2025 Team of USTCP Instructors, Mentors and Admin
SHERRILL L. (GREGORY) TROVATO, Program Founder
MBA, MST, EA, USTCP
Program Founder Sherrill L. Trovato, MBA, MST, EA, USTCP developed and began teaching Preparing to Practice before the US Tax Court after passing the Tax Court exam on her first attempt in 2000.
She is proud that more than 82% of those successful since she started the program (2002-2025), attended her full exam cycle class series, purchased her materials, or took her review session immediately before the exam.
She received her BA (Business Administration, Accounting), MBA (Finance), and MS (Taxation) degrees, all from California State University (Fullerton) between 1988 and 1993. She passed the SEE on her first attempt in 1991, became an enrolled agent in 1992, and a Fellow of NTPI (National Tax Practice Institute) in 2000. After passing the 2000 Tax Court exam on her first attempt, she was admitted as a nonattorney practitioner in 2001.
She is part of the Compass Tax Educators team that provides high quality live and on demand webinars, masterclasses, and workshops, to tax professionals on a variety of tax topics (see compasstaxeducators.com).
She was a regular instructor for the National Association of Enrolled Agents (NAEA) at its prestigious National Tax Practice Institute (NTPI) between 2002 and 2017, and still speaks at various NAEA state affiliates and for other organizations. In addition to radio and TV appearances and interviews, Sherrill has written articles about the Tax Court exam process for CCH’s Journal of Tax Practice and Procedure (June/July 2003) and NAEA’s EAJournal (various), and the Procedurally Taxing blog (June 2022). She’s also published articles on other topics in the EAJournal.
Sherrill served on the NAEA Board of Directors from 2005-2013, and was NAEA’s president in 2011-2012. In 2004, she received the prestigious NAEA-EF Excellence in Education award and the NAEA’s Mentor of the Year award in 2011. In 2013, she was honored to receive the Founders Award, NAEA’s highest award bestowed upon a member, to recognize her significant achievement and contributions on behalf of enrolled agents and NAEA.
Her firm, located in Southern California, specializes in tax consulting, preparation, and representation for individuals and businesses, and provides complete business services, including write-up, financial projections, consulting and planning.
THOMAS A GORCZYNSKI, EA, USTCP
Lead Instructor
Instructor Thomas A Gorczynski, EA, USTCP, is a nationally recognized speaker and educator on federal tax law matters. He is the author of the Tom Talks Taxes online newsletter, co-founder of the InCite tax community, and co-owner of Compass Tax Educators. He was a student of Sherrill’s in the 2014 exam cycle and passed on his attempt; he’s been on the USTCP instructional team since 2018.
He is an Enrolled Agent, a Certified Tax Planner, and a National Tax Practice Institute Fellow.
Tom earned a Master of Science in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania. He received the 2019 Excellence in Education Award from the National Association of Enrolled Agents and the 2018 Member of the Year Award from the American Institute of Certified Tax Planners.
His tax practice in Tempe, Arizona focuses on tax controversy representation and advanced tax planning strategies.
FRANK ACUÑA
Instructor
Frank R. Acuña is a founding partner of Acuña ❖ Regli, LLP, located in Pleasant Hill, California, with satellite offices in Berkeley and Fairfield, California. Mr. Acuña is certified by the State Bar of California as an estate planning, probate, and trust law specialist. His practice is built around the needs of tax professionals and includes estate planning, probate and trust law, business succession planning, and inheritance litigation.
MARY BETH LOUGEN, EA, USTCP, MLST
Instructor
Instructor Mary Beth Lougen, EA, USTCP, MLST prepared her first tax return in 1978, which launched a passion for tax and a career. She is the founder of American Expat Tax Services, a niche firm specializing in international taxpayers, and COO of Expat Tax Tools, an international tax software company offering the Form 8621 Calculator. Beth has worked in the U.S. and in Canada; she is a regular presenter and panelist on international tax topics for various organizations, and has written for many tax publications and services. She passed the Tax Court exam in 2014 and received her Masters of Legal Studies in Taxation from the University of San Francisco School of Law. She is part of the USTCP team as a mentor and an instructor for the May and July class sessions.
DAVID WOODS, EA, USTCP
TAX TECHNICAL EDITOR
Tax Technical Editor David Woods, EA, USTCP is a tax practitioner located in San Diego. He has been a practitioner for 30 years. He graduated from Northeastern University in Boston with a Master of Science degree in Taxation. David focuses on business transaction planning and specializes in state and local tax (SALT) issues and international reporting for United States taxpayers. David passed the Tax Court exam in 2021 and was admitted to the Tax Court bar in 2022.
LINDA BOSSARD, EA USTCP
LEAD MENTOR
Lead Mentor Linda Bossard, EA USTCP started her career in public accounting in 1980 first working for an enrolled agent, then moving to Grimbleby Coleman CPAs, Inc., in 1994. She retired from the firm in 2026 and now has her own tax practice. A student of Sherrill’s in 2010, she passed the Tax Court exam on her first attempt and was admitted as a nonattorney to practice in the US Tax Court in 2011. Her expertise is in income tax preparation, with experience in individual, corporate, partnership, estate and trust taxes, as well as IRS appeals and audit representation. A member of the mentor team since 2012, Linda became the Lead Mentor in 2016 and is an integral part of the USTCP team.
CATHY CLOW, EA
ONSITE ADMINISTRATOR
Onsite Administrator Cathy Clow, EA is the owner of CAC Professional Services, located in Auburn, CA. Her firm specializes in preparing individual and business tax returns, small business bookkeeping and payroll along with tax controversy representation. With nearly 40 years working in the industry, she passed the SEE in 1998 and became a Fellow of NTPI in 2000. She has taught at the national level and in 2012 received the “Excellence in Education” award from NAEA. Cathy has been a member of the administrative team since 2012.