Master of Business Taxation faculty combines a commitment to academic excellence with the sort of industry experience and up-to-date insight that empowers students to immediately apply classroom lessons to their professional work. Our full-time and part-time instructors are distinguished practitioners who have worked for the world’s leading tax firms, multinational corporations, the IRS, and more.

Meet our Faculty

Roger Conlon
Senior Lecturer

Roger is a senior lecturer at the Carlson School of Management teaching:

US Taxation of Business Entities

US Taxation of Corporations

US Taxation of Mergers & Acquisitions

Paul Gutterman
Senior Lecturer & Director, MBT Program

Paul G. Gutterman brings more than 10 years of practical experience to his MBT classes. He began his career in the tax area of Dorsey and Whitney, the Upper Midwest's largest law firm. As senior manager in Ernst & Young's tax department, Gutterman focused on IRS representation. corporate, partnership, and exempt organization taxation.

Tammy Naples
Senior Lecturer



Dale Busacker
Adjunct Professor, Masters of Business Taxation

Dale Busacker is a Director in the State and Local Tax (SALT) practice with Grant Thornton's Minneapolis office.  Dale has over 30 years of state and local tax experience.  Prior to joining Grant Thornton, Dale was a principal in the State and Local Tax group of Ernst & Young.  Dale was also in charge of the State and Local Tax group while at Arthur Andersen.


Keith Clark
Adjunct Professor

Keith is a founder of DWC ERISA Consultants, a nationally recognized employee benefit consulting firm.  He has 25 years of experience, 15 of which have been devoted to molding DWC into the firm it is today.  Before focusing exclusively on ERISA consulting at DWC, Keith honed his skills at several top firms including Coopers & Lybrand, LLP and Hewitt. 

Todd Dannenfelser
Adjunct Professor
Todd Dannenfelser is a Retired US Tax Technology Partner for Deloitte Tax LLP (Deloitte Tax) in the Tax Management Consulting service line.
Michael Fincher
Adjunct Professor

Mr. Fincher is a tax senior manager in the Minneapolis office of Deloitte Tax LLP, with over eleven years of experience assisting clients in the area of corporate and cooperative taxation.  He specializes in reorganizations and consolidations, including mergers and acquisitions, spin-offs, liquidations, and dispositions.  In addition, Mr.

Nicholas Frank
Adjunct Professor

Nick has over 15 years of broad-based, corporate income tax experience in both public accounting and industry.  At Deloitte, Nick led client service teams bringing value to multinational and mid-market companies in a variety of industries including mining, technology, medical and life sciences, and transportation.  He also served as an office subject matter expert for corporate income tax compl

Kay Freund
Adjunct Professor

Kay is the Senior Global Transfer Pricing Leader for Medtronic, Inc., the global leader in medical technology- alleviating pain, restoring health, and extending life for millions of people around the world.  Kay served on the Board of Directors of the Minnesota CPA Society for seven years, including one year as the chair of the board.  She also served on the AICPA Council.  Kay is a member of t

Nick Hara
Adjunct Professor

Nick Hara is a Senior Manager with KPMG LLP in the Business Tax Services practice in Minneapolis. Nick is in his 9th year with KPMG and primarily serves large multinational clients providing tax compliance, provision, and consulting services. Nick is on the Board of Directors of AchieveMpls and serves as the Treasurer for the organization.

Virginia Harn
Adjunct Professor

Virginia is a principal in the Tax Group at LarsonAllen and has over 20 years experience specializing in tax, tax compliance and tax planning for closely-held businesses and their owners.  Virginia works closely with small to mid-sized business owners to serve as their business and personal tax advisor.  She works as a team player with the various internal resources to serve the business needs

Kelli Hill
Adjunct Professor
  • Kelli Hill joined Wells Fargo in 2012 and is the Senior Director of Planning for a 13-state region in The Private Bank.  Kelli works with leaders and advisors in the region to help drive a proactive, tailored, client-centric planning offering with the objective of ensuring that every Private Bank Client has the right plan.

William Kusterman
Adjunct Professor

Bill Kusterman is a CPA and an Executive Director in EY’s Financial Services Organization specializing in state and local taxation.  Bill has over 30 years of state and local taxation experience including 7 years as a Corporate Revenue Auditor at the Minnesota Department of Revenue (1984-1991).  Bill recently celebrated is 27th year anniversary with EY.

Patrick Lee
Adjunct Professor

Patrick Lee is a partner in the Minneapolis office of Deloitte Tax LLP, specializing in international tax matters.  Patrick has more than 25 years of experience working with multi-national clients in a variety of industries.  Patrick's primary areas of focus are global tax optimization; international mergers, acquisition, and reorganizations; foreign tax credit planning and general application

Scott Luecke
Adjunct Professor
Jerry Martin
Adjunct Professor

Jerry is a partner with McGladrey LLP specializing in advising businesses on global tax-planning matters.  He leads the international tax practice for McGladrey in the central region of the United States.  He is also a leader in the Global Tax Strategies Group, where he consults with clients on designing their foreign corporate structure to achieve certain business and tax results.  Specific se

Craig Miller
Adjunct Professor

Information to come. 

Larry Mohr
Adjunct Professor

Larry Mohr is a tax partner at Baker Tilly Virchow Krause, LLP and leads the firm’s Midwest not-for-profit organizations tax practice.  Prior to Baker Tilly, he spent 20 years at Deloitte practicing in its Healthcare and Life Sciences industry group.

Maureen Pechacek
Adjunct Professor
Scott Rollin
Adjunct Professor


Scott Rollin is the President and founder of Management Compensation Resources, LLC (MCR) - a Minneapolis-based consulting firm that specializes in compensation and benefit plan design, analysis, funding, and implementation for the key employees of mainly privately-held corporations.

Eric Skonnord
Adjunct Professor

Eric J. Skonnord is a co-founder of the law firm of Inrelex Law Group, PLLC.  Since he began practicing law in 1996, Mr.

Marcia Urban
Adjunct Professor
Peter Yoo
Adjunct Professor

Peter is an economist and principal with Deloitte Tax LLP's US Central Region Transfer Pricing Team and leads the transfer pricing practice in Minneapolis.  

Prof. Roger Conlon - Corporate Taxation Problem

Prof. Roger Conlon using technology in the classroom to teach about corporate taxation problems.

Contact Master in Business Taxation