KALMAN (Kenneth) H. RYESKY, Esq.

TELEPHONE: 929/243-9504 (USA); 058-6889446 (ISRAEL)

E-MAIL: PROFRYESKY@YAHOO.COM

CURRICULUM VITAE
 EDUCATION: M.L.S., Queens College CUNY, 1999.
J.D., Temple University, 1986.
M.B.A. (Management), La Salle University, 1982.
B.B.A. (Management), Temple University, 1977.

 BAR ADMISSIONS: Licensed to practice law in courts of New York, New Jersey, and
Pennsylvania, and before the United States Supreme Court. Eligible to register as Foreign
Lawyer with Israel Bar Association.

 WORK EXPERIENCE:

 From 2021: Attorney, Green Point Technology Services Israel Ltd. Analyze and
write up recent judicial opinions and other developments in Antitrust, Advertising, Health,
Products Liability, and Litigation.

 From 2018: Freelance Writer and Researcher: Research and write about diverse
issues, with focus on business, commercial, legal, and taxation matters.

 2016 to 2017: Senior Advisor, Kost, Forer, Gabbay, & Kasierer [Ernst & Young],
Tel Aviv: Team member, International Tax Services.

 1993 to 2015: Adjunct Assistant Professor, Queens College CUNY, Department of

Accounting & Information Systems: Instructed undergraduate and graduate courses in
Business Law and in Taxation. Served on special faculty Task Force.

 Spring 2007: Adjunct Assistant Professor, Sy Syms School of Business, Yeshiva

University. Instructed courses in Business Law and in Taxation.

 1991 to 2016: Solo Practitioner Attorney: General practice of law, with emphasis on
taxation, commercial transactions, business planning, litigation, and administrative law matters.
Court arbitrator, New York City Civil Court and Suffolk County (NY) District Court. Panelist
at Continuing Legal Education seminars.

 1987 - 1991: Attorney, U.S. Internal Revenue Service (IRS). Represented IRS in audits
and tax assessments on Estate and Gift Taxes.

 1979 - 1987: Contracting Officer and Analyst, U.S. Department of Defense, Defense
Logistics Agency. Effected and analyzed procurements of military hardware and services.
Developed new sources for U.S. Government procurements. Branch Chief of hardware
procurement group. Team Captain for on-site review visits to major military aerospace
contractor plants. Conducted classes for U.S. Government personnel. Speechwriter for
military Office of Contracting Director. Attained Certified Purchasing Manager (NAPM) and
Certified Professional Contracts Manager (NCMA) professional designations. Held security
clearance.

 PUBLICATIONS, SCHOLARLY PRESENTATIONS & EDITORIAL CREDITS:

 Monographs:

° Co-author (with Linda Hopkins), LICENSING LAW HANDBOOK 1994-95 EDITION: FEDERAL
GOVERNMENT INTELLECTUAL PROPERTY GUIDE, Clark Boardman Callaghan (Licensing Law
Library) (ISBN: 0-87632-071-X).

° Contributing Author, "Legal Aspects of E-Commerce" (Chapter 9), in JAE K. SHIM ET AL.,
THE INTERNATIONAL HANDBOOK OF ELECTRONIC COMMERCE (AMACOM, 2000) (ISBN 978-
0814405802).

 Scholarly Presentations:

° "Never a Stranger to Popular Culture: Arts, Entertainment and Popular Culture References
in the Judicial Opinions of Judge Philip S. Straniere" (Conference presentation, Mid-Atlantic
Popular & American Culture Assn. (MAPACA) Conference, Philadelphia, PA, November
2011) (monograph available at <http://tinyurl.com/3skzcyd>.).

° "Information & Instructional Technology: Bringing Adjunct Faculty into the IT Fold,"
Conference presentation, Instructional/Information Technology in CUNY, New York, 14
November 2003 [ERIC Document No. ED490813]
<http://files.eric.ed.gov/fulltext/ED490813.pdf>.

 Scholarly & Professional Articles:

° "Lawyer's Bookshelf" column, NEW YORK LAW JOURNAL, May 31, 2018, p. 6 (review of
The Look-Alike by Joseph A. Levy)
<https://drive.google.com/file/d/1BUWdutVnZbBBURS1EtxUuQ0mZfY0R5cK/view>.

° "Electric Company, Water Works and The Income Tax: The 'Cost of Utilities' Component
of the I.R.C. § 107 Parsonage Income Exclusion"17 Rutgers J. Law & Religion 198 (Spring
2016) <http://lawandreligion.com/sites/law-religion/files/Electric-Company-Ryesky.pdf>.

° "Of Athletes, Adjunct Faculty, and Units of Account," 73 STATE TAX NOTES 727 (15
September 2014).[2014 STT 179-6].

° "Personal Accountability for Those Who Operate Tax-Exempt Organizations" ("Outside

Counsel" column), NEW YORK LAW JOURNAL, September 26, 2011, p. 4.
° "Lawyer's Bookshelf" column, NEW YORK LAW JOURNAL, June 14, 2011, p. 6 (review of
Nonprofit Law: The Life Cycle of a Charitable Organization by Elizabeth Schmidt).

° "Favoring Other Creditors over the Taxation Authorities" ("Outside Counsel" column),
NEW YORK LAW JOURNAL, July 2, 2009, p. 4.

° "A Jewish Ethical Perspective to American Taxation,"10(2) RUTGERS JOURNAL OF LAW &
RELIGION (Spring 2009) <http://lawandreligion.com/sites/law-religion/files/Jewish-Ethical-
Ryesky.pdf>.

° "Honorary Board Membership, Real Tax Liability: Limits to Tax-Exempt Organization

Honorary Board Member Immunity under Internal Revenue Code § 6672," 24 AKRON TAX
JOURNAL 93 (2009).
<http://www.uakron.edu/law/lawreview/taxjournal/atj24/docs/Ryesky.pdf>

° "Part Time Soldiers: Deploying Adjunct Faculty in the War against Student Plagiarism,"
2007 BYU EDUC. & L. J. 119 (2007)
<http://digitalcommons.law.byu.edu/cgi/viewcontent.cgi?article=1236&context=elj>.

° "On Solid Legal Ground: Bringing Information Literacy to Undergraduate-Level Law

Courses," 7(2)J. EFFECTIVE TEACHING 21 (2007)
<http://www.uncw.edu/cte/et/articles/Vol7_2/Ryesky.pdf>.

° "Taxation Unchecked and Unbalanced: The Supreme Court's Denial of Certiorari in

Sorrentino," 41 GONZAGA L. REV. 505 (2006).
<http://blogs.gonzaga.edu/gulawreview/files/2011/02/Ryesky.pdf>.

° "Devil's Dictionary of Taxation," 6 HOUSTON BUS.& TAX L. J.54 (2005)

<https://ia601504.us.archive.org/35/items/article-ddof-t/ArticleDDofT.pdf >.

° "Lawyer's Bookshelf" column, NEW YORK LAW JOURNAL, April 15, 2005, p. 2 (review of
Many Unhappy Returns by Charles O. Rossotti).

° "Tax Simplification: So Necessary and So Elusive," 2 PIERCE L. REV. 93 (2004)

<http://scholars.unh.edu/unh_lr/vol2/iss2/4/> [Article cited in report by Her Majesty's
Treasury
<https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/198571/ots_r
eview_tax_reliefs_interim_report.pdf>.].

° "In Employers We Trust: The Federal Right of Contribution under Internal Revenue Code
§ 6672", 9 FORDHAM J. OF CORPORATE AND FINANCIAL L. 191 (2003)
<http://ir.lawnet.fordham.edu/jcfl/vol9/iss1/4>.
[Article cited in judicial opinion: Van Dijk v. Lloyd, 2007 Del. C.P. LEXIS 12 at *6,
2007 WL 549910, 2007-2 U.S.T.C. (CCH) ¶ 50,771 (Del. Comm. Pl., Kent Co., 2007).].

° "From Pens to Pixels: Text Media Issues in Promulgating, Archiving and Using Judicial
Opinions," 4 JOURNAL OF APPELLATE PRACTICE & PROCESS 354 (2002) [Anchor article for
mini-symposium "Accessing the Law"]
<http://lawrepository.ualr.edu/appellatepracticeprocess/vol4/iss2/6/>.

° "Striking Evidence: The Matchbook as a Cultural Artifact in Criminal Cases," 7 J. CRIM.

JUST. & POPULAR CULTURE 69 (2000)
<http://www.albany.edu/scj/jcjpc/vol7is2/ryesky.html>.
Artificialintelligence

° "The Effects of Print and Other Text Media Developments upon the Law in America," 29
JOURNAL OF TECHNICAL WRITING & COMMUNICATION 3 (1999).

° "Of Taxes and Duties: Taxing the System with Public Employees' Tax Obligations," 31
AKRON LAW REVIEW 349 (1998)
<http://www.uakron.edu/dotAsset/fa0fb6ad-e88e-45c6-b8ad-4d6b5ba10d08.pdf>.

° "Above and Beyond the Call of Duty: Enhanced Tax Obligations of the Public Employee,"
7 JOURNAL OF INDIVIDUAL EMPLOYMENT RIGHTS 15 (1998-99).

° "Development of Information Technology and Media Brings Issues for Accountants," 21

GOING CONCERNS: ACCOUNTING ISSUES IN THE ACADEMIA 19 (Spring 1997) [Faculty article
for journal published by Queens College Accounting Honor Society].

° "Analysis of the Split Authority on Proof of a Postmark under Internal Revenue Code
§ 7502", 21 UNIVERSITY OF DAYTON LAW REVIEW 379 (1996).
[Article cited in judicial opinion: Sorrentino v. United States, 171 F.Supp.2d 1150, n. 3 at
1154 (Dist. Colo. 2001).].

° "An Overhead View of Aitken and Herlinger", 22 WESTCHESTER BAR JOURNAL 219 (1995).

° "Awakening to the ADA: Sleep Disorders from the Perspective of Title I of the Americans
with Disabilities Act", 3 JOURNAL OF INDIVIDUAL EMPLOYMENT RIGHTS 285 (1994-95)
<http://triggered.edina.clockss.org/ServeContent?url=http%3A%2F%2Fbaywood.stanford.cloc
kss.org%2FBWIE%2FBAWOOD_BWIE_3_4%2FLTE00EQ2X1710GKK.pdf >.

° "Mailing is Filing Only if Proof of Mailing is Incontrovertible", TAXATION FOR

ACCOUNTANTS, March 1995, p. 153.
[Article cited in judicial opinion: Castillo v. State, 369 S.W.3d 196, n. 15 at 199 (Tex.
Crim. App. 2012).].

° "Why is 'MCLE' a Four-Letter Word?", 9 J. SUFFOLK ACAD. OF LAW 211 (1994).

° "Gaps and Voids in New York's Health Care Proxy Law", THE SUFFOLK LAWYER (Suffolk
County, NY Bar Assn.), September 1994, p. 17.

° "When Must New York Abide By a Federal Estate Tax Audit?", NEW YORK STATE BAR
JOURNAL, July/August 1994, p. 32.
° "Ma Bell's Legacy: Artifacts in Decedents' Estates from the Forced Divestiture of
American Telephone and Telegraph", 8 JOURNAL OF THE SUFFOLK ACADEMY OF LAW 1 (1992).
[Article cited in judicial opinion: Matter of Stella Gordon, N.Y.L.J., 2 March
1994, p. 26 col. 3 (Surrogate's Ct., Nassau Co. 1994)].

° "Secular Law Enforcement of the Heter `Iska", 25 JOURNAL OF HALACHA &

CONTEMPORARY SOCIETY 67 (Spring 1993) [<http://jlaw.com/Articles/heter1.html>] [Article
cited in Knesset legislative report
<https://web.archive.org/web/20140327133504/http://www.knesset.gov.il/mmm/data/pdf/m0
2769.pdf>].

° "Implications of the Untimely Filed Estate Tax Return", 7 JOURNAL OF THE SUFFOLK
ACADEMY OF LAW 103 (1990 - 91).

° "Government Reviews of Contractor Purchasing Systems", MILITARY BUSINESS REVIEW,

March/April 1987, p. 16, <https://www.scribd.com/document/490230999/Government-
Reviews-of-Contractor-Purchasing-Systems-by-K-H-Ryesky>

 PUBLIC COMMENTARY & TESTIMONY BEFORE GOVERNMENTAL BODIES:

 U.S. Congressional Hearings:

° Statement, Senate Committee on Finance Hearing: Impact of the Employer Mandate’s

Definition of Full-time Employee on Jobs and Opportunities, 28 January 2014,
<https://docs.google.com/file/d/0B1NeqTrEJoniWEl3SDhhWUtYTVE/edit>.

° Statement, House of Representatives Committee on Small Business Field Hearing:

Underserved Small Businesses: Providing Access to Federal Programs, Committee Document
Number 113–058 (11 March 2014), <https://www.gpo.gov/fdsys/pkg/CHRG-
113hhrg87277/pdf/CHRG-113hhrg87277.pdf>.

° Statement, Senate Committee Hearings: Committee on Finance: "Tax Fraud And Tax ID
Theft: Moving Forward With Solutions," 16 April 2013; and Special Committee on Aging:
Tax-Related Identity Theft: An Epidemic Facing Seniors and Taxpayers," 10 April 2013,
<http://www.finance.senate.gov/library/hearings/download/?id=50babcf2-2cde-4415-b0d0-
ca41f42bda5a>.

° Statement, Hearing on Tax-Related Provisions in the President’s Health Care Law, House
Ways and Means Committee, Subcommittee on Oversight U.S. House of
Representatives,113th Congress, 1st Session, 5 March 2013,
<https://www.govinfo.gov/content/pkg/CHRG-113hhrg89554/pdf/CHRG-
113hhrg89554.pdf>.
° Statement, Hearing on Identity Theft and Tax Fraud, House Oversight & Government
Reform Committee, Subcommittee on Government Organization, Efficiency,
and Financial Management, 112th Congress, 2nd Session, Serial No. 112–191 (29 November
2012),<http://www.gpo.gov/fdsys/pkg/CHRG-112hhrg77479/pdf/CHRG-
112hhrg77479.pdf>.

° Statement, Joint Hearing on Social Security Numbers on Medicare Cards, House Ways and
Means Committee, Subcommittees on Social Security and on Health, 112th Congress, 2nd
Session, August 1, 2012, <http://www.gpo.gov/fdsys/pkg/CHRG-112hhrg80316/pdf/CHRG-
112hhrg80316.pdf>.

° Statement, Hearing on Tax Fraud Involving Identity Theft, House Ways and Means
Committee, Subcommittees on Oversight and Social Security, U.S. House of
Representatives,112th Congress, 2nd Session, May 8, 2012
<http://waysandmeans.house.gov/UploadedFiles/SFR_KennethRyesky_OS_SS_5_8_12.pdf>
, also available at 2012 TNT 95-49.

° Statement, Hearing on Social Security Administration’s Death Master File, House Ways
and Means Committee, Subcommittee on Social Security, U.S. House of
Representatives,112th Congress, 2nd Session,February 2, 2012,
<http://www.gpo.gov/fdsys/pkg/CHRG-112hhrg78179/pdf/CHRG-112hhrg78179.pdf>;
<http://www.fgs.org/rpac/wp-content/uploads/2012/02/wm-ssdmf-comments-2012.pdf>,also
available at 2012 TNT 25-32.

° Statement, Hearing on Tax Fraud by Identity Theft, Part 2: Status, Progress, and Potential
Solutions, before the Senate Committee on FinanceSubcommittee on Fiscal Responsibility &
Economic Growth, 112th Congress, 2nd Session, March 20, 2012,
<https://www.finance.senate.gov/imo/media/doc/78502.pdf>, also available at 2012 TNT 56-
30.

° Article included as Exhibit in the Printed Hearing Record, Tax: Fundamentals in Advance of
Reform, Hearing before the Committee on Finance, U.S. Senate, 110th Congress, 2nd
Session, April 15, 2008, S. Hrg. 110–1037, pp. 113 - 150
<http://finance.senate.gov/library/hearings/download/?id=fead52be-a791-4105-96da-
0010264cd7ed>.

° Statement, Hearing On Tax-Exempt Charitable Organizations: Hearing before the

Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of
Representatives, 110th Congress, 1st Session, July 24, 2007, Serial No. 110-55, pp. 180 -
184.
<http://www.gpo.gov/fdsys/pkg/CHRG-110hhrg38087/pdf/CHRG-110hhrg38087.pdf>.

° Statement, Hearing to Examine Tax Fraud Committed by Prison Inmates: Hearing before
the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of
Representatives, 109th Congress, 1st Session, June 29, 2005, Serial No. 109-36, pp. 62 - 66.
<http://www.gpo.gov/fdsys/pkg/CHRG-109hhrg24905/pdf/CHRG-109hhrg24905.pdf>.
 IRS Rulemaking Proceedings:

° IRS Notice of Proposed Rulemaking RIN 1545–BJ16, [REG–148873–09], 78 F.R. 913,

IRS Truncated Taxpayer Identification Numbers (7 January 2013): Written Commentary, 14
January 2013
<https://www.regulations.gov/contentStreamer?documentId=IRS-2013-0004-
0003&attachmentNumber=1&contentType=pdf> (also available at 2013 TNT 10-12).

° IRS Notice of Proposed Rulemaking RIN 1545–BL33 [REG-138006-12], 78 F.R. 218,

Shared Responsibility for Employers Regarding Health Coverage (2 January 2013): Written
Commentary, 28 January 2013
<https://www.regulations.gov/contentStreamer?documentId=IRS-2013-0001-
0023&attachmentNumber=1&contentType=pdf>, presented oral testimony at hearing (23
April 2013) [Unofficial transcript of hearing available at 2013 TNT 80-16.].

° IRS Notice of Proposed Rulemaking RIN 1545–BK57, [REG–130266–11], 77 F.R. 38148,

Additional Requirements for Charitable Hospitals (26 June 2012): Written Commentary, 2
July 2012 <https://www.regulations.gov/contentStreamer?documentId=IRS-2012-0036-
0002&attachmentNumber=1&contentType=pdf> (also available at 2012 TNT 122-14).

° IRS Notice of Proposed Rulemaking RIN 1545–BJ89, [REG–131151–10], 76 F.R. 2852,

Rewards and Awards for Information Relating to Violations of Internal Revenue Laws (18
January 2011): Written Commentary, 5 April 2011
<https://www.regulations.gov/contentStreamer?documentId=IRS-2011-0003-
0015&attachmentNumber=1&contentType=msw8> (also available at 2011 TNT 67-22).

° IRS Notice of Proposed Rulemaking RIN 1545-BJ30, REG–106750-10, 75 F.R. 31736,

Modifications of Debt Instruments (4 June 2010): Written Commentary, 22 June 2010
<https://www.regulations.gov/contentStreamer?documentId=IRS-2010-0012-
0002&attachmentNumber=1&contentType=msw8> (also available at 2010 TNT 121-14).

° IRS Notice of Proposed Rulemaking RIN 1545–BH64, REG–112196–07, 73 F.R. 22300,

Gross Estate; Election to Value on Alternate Valuation Date (25 April 2008): Written
Commentary, 30 June 2008 < https://downloads.regulations.gov/IRS-2008-0045-
0002/attachment_1.doc> (also available at 2008 TNT 129-13).

° IRS Notice of Proposed Rulemaking RIN 1545–BH62, REG–140029–07, 73 F.R. 45908,

Requirements for Cash and Noncash Charitable Contribution Deductions (7 August 2008):
Written Commentary, 20 August 2008
<https://www.regulations.gov/contentStreamer?documentId=IRS-2008-0090-
0003&attachmentNumber=1&contentType=msw8> (also available at 2008 TNT 166-13).
° IRS Notice of Proposed Rulemaking RIN 1545–BC56, REG–143316–03, 72 F.R. 20080,
Guidance Under Section 2053 Regarding Post-Death Events (23 April 2007): Written
Commentary, 13 July 2007<http://www.regulations.gov/contentStreamer?documentId=IRS-
2007-0041-0008&attachmentNumber=1&disposition=attachment&contentType=msw8>
(available at 2007 TNT 139-24).

° IRS Notice of Proposed Rulemaking RIN 1545–BC92, REG–157271–05, 71 F.R. 9487 (24
February 2006), Proposed Regulations re Administrative Review of Determinations that an
Authorized Recipient of Tax Return Information has Failed to Maintain Appropriate
Safeguards: Written Commentary, 24 April 2006 (available at 2006 TNT 85-21).

° IRS Notice of Proposed Rulemaking RIN 1545–BF21, REG–148867–03, 70 F.R. 2076 (12
January 2005), Proposed regulations re Disclosure of Returns and Return Information in
Connection With Written Contracts or Agreements for the Acquisition of Property and
Services
for Tax Administration Purposes: Written Commentary, 28 February 2005 (available at 2005
TNT 40-46).

° IRS Notice of Proposed Rulemaking RIN 1545–BA99, REG–138176–02, 69 FR 56377,

Timely Mailing Treated as Timely Filing (21 September 2004): Written Commentary, 31
October 2004 (available at 2004 TNT 212-17); Oral Testimony, Hearing, 11 January 2005
(Unofficial Transcript of Hearing available at 2005 TNT 12-21).

° IRS Notice of Proposed Rulemaking RIN 1545–AX98, REG-106511-00, 65 F.R. 63025,

Estate Tax Returns; Form 706, Extension to File (20 October 2000): Written Commentary,
11 December 2000 (available at 2000 TNT 250-16); Oral Testimony, Hearing, 11 January
2001 (Unofficial Transcript of Hearing available at 2001 TNT 24-88).

 Other Proceedings:

° Treasury, Australian Government, Consultation Paper, "Review of Tax and Corporate

Whistleblower Protections in Australia" (21 December 2016)
<https://treasury.gov.au/consultation/review-of-tax-and-corporate-whistleblower-protections-
in-australia/>, Commentary submitted 6 February 2017.

° Social Security Administration, Request for Comments SSA 2012–0042, Assigning New
Social Security Numbers (SSN) for Children Age 13 and Under, 78 F.R. 9765 (11 February
2013), Written Commentary, 17 March 2013, available at
<https://www.regulations.gov/contentStreamer?documentId=SSA-2012-0042-
0008&attachmentNumber=1&contentType=pdf>.

° New Zealand Inland Revenue, Consultation QWB0107: "Income Tax -- Is a tax credit
allowed for state income tax paid in the United States of America?" Commentary 9
September 2012, available at <https://www.scribd.com/document/430529995>.
° New York State Commission on Higher Education, Hearing, 5 December 2007, Oral
Testimony and Written Commentary; Adjunct Faculty & Academic Excellence, Written
Commentary available at
<http://worldcat.org/arcviewer/4/AO%23/2010/12/23/H1293125405429/viewer/file120.pdf>.

Miscellaneous Writing & Editorial:

° Contributing Author, Times of Israel Blogs [Listing of contributions at

https://blogs.timesofisrael.com/author/kenneth-ryesky>.].

° Contributing Author, The Algemeiner [Listing of contributions at

<https://www.algemeiner.com/author/kenneth-h-ryesky>.].

° Contributing Author, American Thinker website <http://www.americanthinker.com>

[Listing of contributions at <http://www.americanthinker.com/author/kenneth_h_ryesky>.].

° Contributing Author, Genealogical Privacy website [now defunct, listing of contributions

at
<https://web.archive.org/web/20161206120942/http://www.genealogicalprivacy.org/author/r
yesky>]

° "Calibrating What Effect N.J. Scandals will have on Jewish Organizations," Jewish
Exponent (Philadelphia), 6 August 2009, p. 17,
<https://drive.google.com/file/d/1MR_qZKdfT4NcVaPYkSIS3GfPu2sLJaEe/view?usp=sharin
g>.

° "Counting, Not Curtailing, Adjuncts' Work," Chronicle of Higher Education, 10 May

2013, p. A33, available at <http://chronicle.com/article/Counting-Not-Curtailing/139031>.

° "Cross-Country Scoring Made Simple," Runner's World, October 1978, p. 47, available at
<https://ia801507.us.archive.org/7/items/khr-cross-country-scor-rw-
197810/KHR%20CrossCountryScor-RW-197810.pdf>.

° Contributing Author, "Matchbooks in the Law Books" column, RMS BULLETIN

(RathkampMatchcover Society), 1999 - 2015. <http://matchcover.org/readit.html>

° Contributing Author, "Legal Perspective" column, ASDA NEWS (American Sleep Disorders
Association), 1995 - 1997.

° Associate Editor, Journal of the Suffolk Academy of Law, Vol. 9 (1994).

° Blog, Professor Ryesky's Tax Excuses [<http://taxexcuses.blogspot.com>].