Meet Our Editors

The editing team at PassKey Learning Systems has over 75 years of combined tax experience as well as both corporate and public accounting experience. Our team has a variety of credentials, including: CPA, EA, and JD.

Richard Gramkow, EA MAACY - Editor

Richard Gramkow is an Enrolled Agent with over twenty years of experience in various areas of taxation. He holds a master’s degree in taxation from Rutgers University and is currently an Assistant Director of State and Local Tax for a publicly held Fortune 500 company in the New York metropolitan area.

Thomas A. Gorczynski, EA, USTCP - Editor

Thomas A. Gorczynski is an Enrolled Agent, a Certified Tax Coach, and admitted to the bar of the United States Tax Court. His tax practice in Phoenix, AZ focuses on tax controversy representation and tax planning. Tom is also a nationally known tax educator and writer and received the Excellence in Education Award from the National Association of Enrolled Agents. He earned an MS in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania.

Christy Pinheiro, EA ABA - Editor

Christy Pinheiro is an Enrolled Agent, Accredited Business Advisor®, and financial writer. She is the author of multiple books on taxation, bookkeeping, and management. Her finance and tax articles have been nationally published online and in various periodicals.

Joel Busch CPA, JD - Editor

Joel Busch is a licensed CPA, attorney, and professor at San Jose State University. Prior to joining the faculty at SJSU, Joel spent over a decade at Granite Construction Incorporated where he was in charge of federal, state and local tax audits, appeals, research and planning. Joel is a proud alumnus of San Jose State University – having received both a BS in Accounting and a MS in Taxation from SJSU. In addition, he has a JD from the Monterey College of Law. He is licensed in California as both a CPA and an attorney.