Nicole Rogers

SALT Director with 25+ years of public accounting experience leading high-volume multistate compliance and advisory engagements for consolidated corporate groups and pass-through entities. Oversees technical review across 80+ state and local filings and advises clients on nexus, P.L. 86-272, apportionment, sourcing, conformity, related-party addbacks, and controversy matters. Builds scalable compliance processes and defensible filing positions through standardized workpapers, Excel-based review tools, and disciplined quality control.

Tax Director - State & Local Tax (SALT) at CliftonLarsonAllen LLP (CLA) (2016-06 – Present)

• Lead complex multistate SALT compliance engagements for corporate and pass-through clients, including state income, franchise, gross receipts, composite, nonresident withholding, and PTET filings across consolidated, unitary, and separate-company reporting structures.
• Provide technical review and engagement oversight across high-volume multistate compliance projects, evaluating sourcing, apportionment, state modifications, and filing positions.
• Advise clients on nexus, economic nexus, P.L. 86-272, apportionment, sourcing, throwback and throwout rules, business versus nonbusiness income, and state net operating loss tracking.
• Translate federal-state conformity and decoupling changes, including IRC §163(j), bonus depreciation adjustments, related-party intangible and interest expense addbacks, and state-specific modifications, into practical client guidance and defensible compliance positions.
• Manage engagement economics from planning through delivery, including scoping, budgeting, staffing, workflow sequencing, technical review, and deadline management across multiple concurrent multistate engagements.
• Advise corporate tax departments, controllers, and CFOs on state tax exposure, entity structure considerations, nexus positions, compliance risk, and practical remediation strategies.
• Oversee responses to state notices and assessments, including issue analysis, client communications, revenue department coordination, and penalty-abatement support where appropriate.

Tax Manager at Cohen & Company, Ltd. (2005-07 – 2016-06)

• Managed federal, state, local, and multistate tax compliance engagements for C corporations, S corporations, partnerships, and high-net-worth individuals, advancing from staff review to full engagement ownership over an 11-year tenure.
• Reviewed complex multistate corporate filings across consolidated, unitary, and separate-company structures, including apportionment schedules, state modifications, and nexus positions.
• Served as firmwide GoSystem Tax RS specialist, leading software implementation, technical troubleshooting, and training for tax professionals across offices.
• Researched and documented complex federal and state tax issues, delivering technical memoranda that supported filing positions, planning strategies, and client advisory recommendations.
• Designed standardized compliance processes and workpaper templates that improved engagement consistency, reduced review time, and scaled across the tax department.
• Supervised, reviewed, and developed staff accountants and senior associates, building technical skills through hands-on coaching and structured feedback.

Staff Accountant at American Express Tax & Business Services (2001-10 – 2005-07)

• Prepared corporate, partnership, individual, state, and city tax returns across a diverse client base.
• Supported paperless tax return implementation and trained users on the Mphasis platform.
• Prepared LIFO calculations for automobile dealership clients.

Master of Business Administration in MBA – Malone College

Bachelor of Arts in Accounting, Minor in Business Administration – Mount Union College