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Susan A. Feeney, J.D., concentrates her practice in the area of state and local taxation. She has considerable experience in litigating tax appeal cases involving office complexes, hotels, data centers, golf course properties and manufacturing facilities. Ms. Feeney represents business clients on state taxes, including tax planning issues, nexus issues and substantive tax issues. She has extensive experience in New Jersey sales and use tax law and frequently provides planning strategies for clients in the sales and use tax area. She has handled administrative matters before the Division of Taxation and she has litigated precedent-setting cases in the New Jersey Tax Court. Ms. Feeney lectures on sales and use tax and property tax and she also speaks to county tax board administrators and assessors on property tax matters. She is an adjunct professor of state tax at Fairleigh Dickinson University. Ms. Feeney is the author of numerous publications. She earned her B.S. Degree from Seton Hall University and her J.D. from Fordham University School of Law. Michael A. Guariglia, J.D., concentrates his practice in federal, state and local tax law. He frequently represents clients in tax controversies before federal and state administrative bodies and in the federal courts and the Tax Court of New Jersey. His practice also includes various tax, business and estate planning services to medium and small businesses and their owners. He serves as an adjunct professor at Rutgers University Graduate School of Management and Rutgers Law School. Mr. Guariglia earned his B.A. and J.D. degrees from Rutgers University and LL.M. in Taxation from New York University.

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