley. Mr. Novogradac is licensed as a certified public accountant in California, Oregon and Texas.
Richard B. Hutchins, CPA
Richard B. Hutchins is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. He specializes in real estate taxation, syndication and partnership structuring. Prior to joining Novogradac & Company LLP, he was an experienced tax manager with Ernst & Young LLP. He received a bachelor’s degree in accounting and master’s degree in accounting with honors from Brigham Young University. Mr. Hutchins is licensed as a certified public accountant in California, Idaho, New Mexico and Massachusetts.
Jon E. Krabbenschmidt, Esq., CPA
Jon Krabbenschmidt joined Novogradac & Company in 1991 and became a partner in the San Francisco, Calif. office in 1992. Prior to joining Novogradac & Company, Mr. Krabbenschmidt was a tax manager with Arthur Andersen in San Francisco. He also spent five years directing financial product design and taxation for a San Francisco-based financial services company. Mr. Krabbenschmidt received a bachelor’s degree in business management with an emphasis in accounting, graduating with honors from the University of San Francisco in 1976 where in 1979 he received his juris doctor He became a licensed attorney in California in 1979 and a certified public accountant in California in 1982. Mr. Krabbenschmidt is a member of the Novogradac & Company LLP executive committee and is the general counsel for the firm.
Stephen B. Tracy, CPA
Stephen Tracy is a tax partner in the San Francisco, Calif. office of Novogradac & Company LLP. He works extensively in the real estate and renewable energy industries. In real estate matters his primary emphasis is in the taxation and syndication of affordable housing investments. In this role he represents real estate developers, syndicators and institutional investors involved in the development of affordable housing. Mr. Tracy also works extensively in the renewable energy industry and has experience working on projects including but not limited to photovoltaic (solar) installations, wind farm projects and open and closed loop biomass facilities. Within the renewable energy industry he has experience working with developers, syndicators and institutional investors who are developing projects that utilize existing federal and state programs that promote renewable energy production; most specifically the investment tax credit in connection with photovoltaic (solar) installations and the production tax credit in connection with wind farm and biomass projects. He has written many articles on affordable housing and real estate related topics and is a frequent speaker at various affordable housing conferences and at Novogradac & Company sponsored renewable energy conferences. Prior to joining Novogradac & Company LLP, Mr. Tracy worked in Arthur Andersen's tax department in San Francisco, where he specialized in the taxation of closely held businesses in the real estate, securities and venture capital industries. He received his bachelor’s degree in business administration with an emphasis in finance and real estate from San Francisco State University. He is licensed as a certified public accountant in California.
Robert S. Thesman, CPA
Robert Thesman is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Prior to joining Novogradac & Company LLP in 1994, Mr. Thesman was a senior tax manager with a large local accounting firm in Seattle where he was in charge of the tax department, with clients in the construction, distribution and service industries. Previous to that, Mr. Thesman was a senior tax manager with an international accounting firm in San Francisco and Seattle, where he spent 11 years serving clients in the real estate, retail, software and manufacturing industries. In addition to being the co-author of the Low-Income Housing Tax Credit Handbook and the Historic Rehabilitation Handbook, as well as the technical editor of the Journal of Tax Credit Housing, Mr. Thesman is a frequent speaker on historic tax credits and affordable housing issues. He received a degree in business administration with a concentration in accounting from the University of Washington and attended graduate school at Golden Gate University in San Francisco, Calif. Mr. Thesman is licensed as a certified public accountant in California and Washington.
Diane M. Rubin, CPA
Diane Rubin is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Prior to joining Novogradac & Company LLP, Ms. Rubin owned her own diversified auditing, accounting and tax practice, which was merged with Novogradac & Company LLP in 1996. Prior to that, she was an audit manager with Price Waterhouse in New York and San Francisco, where she specialized in insurance and leasing companies, computer companies, real estate firms, banks and brokerage firms. Ms. Rubin was elected Chair of the National Association of State Boards of Accountancy (NASBA) for 2005-2006. Ms. Rubin, who was named by Accounting Today as one of the country’s Top 100 Most Influential People in Accounting in 2006 and by NPA Magazine as one of 2006’s Top 100 Most Influential Practitioners, was a member of the Auditing Standards Board from 2004 to 2007 and served as a member of the California Board of Accountancy from 1993 to 2000, including a term as the board's president. She is a frequent speaker at conferences, universities and organizations throughout the country. Ms. Rubin received a bachelor’s degree and a master’s degree in business administration with a concentration in accounting from the University of Washington. She is licensed as a certified public accountant in California, Washington, Texas and Georgia.
Michael G. Morrison, CPA
Michael Morrison is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Morrison has extensive knowledge of real estate including affordable housing, and federal governmental auditing requirements; this includes U.S. Department of Housing and Urban Development (HUD) and Rural Housing Service (RHS) programs. Mr. Morrison is also the partner in charge of defeasance services for the firm. He serves as the technical editor of the Financial Forecast Model and frequently speaks at industry sponsored conferences and workshops. Mr. Morrison earned his bachelor’s degree in business administration from the University of California at Berkeley. He is licensed as a certified public accountant in California, New York and Oregon.
Owen P. Gray, CPA
Owen Gray is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Gray has worked extensively in all areas of real estate, with an emphasis in the low-income housing tax credit and the new markets tax credit industries. In addition, he has thorough knowledge of the historic rehabilitation credit and tax-exempt bond financed transactions. He is a frequent speaker at industry sponsored conferences and workshops, as well as serving as the technical editor of the monthly publication, the New Markets Tax Credit Report. Mr. Gray earned his bachelor’s degree in accounting from Golden Gate University after having served in the United States Navy. He is licensed as a certified public accountant in California.
James R. Kroger, CPA
James Kroger is a partner in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Kroger has extensive experience in consulting for affordable housing projects with financing from low-income housing tax credits and tax-exempt bonds. He conducts workshops regarding tax credit applications, tax-exempt bond applications and tax credit property compliance; and he has created a training program to help property managers become certified in IRS Section 42 tax credit property compliance. Mr. Kroger is the technical editor of the monthly Property Compliance Report newsletter, which is published to help property managers and owners with IRS Section 42 tax credit property compliance. He is often a speaker at the Housing Credit Conference hosted by the National Council of State Housing Agencies. He received his bachelor’s degree in legal studies from the University of California at Berkeley and his master’s from the University of California at Davis. Mr. Kroger is licensed as a certified public accountant in California.
Paul Charron, CPA
Paul Charron is a partner in the San Francisco, Calif. office of Novogradac & Company, LLP. He specializes in accounting and auditing in the real estate and renewable energy industries. His experience includes accounting and auditing of affordable housing projects and real estate partnerships, limited liability companies and joint ventures for real estate developers, property owners, homebuilders and mortgage banking providers. Within the renewable energy industry, he has experience providing accounting and business advisory services to developers, syndicators and institutional investors that are working at developing projects utilizing the investment tax credit and the production tax credit. Prior to joining Novogradac & Company LLP, Mr. Charron was an audit senior manager with Ernst & Young LLP, where he served technology companies, and an audit manager with PricewaterhouseCoopers LLP in Toronto, Canada, where he served a variety of clients in the technology, retail and consumer products, and real estate and tourism industries. Mr. Charron also worked in Switzerland and the Caribbean while at PricewaterhouseCoopers LLP. He has significant SEC reporting experience, including periodic filings, mergers and acquisitions, and initial public offerings. He received a bachelor's degree in economics from the University of Western Ontario in London, Ontario, Canada, and is licensed as a certified public accountant in Delaware.
Long Beach
Diana R. Letsinger, CPA
Diana Letsinger is a partner in the Long Beach, Calif. office of Novogradac & Company LLP. Ms. Letsinger specializes in affordable housing and community development, including the new markets tax credit, low-income housing tax credit, historic rehabilitation credit and tax-exempt bond financed transactions. Ms. Letsinger also manages consulting projects with major equity syndicators and large national investors. She is a frequent contributor to the New Markets Tax Credit Report, a frequent speaker at industry sponsored conferences and workshops and is a technical editor for the New Markets Tax Credit Handbook. She graduated from the University of California at Berkeley with a bachelor's degree in business administration and is licensed as a certified public accountant in California.
William A. Letsinger, CPA
William Letsinger is a partner in the Long Beach, Calif. office of Novogradac & Company LLP. Mr. Letsinger has extensive experience in affordable housing and community development with an emphasis in the low-income housing tax credit and historic rehabilitation credit. He earned his bachelors’ degree in business administration from Loyola Marymount University and his master’s in business administration with a concentration in accounting from San Francisco State University. Mr. Letsinger is licensed as a certified public accountant in California.
Partners – Washington, D.C.
Brad E. Weinberg, MAI, CCIM
Brad Weinberg is a partner in the metro Washington, D.C. office and heads the valuation consulting and appraisal division (GoVal) nationally for Novogradac & Company LLP. Mr. Weinberg has extensive experience in providing real estate consulting services to the low-income housing tax credit (LIHTC) industry. He further specializes in military and student housing public-private partnerships. Mr. Weinberg has also consulted with a variety of government agencies, including the U.S. Department of Housing and Urban Development (HUD), on their policies and procedures. His previous experience includes working as a manager in the Washington, D.C. office of Ernst & Young LLP. Mr. Weinberg received a bachelor’s degree in urban planning and a master’s degree in accounting and financial management from the University of Maryland. He is a certified appraiser and is a designated member of both the Appraisal Institute and the Commercial Investment Real Estate Institute.
H. Blair Kincer, MAI
H. Blair Kincer is a partner in the metro Washington, D.C. office, the valuation consulting and appraisal division (GoVal), of Novogradac & Company LLP. Mr. Kincer specializes in market analysis for various types of mixed income and affordable housing projects. The appraisal practice has specialized competencies in the HUD MAP program, HUD rent comparability studies and valuation of all tangible and intangible assets involved in the development of affordable housing. Prior to joining Novogradac & Company LLP, Mr. Kincer was vice president of acquisitions for a regional developer where he specialized in financial and economic feasibility analysis. His responsibilities included finding and processing potential acquisitions for rehabilitation using tax credit and tax-exempt bond financing. Mr. Kincer served as a manager with Ernst & Young LLP, where he performed portfolio valuations, market analysis and loan pool performance reviews. His areas of specialization include retail and hospitality. Mr. Kincer received his bachelor’s degree from West Virginia University and his master’s of business administration from Duquesne University. He is a member of the Appraisal Institute and a certified general appraiser in Arizona, Connecticut, Maryland, Michigan, Mississippi, New York, Pennsylvania, South Carolina, Tennessee, Virginia, Washington and West Virginia.
Stephen Redlich
Stephen Redlich is a partner in the government consulting and valuation advisory services group (GoVal) of Novogradac & Company LLP in the firm's metro Washington D.C. office. Mr. Redlich has extensive experience with public private ventures, both with the private sector and the Federal Government. Over the past 10 years, he has worked with the Department of Defense in structuring, implementing and overseeing its Military Housing Privatization, Enhanced Use Leasing and Base Realignment and Closure programs. He has been involved in the entire lifecycle of real estate projects; from concept development to developer evaluations, final negotiations and transaction closure. Prior to joining Novogradac & Company LLP, Mr. Redlich was a senior manager at Ernst & Young LLP. He received his bachelor's degree in civil engineering from the University of Pennsylvania and his master's of business administration from the University of Maryland.
Partners – Atlanta, Georgia
Bentley D. Stanton, CPA, CMA
Bentley Stanton is a partner in the metro Atlanta, Ga. office of Novogradac & Company LLP. He specializes in accounting and auditing of affordable housing projects, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development (HUD) and various state public housing authorities. His experience includes working with real estate partnerships, limited liability companies and joint ventures, specializing in retail and hospitality. Prior to joining Novogradac & Company LLP, Mr. Stanton was an audit senior manager with Ernst & Young LLP, with clients in technology and real estate. He has significant SEC experience, including periodic filings, mergers and acquisitions and initial public offerings. Mr. Stanton earned an undergraduate degree in business administration, with an emphasis in finance, from Brigham Young University and received a Masters of Accountancy from Utah State University. He is licensed as a certified public accountant in Georgia, California, Arkansas, Mississippi, Tennessee, Florida and Utah.
Tonya Phongsavanh, CPA
Tonya Phongsavanh is a partner in the metro Atlanta, Ga. office of Novogradac & Company LLP. Ms. Phongsavanh specializes in real estate developer consulting, with an emphasis in real estate partnership audit and taxation. She also has extensive experience with equity sponsors, specializing in equity fund audit and tax consulting and has worked extensively with the low-income housing tax credit, the synthetic fuel credit and the new markets tax credit. Ms. Phongsavanh received a bachelor’s degree in business administration with an emphasis in accounting from North Georgia College and State University and a Masters of Taxation at Georgia State University. She is licensed as a certified public accountant in Georgia.
Partners – Boston, Massachussetts
Jim McGowan, CPA
Jim McGowan is a partner in the Boston, Mass. office of Novogradac & Company LLP. He has more than 20 years of experience in the real estate industry, with an emphasis in affordable housing. This experience includes accounting, auditing and compliance of projects subject to the regulatory requirements of the Department of Housing and Urban Development (HUD) and various state agencies, as well as projects developed utilizing low income housing tax credits (LIHTC). Prior to joining the firm, Mr. McGowan was the leader of the National Affordable Housing Practice for American Express Tax and Business Services. He received a bachelor’s degree in business administration from Northeastern University in Boston, Mass. and is licensed as a certified public accountant in Massachusetts, California and New York.
Charles A. Rhuda III, CPA
Charles Rhuda is a partner in the Boston, Mass. office of Novogradac & Company LLP. He has more than 18 years experience in the real estate industry, predominately in affordable housing and historic rehabilitation. Mr. Rhuda works with tax credit developers, syndicators and investors on structuring, financing and maximizing the benefits of low-income and historic rehabilitation tax credits, in addition to providing traditional audit and tax services. He is a frequent speaker at regional and national seminars on topics in the affordable housing industry. Mr. Rhuda graduated from Pace University with a bachelor’s degree in public accounting. He is licensed as a certified public accountant in Massachusetts, New York and New Jersey.
Partners – Ohio
Cleveland
Renee Beaver, CPA
Cleveland, Ohio
Renee Beaver, CPA, is a partner in the Cleveland office of Novogradac & Company LLP. She has more than 18 years of experience in the real estate industry, with an emphasis in affordable housing and historic redevelopment. This experience includes accounting, auditing and compliance of projects subject to the regulatory requirements of the low-income housing tax credits (LIHTC) and of the Department of Housing and Urban Development (HUD). She represents developers and investors in structuring a variety of real estate transactions and is a frequent speaker at real estate industry conferences. Prior to joining Novogradac & Company, Ms. Beaver was a managing director for RSM McGladrey and a shareholder of Hausser & Taylor LLC. She graduated from Cleveland State University in 1988 and is licensed as a certified public accountant in Ohio.
Thomas Boccia, CPA
Thomas Boccia is a partner in the Cleveland, Ohio office of Novogradac & Company LLP. Mr. Boccia has more than 22 years of experience in providing audit and tax services to the real estate industry, with an emphasis in commercial and residential development projects. He has extensive experience with the historic rehabilitation tax credit, tax-exempt bond financed transactions, the low-income housing tax credit, and the auditing requirements of the U.S. Department of Housing and Urban Development (HUD). Prior to joining the firm, Mr. Boccia was a partner in a firm that provided audit and tax services to the real estate industry, which included working with clients involved in real estate partnerships, limited liability companies and joint ventures for residential, retail and hospitality projects. He received a bachelor’s degree in business administration with an emphasis in accounting from Bowling Green State University and is a licensed certified public accountant in Ohio.
Annette Stevenson, CPA
Annette Stevenson is a partner in the Cleveland, Ohio office of Novogradac & Company LLP. She has more than 14 years of public accounting and business advisory experience, with an emphasis on complex financing for community development real estate projects, including new markets tax credits (NMTC), historic and rehabilitation tax credits, public/private partnerships, and other federal, state and local tax credits and incentives. Ms. Stevenson has become a nationally recognized NMTC expert and speaker, and has presented to audiences across the nation. Prior to joining the firm, she was partner in charge of Cohen & Company CPA’s Real Estate Services Group, where she provided accounting, tax compliance and planning, audit and business advisory services to real estate developers, property owners, not-for-profit organizations, property managers, construction contractors and homebuilders. Ms. Stevenson graduated from Cleveland State University and is licensed as a certified public accountant in Ohio.
Dover
Daniel J. Smith, CPA
Daniel Smith is a partner in the Dover, Ohio office of Novogradac & Company LLP. Mr. Smith has extensive experience in affordable housing, community development and renewable energy, assisting developers and investors in maximizing the benefits of the low-income housing, historic rehabilitation, new markets and the renewable energy tax credits. He is a frequent speaker at industry sponsored conferences and workshops. Mr. Smith also has experience in accounting and taxation of small businesses. He earned his bachelor’s degree in accounting from the University of Akron. Mr. Smith is licensed as a certified public accountant in Ohio.
John Sciarretti, CPA
John Sciarretti is a partner in the Dover, Ohio office of Novogradac & Company LLP, where he specializes in real estate finance and community development, including the low-income housing tax credit and the new markets tax credit. Mr. Sciarretti has extensive financial experience working with business, including 14 years in public accounting and three years as an executive financial manager in industry. He consults with tax credit investors, syndicators and developers on structuring, financing and syndicating the low-income housing, new markets and historic rehabilitation tax credits. He also advises clients on tax and regulatory matters. He has published articles and is a frequent speaker at industry events. Mr. Sciarretti earned a bachelor’s degree in finance and accounting from the University of Dayton and a Masters of Taxation from the University of Akron. He is licensed as a certified public accountant in Ohio.
David L. Conway, CPA
David Conway is a partner in the Dover, Ohio office of Novogradac & Company LLP. Mr. Conway has more than 20 years of experience in the affordable housing industry. Prior to joining Novogradac & Company LLP, he was the chief accounting officer for a large syndicator of affordable housing and new markets investments where he had overall responsibility for corporate, tax credit fund, property accounting, tax and financial reporting functions. In addition, Mr. Conway worked in public accounting for 18 years during which his focus was in accounting, audit, tax and consulting in the affordable housing industry, with an emphasis in low-income housing tax credits. He also has extensive accounting and auditing experience in the areas of state and local governments and not-for-profit organizations. Mr. Conway holds a bachelor’s degree in accounting from Virginia Tech. He is licensed as a certified public accountant in Ohio and Virginia.
Partners – Austin, Texas
George F. Littlejohn, CPA
George Littlejohn is a partner in the Austin, Texas office of Novogradac & Company LLP. Mr. Littlejohn specializes in commercial real estate development, with an emphasis in affordable housing and community development. He has extensive experience in the low-income housing tax credit, the historic rehabilitation credit and tax-exempt bond financed transactions, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development (HUD). He is a frequent speaker at numerous industry sponsored conferences and workshops In addition, Mr. Littlejohn represents the firm as a member of the Housing Credit Group of the National Association of Home Builders and serves as the treasurer on the board of directors for the Texas Affiliation of Affordable Housing Providers (TAAHP). Mr. Littlejohn graduated from the University of South Carolina-Aiken with an undergraduate degree in business administration with an emphasis in accounting. He received a Masters of Accountancy from the University of South Carolina and is licensed as a certified public accountant in the states of Texas and Georgia.
Susan Wilson, CPA
Susan Wilson, CPA, is a partner in the Austin, Texas office of Novogradac & Company LLP. Ms. Wilson specializes in accounting and auditing of affordable housing projects, including those subject to the auditing requirements of the U.S. Department of Housing and Urban Development (HUD), and real estate developer consulting. She is a frequent speaker at industry sponsored conferences. Prior to joining Novogradac & Company LLP, Ms. Wilson was president of AuditWatch of Texas, a firm specializing in providing training and consulting services to the audit profession and nationally recognized as experts in auditing. Prior to that, she served as a manager for Watkins Uiberall PLLC in Memphis, Tenn., where she specialized in accounting, audit and taxation in the real estate, HUD multifamily, contractor, local government, not-for-profit and manufacturing industries. Ms. Wilson received a B.B.A. cum laude in accountancy from the University of Memphis and is licensed as a CPA in Texas and Tennessee.
Meet the Principals
Jonathan C. Adkins, CPA
Jonathan Adkins is a principal in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Adkins provides audit and tax services for various real estate partnerships. He also works in the loan defeasance industry, working with borrowers to defease their commercial mortgage-backed securities. Mr. Adkins received a bachelor’s degree in business administration with a concentration in finance from the California Polytechnic State University in San Luis Obispo, Calif. He is licensed as a certified public accountant in California.
Rebecca S. Arthur
Rebecca Arthur oversees the metro Kansas City, Mo. area office of Novogradac & Company LLP, and is a principal within its valuation consulting and appraisal services (GoVal) division. She has extensive experience in market analysis and valuation of multifamily developments in the low-income housing tax credit industry and specializes in consulting for developers and state housing agencies. Prior to joining Novogradac & Company LLP, Ms. Arthur was an analyst with the corporate finance group of Deloitte and Touche LLP, specializing in acquisitions and debt financing. She received her bachelor’s degree in finance from the University of Nebraska at Lincoln. Ms. Arthur is an associate member of the Appraisal Institute, a member of the Kansas City Commercial Real Estate Women (CREW) and is a certified general real estate appraiser in Arkansas, California, Kansas, Missouri, and New Mexico.
David A. DeMello, CPA
David DeMello is a principal in the San Francisco, Calif. office of Novogradac & Company LLP, responsible for several functional areas involving the firm’s growth, risk management and internal controls. In addition to these project-driven tasks, Mr. DeMello oversees management of the firm's information technology and human resources departments. Mr. DeMello joined Novogradac & Company LLP in 1994 as a tax accountant specializing in corporate taxation. He assumed the controllership position in 1999 and served in that position until his promotion in 2005. He is licensed as a certified public accountant in California.
Brad Elphick, CPA
Brad Elphick is a principal in the metro Atlanta, Ga. office of Novogradac & Company LLP. He has extensive experience in the low-income housing and new markets tax credit programs. Mr. Elphick specializes in developer consulting, with an emphasis in forecasting and partnership taxation. He also works extensively with real estate partnership audits, compliance audits, as well as the structuring of low-income housing and new markets tax credit applications. He has published articles and is a frequent speaker at industry events. Mr. Elphick received a a bachelor’s degree in business administration with an emphasis in finance from Emory University and a Masters of Taxation from Georgia State University. He is licensed as a certified public accountant in Georgia.
Tony Grappone, CPA
Tony Grappone is a principal in the Boston, Mass. office of Novogradac & Company LLP where he specializes in the real estate industry assisting developers, syndicators and investors with their accounting and tax service needs. Prior to joining Novogradac & Company LLP, Mr. Grappone spent more than five years with Ernst & Young LLP specializing in partnership taxation and working primarily within the affordable housing industry servicing many of the nation’s largest tax credit syndicators and investors. In addition, he served several leading venture capital firms as well as commercial real estate developers and investors. Mr. Grappone received a bachelor’s degree from Northeastern University in Boston, Mass. and is licensed as a certified public accountant in New Hampshire.
Lance S. Smith, CPA
Lance Smith is a principal in the San Francisco, Calif. office of Novogradac & Company LLP. Mr. Smith specializes in managing audits and completing tax returns of real estate partnerships and not-for-profit organizations. He is also involved with the firm's audit quality control. Mr. Smith earned bachelor’s and master’s degrees in accounting from Brigham Young University. He is licensed as a certified public accountant in California.
Robert Tartaglia, CPA
Robert Tartaglia is a principal in the Boston, Mass. office of Novogradac and Company, LLP. Mr. Tartaglia has more than 25 years experience servicing clients, many with low-income housing tax credit projects and others subject to the regulatory requirements of the U.S. Department of Housing and Urban Development (HUD) and various state agencies. Mr. Tartaglia works with many of these clients to establish systems and procedures to ensure that all development costs are captured to maximize the benefit of tax credits, to provide development consulting, preparation of LIHTC and HUD cost certifications and annual audit and tax services. Prior to joining the firm, Mr. Tartaglia was a partner in a firm that specialized in the affordable housing industry where he also serviced not-for-profit organizations, contractors and worked with community development corporations with a primary mission of developing and providing affordable housing in their communities. He received a bachelor’s degree in business administration from Bentley College in Waltham, Mass. and is licensed as a certified public accountant in Massachusetts and Rhode Island.
Phong Tran, CPA
Phong Tran is a principal in the Austin, Texas office of Novogradac & Company LLP. Mr. Tran has extensive experience in tax engagements involving real estate developer consulting, with an emphasis in real estate partnership audit and taxation. He works with the low-income housing tax credit and with tax-exempt bonds. Mr. Tran received a bachelor's degree in accountancy from John Carroll University in Cleveland, Ohio and is licensed as a certified public accountant in California.