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.

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.

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.

Kolleen Wells, EA - Editor

Kolleen Wells is an Enrolled Agent and a Certified Bookkeeper who specializes in tax preparation for individuals and small businesses. She has worked in the accounting field for many years, including a CPA office and at the county assessor's office. Kolleen is also the Finance Officer of a non-profit corporation.

Thomas A. Gorczynski, EA, USTCP - Editor

Thomas A. Gorczynski is an Enrolled Agent, a Certified Tax Planner, and admitted to the bar of the United States Tax Court. Tom is also a nationally known tax educator and currently serves as editor-in-chief of EA Journal. He received the 2019 Excellence in Education Award from the National Association of Enrolled Agents. He 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.