Rico Delodovici, EA – 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.


Dennis Noss, EA – Immediate Past President

Dennis Noss is a retired doctor of podiatric medicine, and has been 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.


Philip Levine, EA – Vice President

Philip co-owns Padgett Business Services – Silicon Valley West which is based in Los Gatos CA with his spouse Susan.

After 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, received his EA in 2011, and 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.


Susan Amaral, EA – Treasurer

Susan has been preparing her own taxes since she was 15 years young, after obtaining her very first paying job!

She often helped friends and family with tax pep over the years. She has earned an Associates Degree in Liberal Studies, with a background in administrative marketing and small business management. She has been preparing tax returns professionally since 2004, after accepting employment with H&R Block. She quickly advanced within this franchise as Tax Instructor, Office Manager, and Marketing Director for 3 adjoining districts.

Susan advanced her worth by earning the Enrolled Agent designation with the IRS in 2011. Susan now operates her own company, Amaral Tax Group LLC, with two other business partners.

Susan and her husband, Michael, have raised 3 sons and two dogs to date. They are a family of mountain bikers; their cycling research and engineering has resulted in product development and enjoyable mountain bike rides!

She also enjoys hiking in the redwood forests whenever possible.

David Hatt, EA – Secretary

David Hatt has been an Enrolled Agent Since 1993.
He has an undergraduate degree in finance from San Diego State University and a masters in taxation from Cal State East Bay, writing 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.

Dr. Colin J. Ford, EA – Director (2nd Year of 2 Year Term)

Colin received his EA certification in 1982 and has a small solo practice in the Evergreen area of San Jose.

He also has a real estate license and in addition is currently Senior Pastor at Alum Rock Christian Church in San Jose.


Virginia Justus, EA – (2nd Year of 2 Year Term)

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 – Director (2nd Year of 2 Year Term)

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


Elizabeth “Liz” DiTullio, EA – Director (1st Year of 2 Year Term)

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

Andrea Ruiz, EA – Director (1st Year of 2 Year Term)

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.

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 is the owner of the tax business Dollars and Sense in Santa Cruz, California.
David also serves on the board of FishWise, a national fishery sustainability nonprofit, and is the webmaster for KSQD 90.7 FM Community Radio.

Board Position Descriptions and Responsibilities