Tax Education Instructors

Man Talking With Hands

Meet CliftonLarsonAllen’s instructors who offer trainings and resources for tax professionals and CPA firms looking to fulfill CPE requirements and better serve their clients.

Daniel Greenhagen, JD, has a law degree from the University of Wisconsin Law School, and earned an LL.M. in Taxation at Georgetown University Law Center. He has over 10 years of experience with national firms. Dan was previously a member of the national tax research credit services group of a Big Four accounting firm in Washington DC. He currently practices in diverse federal income tax areas, but specializes in property transactions such as cost segregation, depreciation and the repair regulations. He regularly conducts training courses on corporate taxation and new tax developments and is a frequent speaker on the repair regulations.

Chris Hesse, a tax principal in Washington, has over 35 years of tax experience in public accounting with regional and national CPA firms, and over 30 years of speaking and training experience before tax professionals on a variety of update topics. His career has included tax leadership of a 200-person practice, and extensive tax writing and analysis services. He is an author and instructor of Tax Advisors Update and Farm Taxation Update. Chris has spoken at numerous seminars and conferences throughout the country on taxation, agricultural and estate tax topics and is a past chair of the AICPA Ag Conference committee. He has testified before legislative committees on tax policy matters and has been instrumental in federal and state tax law changes, including an Alternative Minimum Tax provision affecting agricultural producers, farm income averaging, and Washington state excise and estate tax issues. Chris is currently serving as a member of the AICPA Tax Executive Committee and is a former chair of the AICPA S Corporation Technical Resource Panel.

Herb Hoffman is a tax principal in Arizona with over 35 years of experience with national and international accounting firms, as well as experience as a local CPA firm practitioner. His experience includes compliance and consulting services for clients of all sizes, but he specializes in closely held companies and their owners. He has worked with clients in a wide variety of industries including real estate, manufacturing, technology, equipment leasing and service providers. He also has extensive experience in fiduciary taxation. Herb has been an instructor for BDO Seidman’s national tax training, and he has conducted internal tax education for local and national firms, as well as serving as a guest speaker at the University of Arizona.

Mary Marino of Seattle has been providing tax consulting and compliance services in public accounting and the private sector for more than 30 years. Her career includes an assignment in the national tax office for an international accounting firm and ten years as the global tax leader for a multi-national consumer products company. She frequently serves clients in the areas of acquisition planning, executive compensation and IRS controversy. Mary is a past chair of the Board of Directors of the Washington Society of CPAs. She has previously served as an instructor at the national level for KPMG and McGladrey and has taught the Tax Advisors Update since 2011.

Randle Pollard is a tax director in the Washington, D.C. area. He received his law degree and LL.M. in Taxation from Georgetown University Law Center. He has over twenty years of tax experience in the private and public sectors, including within Big Four and as in-house domestic tax counsel in a Fortune 150 company. He also has several years’ experience in academia as an Associate Professor of Law at Widener University Commonwealth Law School and an Assistant Professor of Business Law and Taxation at the Kelley School of Business, Indiana University. He has published scholarship articles on tax incentives and general federal and state tax policy in several law journals, including the Pittsburgh Tax Review. He continues to teach as an adjunct professor of law at American University Washington College of Law. His areas of expertise include: Choice of Business Entity, business tax incentives, and general tax policy matters.

John Werlhof, CPA, is a tax principal in Roseville, CA and provides tax research and planning services to privately held businesses and their owners. He serves clients in all phases of the business cycle and has deep expertise in business acquisitions, dispositions, financings, and restructurings. He has authored articles which have been published in Corporate Taxation and Construction Accounting and Taxation. John has experience facilitating tax trainings for a Big 4 and regional CPA firms.