Mark S. Gottlieb

fls

Adjunct Professor of Law

Phone: 646-661-3800
Fax: 646-661-3801
[email protected]

With over 30 years of experience, Mark S. Gottlieb is an accomplished forensic accounting and business valuation specialist with expertise in record reconstruction and litigation support. Mr. Gottlieb is recognized for the meticulous preparation and comprehensive research he brings to all of his professional engagements. Since forming MSGCPA, Mr. Gottlieb has lead a team of highly qualified professionals in conducting forensic accounting examinations, independent business and professional practice valuations, and a continuum of financial and economic analyses. He is frequently appointed by the court to provide these services and expert testimony. Mr. Gottlieb has also lectured extensively to many government agencies and professional organizations on accounting, tax, economic development and valuation/appraisal issues. Previously, Mr. Gottlieb was employed by the international accounting and consulting firms of PriceWaterhouseCoopers (formally Coopers & Lybrand) and Ernst & Young (formally Ernst & Whinney).

Education

Bachelor of Business Administration in Accounting – Adelphi University (May 1983)
Master of Science in Taxation – Long Island University (May 1993)

Mailing Address

Fordham University School of Law
Legal Writing Program
150 West 62nd Street, Room 7-175
New York, NY 10023
  • State of New York Grievance Committee for the Tenth Judicial District – Committee Member (2015 to Present)

    Brandeis Association Scholarship Fund – Treasurer (2015 to Present)

    New York State Society of Certified Public Accountants – Business Valuation Committee Member (2013 to Present)

    New York State Society of Certified Public Accountants – Litigation Support Committee Member (2013 to Present)

    Institute of Business Appraisals – Education Board (2011 to 2012)

    New York State Society of Certified Public Accountants – Mediation and Arbitration - Committee Member (2002)

    Five Towns Community Chest – Treasurer (2001)

    Bar Association of Nassau County – We Care Fund (2000 to 2010)

    Great Neck Chamber of Commerce (2000 to 2002)

    Great Neck Lawyers Association (1999 to 2002)

  • New York Law School, Adjunct Professor (Fall 2003 to Fall 2006)

    European School of Economics, Adjunct Professor (Fall 2006)

    Pace University, Adjunct Professor (Summer 1997)

  • American Institute of Certified Public Accountants

    New York State Society of Certified Public Accountants

    National Association of Certified Valuation Analysts

    Institute of Business Appraisers

  • June, 2016 Business Valuation: Litigation, Arbitration and Mediation Strategies for Getting the Right Price
    New York County Lawyers’ Association, New York, New York

    June, 2016  Finding the Money – What Divorce Attorneys Should Know
       Rockland County Bar Association, New City, New York

    May, 2016  Advanced Risk Issues in Business Valuations
    New York State Society of CPAs, New York, New York

    April, 2016 Advanced Risk Issues in Business Valuations
    American Society of Appraisers – Philadelphia Chapter, Plymouth Meeting, Pennsylvania


    2015


    November, 2015 Advanced Risk Issues in Business Valuations
    Business Valuation Resources, Webinar

    October, 2015  Finding Hidden Treasures in Tax Returns
    Certified Divorce Financial Analyst Annual Conference, New York, New York

    March, 2015  Finding Hidden Treasures in Tax Returns
    Rockland County Bar Association, New City, New York

     

    2014

    October, 2014  Forensic Accounting & Income Tax Issues Related To Divorce
    New York Society of Independent Accountants, Elmsford, New York

    June, 2014  Forensic Accounting in A Litigation Environment
    Brooklyn Bar Association, Brooklyn, New York
    April, 2014   Introduction to Business Valuation
    University at Albany, Albany, New York

    February, 2014  Fundamentals of Business Valuation
    Rockland County Bar Association, New City, New York

    January, 2014  Lifestyle Analysis in Matrimonial Actions
    New York City Bar Association, New York, New York

     

    2013

    September, 2013 Lifestyle Analysis in Matrimonial Actions
    Rockland County Bar Association, Rockland, New York


    2012

    June, 2012  Financial Boot Camp for Matrimonial Attorneys
    Melville Marriott Long Island, Melville, New York

    March, 2012  Divorce Attorney’s Guide to Reading Financial Statements
    Mark S. Gottlieb, CPA, PC Great Neck, New York

    January, 2012  Hot Issues in Valuing Businesses for A Divorce
    Collaborative Divorce Attorneys of Fairfield County, Stamford, Connecticut

     

    2010

    October, 2010  Lifestyle Analysis in Matrimonial Actions
    Fairfield County Bar Association, Stamford, Connecticut

    September, 2010 Lifestyle Analysis in Matrimonial Actions
    Brooklyn Bar Association, Brooklyn, New York

     

    2007

    July, 2007  Valuing Closely Held Businesses
    National Business Institute, State Bank of Long Island, Melville, New York

    June, 2007  The Forensic Accountant's Role In Divorce Engagements
    Pace University Law School, White Plains, New York

     

    2006

    December, 2006 Valuing a Law Practice
    Nassau County Bar Association, Mineola, New York


    2005

    October, 2005  Forensic Accounting for Business Appraisers
    International Business Brokers Association Incorporated, Las Vegas, Nevada

     

    2003

    December, 2003 Forensic Accounting Opportunities for CPAs
    Tax & Accounting Institute, Brookville, New York

    October, 2003  Forensic Accounting: An Overview for the Practicing Attorney
    Nassau County Bar Association, Mineola, New York

    October, 2003  Forensic Accounting: An Overview for the Practicing Attorney
    Suffolk County Bar Association, Hauppauge, New York

    September, 2003 Forensic Accounting: An Overview for the Practicing Attorney
    Brooklyn County Bar Association, Brooklyn, New York

    September, 2003 Forensic Accounting: An Overview for the Practicing Attorney
    Queens County Bar Association, Jamaica, New York

     

    2002

    September, 2002 Appraising Law Firms
    New York State Society of CPAs, New York, New York

    May, 2002  Appraising Law Firms
    Nassau County Bar Association, Mineola, New York

     

    2001

    December, 2001 Business Valuations for Estate & Gift Tax
    Tax & Accounting Institute, Brookville, New York

     

    1990 – 2001  Small Business Tax Workshop
    Internal Revenue Service

    1990- 2001  Tax Workshop
    New York State Department of Taxation and Finance, Albany, New York

    1990 – 2001  Self-Employment Program Training
    New York State Department of Labor, Albany, New York

     

    1999


    November, 1999 Valuing Professional Practices and Licenses
    Richmond County Bar Association, Staten Island, New York

    October, 1999  Entrepreneurial Assistance Program
    Brooklyn Economic Development Corporation, New York, New York

    September, 1999 Methods of Valuing a Business
    Business Outreach Center, Corona, New York

    March, 1999  Business Valuations for Estate & Gift Tax
    Nassau County Bar Association, Mineola, New York

    March, 1999  Getting Down For Business Forum
    New York City Department of Business Services, New York, New York

    February, 1999 Advanced Issues of Managed Care & What It Means to Physicians Practicing in New York
    SouthShore PPO Incorporated, Woodmere, New York

    February, 1999  All about Appraisals: An Aid for Litigators
    Suffolk County Bar Association, Hauppauge, New York

  • June, 2016  Discretionary Expenses in Business Valuations

    April, 2016  Dealing with Fraud: A Simple Four Step System

    April, 2016  A Business Valuation Analysis Can Help Increase the Value of Your Business

    February, 2016  Valuing Covenants Not to Compete


    2015

    April, 2015  Types of Fraud in Business

    February, 2015  Estate Tax Strategies for Second Marriages

    February, 2015 5 Services Forensic Accountants Provide During a Matrimonial Dispute That May Surprise You

    February, 2015  Hidden Taxes in Divorce

    January, 2015  Why You Should Farm Out Business Valuation to Specialty Firms

     

    2014

    November, 2014 Cross-Examining a Financial Expert – Part 1

    October, 2014  Understanding Risk in Business Valuation

    October, 2014  Transfer Pricing and Related Valuation Issues

    October, 2014  Top 10 Thing Attorneys Need at the Start of Matrimonial Action

    October, 2014  Lifestyle Analysis

    October, 2014  Goodwill Impairment Testing

    October, 2014  Hidden Treasures in Tax Returns

    October, 2014  A Guide of Fairness Opinions

    October, 2014  Identifying Business Perks

    October, 2014  Imputed Income: Definition, Calculation, and Evidence

    October, 2014  The Fraud Triangle

    October, 2014  Calculating Economic Damages

    September, 2014 Cash Businesses and Divorce

    September, 2014 Normalizing Owners’ Compensation in Business Valuation

    March, 2014 Using Business Valuation Experts to Your Best Advantage in Divorce

    March, 2014  A Panel Discussion on Proposed Maintenance Guidelines.

    February, 2014 Uncovering & Understanding Hidden Fees in a 401(k) Plan with Miriam Schindel, Esq.

    February, 2014 An Attorney’s Guide to Same-Sex Marriage Tax Issues.”

     

    2013

    February, 2013 An Attorney’s Guide to Understanding Business Valuation Standards
    March, 2013 Using Business Valuation Experts to Your Best Advantage in Divorce

     

    2011

    September, 2011 An Attorney’s Guide to the Recent IRS Changes Regarding Innocent Spouse Relief

    March, 2011 Valuing Small Businesses

    February, 2011 The Joint Appraiser's Role in a Divorce Action

    February, 2011 Valuation Issues in the Bankruptcy Process

    January, 2011 8 Minefields Attorneys Should Avoid Before Presenting Your Valuation Report to the Court

    January, 2011  Fraud in the Workplace

     

    2010

    December, 2010 Cliff Lee's Earnings Capacity Is At Its Peak. Would He Be Able to Keep It All If He Divorced In New York?

    November, 2010 An Attorney’s Guide To Divorce-Related Tax Issues

    October, 2010  New York State's New Legislation Impacts the Financial Concerns of Family Law

    September, 2010 Determining Lost Profit v. Lost Business from the Financial Expert's Perspective

    August, 2010  Hiring a Forensic Expert Early in a Lost Profits Case Yields High Dividends

    July, 2010  Finding Hidden Treasures in Tax Returns

    July, 2010  The Honorable Sondra Miller's Take on No-Fault Divorce

    June, 2010 New York State Senate's Democratic Majority Passes Legislative Package to Approve No-Fault Divorce

    June, 2010  Panel of Experts Discuss New York State’s Current Legislation to Develop    

    April, 2010  Major Changes in New Jersey’s Palimony Law

    April, 2010  Madoff Scam Hits Divorce Court

    April, 2010  Proposed Changes to Federal Rule of Civil Procedure 26

    April, 2010  Merger and Acquisition Disputes in Challenging Economic Times

    March, 2010  Parenting Plans Considerations When Divorcing

    March, 2010  Defining Fair Value in Shareholder Disputes

  • Accounting

    Anesthesiology

    Audio & Video Postproduction

    Check Cashing

    Commercial Construction

    Day Camp

    Drug Stores

    Drug Testing

    eBay
    Electrical Contracting

    Executive Recruiting

    Grocery Stores

    Healthcare Administration

    Home Health Care

    Jewelry – Retail

    Landscape Counseling

    Laundromat

    Medical & Diagnostic Laboratories
    Metal Services

    Physician

    Refrigerated Warehousing

    Security

    Specialty Food

    Steel

    Ticket Brokerage

    Youth Athletics

  • November, 2014 8 Minefields to Avoid before Presenting Your Valuation Report to the Court Cross Examining a Financial Expert

    November, 2014 Valuation Issues in the Bankruptcy Process

    October, 2014  Identifying Business Perks

    October, 2014  An Attorney’s Guide to Understanding Business Valuation Standards

    September, 2014 Normalizing Owners’ Compensation in Business Valuation

    September, 2014 Why You Should Farm Out Business Valuation to Specialty Firms

    February, 2014  Understanding Risk in Business Valuation

    December, 2013 Valuing Small Businesses

    August, 2008  Understanding Risk in Business Valuation Study

     

    Economic Damages

    November, 2014 Hiring a Forensic Expert Early in a Lost Profits Case Yields High Dividends

    October, 2014  Calculating Economic Damages

    Financial Advisory
    October, 2014  Transfer Pricing and Related Valuation Issues

    October, 2014  Goodwill Impairment Testing

    February, 2014  A Guide to Fairness Opinions

    December, 2013 Merger and Acquisition Disputes in Challenging Economic Times

    November, 2011 An Attorney’s Guide to Fairness Opinion

    September, 2011 IRS Job Aid Resource Guide

    June, 2011 Uncovering & Understanding Hidden Fees in a 401(K) Plan with Miriam Schindel, Esq.

     

    Forensic Accounting

    October, 2014  Fraud in the Workplace

    June, 2014  Determining Lost Profit v. Lost Business from the Financial Expert’s Perspective

     

    Matrimonial & Divorce


    December, 2014 Estate Tax Strategies for Second Marriages

    December, 2014 Hidden Taxes in Divorce

    November, 2014 5 Litigation Services Forensic Accountants Provide During a Matrimonial Dispute That May Surprise You

    October, 2014  A Practical Resource for all Matrimonial Attorneys – In 3 Parts

    October, 2014  Top 10 Things Attorneys Need at the Start of Matrimonial Action

    September, 2014 Cash Businesses and Divorce

    February, 2014  Using Business Valuation Experts to Your Best Advantage in Divorce

    February, 2014  An Attorney’s Guide to Divorce-Related Tax Issues

    February, 2014  The Joint Appraiser’s Role in a Divorce Action

    December, 2013 Enhanced Earnings Capacity

    December, 2013 An Attorney’s Guide to Same-Sex Marriage Tax Issues

    December, 2013 An Attorney’s Guide to the Recent IRS Changes Regarding Innocent Spouse Relief

    June, 2012  An Attorney’s Guide to Enhanced Earnings Capacity Part 1

    February, 2012  Joint Appraisers Role in a Divorce Action

    January, 2012  Same-Sex Marriage Tax Consequences

    November, 2011 Innocent Spouse Relief

    September, 2011 Matrimonial Resource Guide

    July, 2011  Attorney’s Guide to Divorce Related Tax Issues

    December, 2010 Cliff Lee’s Earnings Capacity Is At Its Peak. Would He Be Able to Keep It All If He Divorced in New York?

    October, 2010  New York State Senate’s Democratic Majority Passes Legislative Package to     

    July, 2010  The Honorable Sondra Miller’s Take on No-Fault Divorce

    April, 2010  Major Changes in New Jersey’s Palimony Law

    March, 2010  Parenting Plans Considerations When Divorcing
    January, 2010  Madoff Scam Hits the Divorce Court

    December, 2008 Sample Lifestyle Analysis Report

    January, 2008  Finding Hidden Treasures in Tax Returns

     

    Shareholder Disputes


    October, 2014  The Fraud Triangle

    October, 2014  Imputed Income: Definition, Calculation, and Evidence

    September, 2014 Farming Out Business Valuation to Specialty Firms

    January, 2010  Defining Fair Value in Shareholder Disputes

     


  • June 1, 2011  Understanding Risk in Business Valuation


    Financial Advisory

    December 3, 2010 An Attorney’s Guide to Cross Examining Financial Expert Witnesses with Mark H. Sobel, Esq.

    June 29, 2010 Uncovering & Understanding Hidden Fees in a 401(K) Plan with Miriam Schindel, Esq.

    April 22, 2010  Whistleblower Claims with Ellen August, Esq.

     

    Divorce & Matrimony

    June 1, 2011  Finding Hidden Treasures in Tax Returns - Related to the Divorce Process

    May 12, 2011  Divorce Mediation with Alan S. Rubenstein, Esq.

    October 19, 2010 2010 Changes to New York Divorce Laws with Henry Berman, Esq.

    June 29, 2010  NYS Senate Approves Legislation to Permit No-Fault Divorce with the      

    May 12, 2010  New Palimony Law in New Jersey with Stephanie Hagan, Esq.

    March 23, 2010  Divorce During an Economic Downturn with Sherri Donovan, Esq.

    March 19, 2010  Initial Documents for a Divorce with Eric Broder, Esq.

    March 6, 2010  The Madoff Mess Hits Divorce Court with Eric Solotoff, Esq.

    March 6, 2010  Parenting Plans with Leonard G. Florescue, Esq

    January 25, 2010 Prenuptial Agreements-Financial Considerations for Attorneys

     

    Shareholder Disputes

    March 23, 2010  NJ Bar Looks to Modify LLC Act With Daniel Gielchinsky, Esq.

    March 6, 2010  Fair Value with Peter Mahler, Esq.


    Economic Damages

    April 9, 2010  Determining Economic Damages

  • January 4, 2012  IRS Eases Restrictions on ‘Innocent Spouse’ Tax Cases by Tim Grant
    Pittsburgh Post-Gazette

    August 30, 2007 Jewelers Post Same-Store Sales, Earnings by David Koenig
    Associated Press

    August 30, 2007 Tiffany, Zale Report Profits, Earnings by David Koenig
    Associated Press

    July 13, 2007  Accountants: Always Check the Claims by Carrie Mason-Draffen
    Newsday

    January 21, 2007 Accountants in Demand, Companies are Hungry for Qualified Candidates as Government Rules Keep Numbers-Crunchers Busy by Carrie Mason-Draffen
    Newsday, pp. F6

    July 27, 2003 Tracking Down Wrong Numbers - Forensic Accountants Are Increasingly On the Case Uncovering Corporate Misdeeds by Carrie Mason-Draffen
    Newsday, pp. F4

    June 12, 2000  Accounting for Tastes: Firms Vary the Mix by Laurie Joan Aron
    Crain’s New York Business, pp. 26

    September 28, 1998 Accountant’s New Practices Put Price on Businesses by Susan Kleinman
    Crain’s New York Business, pp. 14
    September 1, 1997 Network Strives to Rebuild Industrial Base by Michael Hirsch
    Crain’s New York Business, pp. 16

    March 10, 1997 No ifs, ands or UBTs in City? Mayor Wants to Curb Tax by Cara S. Trager
    Crain’s New York Business

    December 9, 1996 Simple Plan May Lead to Easy St. by Lisa Goff
    Crain’s New York Business

    October 7, 1996  Citi Banks on PC Product to Lure Small Businesses by Frederick Gabriel
    Crain’s New York Business

    September, 1996 By Setting up Spending Plan, Owners Can Cash in on Success by Lisa Goff
    Crain’s New York Business

    July 29, 1996  Chase Slashes Banking Fees for Small Business by Frederick Gabriel
    Crain’s New York Business

    June 10, 1996  Banks See Fall Off in Small Firm Loans by Frederick Gabriel
        Crain’s New York Business

    February, 1996  What’s the IRS Holdup? by Patricia M. Carey
        Home Office Computing, pp. 38

    February, 1996  Don’t Rush To Spend Windfall by Lisa Goff
        Crain’s New York Business

    October 2, 1995  BONY Breaks Big Push to Lure Small Business by Frederick Gabriel
        Crain’s New York Business

    July 24, 1995  IDing Contractors and IRS Obsession by Patricia M. Carey
        Crain’s New York Business

    July 24, 1995  Outfits Ride Coattails of Acquisition Fever by O.P. Malik
        Crain’s New York Business

    March, 1995  When Firms Sit on Tax They Cross a Fine Line by Matthew Flamm
        Crain’s Small Business, pp. 4, 16

    April 3, 1992  Starting Your Own Business by Caryn Eve Murray
        Newsday, pp. 29

  • March, 1997  The Morning Show
    Mr. Gottlieb was interviewed to discuss Mayor Rudy Giuliani’s proposal to curb the New York City Unincorporated Business Tax.

    June, 1995  Bloomberg Morning News, June 1995
    Mr. Gottlieb was interviewed to discuss whether a balanced budget or tax cut would best stimulate the economy.