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.

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.

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.