Carolyn Puzella Esq.

Senior Manager
Carolyn Puzella

Ms. Puzella is a Senior Manager in Ernst & Young's Financial Services Tax practice and is a member of the State and Local Tax team, based in Chicago, Illinois. She specializes in asset management with a focus toward partnerships and other flow-through entities and is a resource for compliance teams within the firm across a range of fund types, including hedge funds and private equity funds. Ms. Puzella has extensive experience assisting multistate and multinational asset management clients, including mutual fund service providers and other investment managers, with a wide array of state tax matters such as nexus concerns, apportionment methodologies, sourcing nuances, audit defense, refund claims, and letter ruling requests, as well as with the tax impact of state legislative proposals. Prior to joining Ernst & Young, she was a Director in the Indirect Tax practice at PwC and a Senior Tax Counsel at SOVOS Compliance, formerly known as Taxware International, Inc. She holds a Master of Laws in Taxation from Boston University, a Juris Doctor from the University of San Diego, and a Bachelor of Science in Chemical Engineering from the University of Rochester. She is a member of the Massachusetts bar.

J.D., University of San Diego
LL.M. (Taxation), Boston University
B.S., University of Rochester

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