John T. Callaghan, CPA, CFE

Managing Partner

John received his undergraduate degree from New York University and his Masters of Business Administration in Taxation from New York University’s Stern Graduate School of Business Administration.  His expertise includes all areas of personal and corporate income tax planning and compliance, estate and trust planning and entity structuring. John began his career with Arthur Andersen & Company’s, New York Office in 1979, and was promoted to Tax Manager in 1982. From 1982 to 1986 he had lead responsibility for major corporate engagements in both New York and Boston.  His diverse experience with business entities, their owners and directors is integral to providing solutions for cash flow maximization and tax minimization.  Since leaving Arthur Andersen & Co. in 1986, John’s extensive experience  has provided clients with  a solution driven focus since forming Callaghan Nawrocki LLP  and successor entities, Callaghan Lucerino & Associates LLP and currently Callaghan LLP.  He has served these firms as the Managing Partner and has guided the firms through changing tax law structures and economies in flux.


Christiane Hurley Zoller, CPA


Chris has over 30 years of experience in public and private accounting advising businesses and individuals on a national basis.  She provides tax planning, compliance and advisory services with expertise in high net worth individuals and businesses in real estate, service, manufacturing and other private equity sectors.

As part of working with individual, high net worth and family office clientele, Chris provides tax consultation and compliance to maximize tax savings.  She works directly with the investment team and counsel to obtain the ultimate goal to grow and protect the client’s assets.

Chris also works with many businesses, including start-up companies.  Often starting initially as CFO to organize the books and records to a point where the client can hire staff to take over.  She reviews the RFP, operating and partnership agreements as well as business contracts.  She will also provide cost segregation studies as a vehicle to accelerate depreciation and take advantage of the many changes in the real estate tax law.    In addition, she provides calculations and consultation on sale of businesses.  She will review basic to complex partnership agreements and determine allocations of distributions and profits.


Sharon Manis, CPA


Sharon has over 27 years of experience in accounting, auditing, and taxation.  She advises on international and domestic businesses and individuals.   She provides a wide array of services, including agreed-upon procedures, due diligence, internal controls review, and financial reporting in accordance with GAAP, Tax and Cash basis.

As part of working with her businesses, Sharon provides consulting on how the businesses could run more efficiently, to maximize the business’s profit.  In addition, she provides tax consultation and compliance to maximize tax savings. She works with a multitude of different clientele including consolidated groups, S-Corporations and multi-tiered partnerships and corporations with domestic and foreign operations.

As part of working within her Tax Practice, Sharon provides consulting and compliance services involving the preparation of entity, individual, gift, trusts, and estate tax returns, including projecting current year income to determine estimated taxes due.  She works directly with the investment teams to obtain the goal of growing and protecting the client’s assets.

Sharon started her career at Callaghan Nawrocki, LLP splitting her time between the audit and tax departments. In 2007, Callaghan Nawrocki LLP transitioned to Callaghan Lucerino and Associates, LLP and Sharon was promoted to Manager.   In 2020 Sharon was made a Partner in Callaghan Lucerino and Associates.