Philip Levine, EA – President

Philip co-owns Padgett Business Services – Silicon Valley West which is based in Los Gatos CA with his spouse Susan.
Following receiving his MBA from Duke University’s Fuqua School of Business Philip spent over 20 years in the semiconductor industry with an emphasis in international marketing for companies that include Intel, Zilog and Fairchild.
Philip joined Susan’s consulting practice in 2008 by adding tax services and received his EA in 2011 and also became a NTPI fellow in 2014.
The main focus of their practice is offering tax and CFO/Controller services to small to medium sized technology based businesses and their owners many of which are foreign owned corporations. Philip also thrives with the challenges of resolving client collections and audit issues with the IRS and the CA FTB.


Dennis Noss, EA – President Elect

Dennis Noss is a retired doctor of podiatric medicine and is the CEO of Cayman Capital, Inc. for more than 15 years. He is presently a Registered Investment Advisor and Retirement Plan Consultant. His firm specializes in Innovative Tax Solutions for Capital Gains, Customized Income Strategies, that also Mitigate Federal and StateTaxation for Individuals, Business Entities, and Professional Occupations such as Doctor Groups, Attorneys, Architects, Farmers & Ranchers, Hospitals and Non-Profits etc. After graduating from Loma Linda University, he obtained a Masters in Finance in England from Leicester University. He is also a member of the California Society of CPA’s and the CFA Institute.


Virginia Justus, EA – Vice President

Virginia Justus comes from a family of accountants.
In high school, she began working in her mother’s accounting office, Izumo and Company, which was begun by her grandparents, Koto and Akira Izumo. She continued working there during her college years and after graduating from the University of California, Santa Cruz, where she studied Philosophy and Molecular, Cellular, and Developmental Biology.
A few years later, while working for TRA Environmental Sciences in Menlo Park, she implemented new billing and bookkeeping systems and began to work on the company’s books. Finding she enjoyed the work and seeing it working well with her life as a mother, she then decided to follow in the entrepreneurial footsteps of her family and begin her own tax and accounting business.
She became an Enrolled Agent in 2015.
In addition to her role as Vice President, Virginia serves on the education committee and is Mission Society’s Office Liaison. In her free time, Ms. Justus enjoys running, camping, and playing with her husband, her son, and her Labrador, Sparky. Her other hobbies include swimming and cooking for her family.

Jaswant S. Jessie, EA – Treasurer

Andrea Ruiz, EA – Secretary

Andrea is a self-employed tax consultant  and licensed  Enrolled Agent since 2012.
She is a graduate of San Jose State University with a Bachelor’s Degree in Business Administration, concentration in Accounting.
This is her second year serving on the Board for Mission Society of Enrolled Agents and Co-Chair of the Education Committee. 


Rico Delodovici, EA – Immediate Past President

Rico has been practicing as an Enrolled Agent for more then 20 years.
He is a past president of the Golden Gate Society of Enrolled Agents, and was elected to the Golden Gate Society’s Hall of Fame in 2016.
Rico has sat on the Board of Directors of the California Society of Enrolled Agents, and has chaired several committees, including Public Information and Awareness, and Political Action.
Rico was a member of the Franchise Tax Board Advisory Council – a group that advises FTB on tax issues and how they affect the tax-paying public.
He currently practices in Burlingame.

 Ming (Daisy) Ming Liang, EA – Director (2nd Year of 2 Year Term)

Jack Borok, EA – Director (2nd Year of 2 Year Term)

Jack Borok has been an enrolled agent since 2003.
Prior to that he worked as an auditor for Price Waterhouse Coopers for three years and in the finance department at Intel for twelve years.
He has a broad financial background, having passed the real estate salesman exam, the Certified Financial Planner exam, the CPA exam and stockbroker exam, in addition to the enrolled agent exam.
He specializes in preparing individual tax returns.


Elizabeth “Liz” DiTullio, EA – Director (2nd Year of 2 Year Term)

Passed See Exam in 2010
MSEA Secretary 2016-2017 & 2017-2018
EA of the Year 2016-2017
CSEA Director
NTPI Fellow
Self employed owner of Redwood Tax Service since 2000


David Hatt, EA – Director (2nd Year of 2 Year Term)

David Hatt has been an Enrolled Agent Since 1993.
He had an undergraduate degree in finance from San Diego State University and a masters in taxation from Cal State East Bay and wrote his thesis on “When Mary Met Sally: The Application of the Internal Revenue Code to Domestic Partners.”
He is also an NTPI Fellow.
David has been active in his profession by attending CSEA and NAEA annual meetings for at least 15 consecutive years.
He is past president of NAEA (2008-2009) and Mission Society.
David started his practice June 1993 in menlo Park with fellow EA’s Marti Norberg (Golden Gate) and the late Sally Schwerin (Mission). David’s office is still in Menlo Park.
In his spare time, David loves to travel. In fact on one passport, he visited all seven continents.


Jan Telesky, EA – Director (2nd Year of 2 Year Term)

She started her tax business in the late 80’s after receiving her BS in Accounting and working in the private sector for several years.
After passing the CPA exam, she discovered taxes and has been hooked ever since. Her firm prepares taxes for individuals, corporations, partnerships, estates, trusts, HOA’s and non-profit organizations as well as representation in audits and collections.
Her history includes serving on the MSEA board for 6 years, the CSEA board for 2 years and the NAEA board for 2 years.
For fun, she was a competitive ballroom dancer, played tennis and volleyball.

Susan Amaral, EA – Director (1st Year of 2 Year Term)

David Kibrick, EA – Director (1st Year of 2 Year Term)


David Kibrick is an Enrolled Agent and business/nonprofit consultant, with a background in taxation, accounting, IT, and nonprofit development.
He owns an independent tax practice in Santa Cruz, California.
He also serves on the board of FishWise, a national fishery sustainability nonprofit, and is the webmaster for KSQD 90.7 FM Community Radio.


Sandy Sparkman, EA – Director (1st Year of 2 Year Term)

Sandy Sparkman is the owner of Sparkman & Company which provides tax and accounting services.
She became an Enrolled Agent in 2017 after assisting her husband in his CPA practice for over 15 years.
Membership: NAEA,CSEA, and MSEA.
Sandy is also a licensed Realtor and a Certified Senior Advisor.

Alganesh F. Gerezgiher, EA – Director (1st Year of 2 Year Term)

Board Position Descriptions and Responsibilities