Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

Industry Panelists

Michael R. Miranda CPA, QKA, NQPC, AEP

Bringing 48 years of experience in tax consulting, estate planning, and employee benefits to his work as an independent consultant, Michael is the owner of MIRANDA CPA & Consulting LLC in Sioux Falls, SD. His tax practice focuses on corporate, individual, estate and gift, and tax accounting. He also provides employee benefit planning and consultation services for qualified, non-qualified, and health and welfare benefit plans. As part of his IRS representation practice, Michael has worked with the National Office to obtain private letter rulings for clients, in addition to numerous EPCRS submissions and audits. As a nationally recognized tax speaker, he maintains an active schedule presenting webinars and seminars on tax law, employee benefit planning, and estate planning.

Michael spent much of his career as a CPA with a regional CPA firm located in Northwestern Iowa, retiring after 27 years as a senior manager-shareholder with this firm. His career started as a Tax Specialist with a Big 8 accounting firm in their South Bend and Minneapolis offices, providing tax and estate planning for individuals and small to medium-sized businesses. He has earned professional designations including CPA, QKA, NQPC and AEP. Michael maintains professional memberships with the American Institute of Certified Public Accountants (AICPA), the American Society of Pension and Professional Actuaries (ASPPA), National Association of Enrolled Agents (NAEA), and the National Association of Estate Planning Councils (NAEPC).

Michael resides in Sioux Falls, SD with his wife Jeanette. Outside of his professional practice, Michael is a cellist with the Sioux City Symphony Orchestra. When he is not working, his time is spent with various activities, including traveling with his wife and playing golf.

Tynisa (Ty) Gaines, EA

Tynisa has more than 20 years of experience in the tax profession and holds a Bachelor’s degree in Industrial-Organizational Psychology from the University of Illinois and a Master’s degree in Public Personnel Management from Troy University.

A highly respected leader in the tax profession, Ty was named Enrolled Agent of the Year by the Virginia Society of Enrolled Agents (VASEA) in 2015 and went on to serve as VASEA President. Nationally, she served as a Director of the National Association of Enrolled Agents (NAEA) and later as Editor-in-Chief of NAEA’s EA Journal. In recognition of her contributions to advancing education for tax professionals, she received the NAEA Mentor of the Year Award in 2022 and the Excellence in Education Award in 2025. Ty is an accomplished author of numerous tax articles, two e-books, and is a sought-after national speaker. Known for her ability to blend technical tax topics with approachable teaching—often weaving in her passion for yoga—she brings both expertise and inspiration to her courses. She teaches EA exam preparation online as an adjunct instructor at Molloy University and provides leadership training for NAEA’s leadership development programs.

Specializing in military taxation and cryptocurrency compliance, Ty operates a remote tax practice from Fort Worth, Texas, and currently serves as a Tax Project Manager with TokenTax LLC, where she leads initiatives in digital asset taxation and reporting.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.