Michael Sans

Michael Sans, Director of Marketing, joined the Baker, Shore & DiLorenzo team in 2001 bringing with him over 20 years of marketing, advertising and communications experience. He is primarily responsible for personally introducing our services to prospective clients and maintain existing relationships, as well as managing our team of marketing representatives. Michael holds a B.A. in Communications from New York State University College at Buffalo. 

Fran Spoth

Fran Spoth, Research & Marketing Specialist, has been an integral part of Baker, Shore & DiLorenzo's marketing team since 2010. Her primary responsibilities are to manage data and research new business opportunities. Prior to joining Baker, Shore & DiLorenzo, Fran was a Director at a local not-for-profit agency where she played a key leadership role managing programs with a combined budget of over a million dollars. Over a twenty year career she has written and secured numerous grants for agencies throughout Western New York. She has a MSW from the State University of New York at Buffalo. 

Lisa DiPirro

Lisa DiPirro, Marketing Representative, joined the Baker, Shore & DiLorenzo team in 2013. Lisa brings over 25 years of sales and marketing experience working with manufacturing and distribution companies. Her excellent communication skills, motivation, and energetic personality are reflected in the way she handles our prospective clients. Her main focus is being the first to contact our potential clients, explaining the importance of our service and scheduling an appointment with our Director of Marketing.

Sarah Hagan

Sarah Hagan, Administrative Assistant, is our newest employee, joining the firm in 2014. Sarah brings over four years of financial planning and solution management experience. This experience has made her a great addition to our team. She brings new ideas and a unique management style to the table. Sarah works closely with our clients and with the New York State Department of Taxation and Finance. Sarah graduated cum laude from Niagara University. 


Baker, Shore & DiLorenzo was founded in 1990 after its then parent company, Tolem Consulting, a Toronto-based sales tax consulting group, determined there were opportunities for sales and use tax recovery services in New York State. After hiring a retired New York State sales tax auditor, the company began to improve and expand its services, forming relationships with companies throughout New York, Pennsylvania, and New Jersey.


We are headquartered in the Ulrich City Centre on Main Street in Historic Lockport, New York. Our dedicated staff is made up of residents of Western New York and we are proud of being part of the Lockport business community. More than anything, we love being the sales tax champions for our clients.

Our Team

Joe DiLorenzo

Joe DiLorenzo, Managing Partner, is a summa cum laude accounting graduate from Niagara University. Joe has been with Baker, Shore & DiLorenzo since 1995 and has held the positions of Audit Manager, Marketing Manager, and is now our Managing Partner.  With years of sales and use tax consulting experience behind him, Joe has established professional working relationships with key members of the tax department of New York State and is a convincing and effective negotiator with Auditors, Division Officers and Conciliation Conferees. Joe is also a US Navy veteran and Kona Ironman Tri-athlete.

Michael Holt

Michael Holt, Audit Manager, has been with Baker, Shore & DiLorenzo since 1998 and has played a key role in the refinement and improvement of our contingency, compliance, and utility review services. Mike brings to the table twenty years of experience as an electrical project consultant working with clients in an expansive variety of commercial cost saving projects. Michael is uniquely qualified with both electrical and utility expertise and a thorough understanding of New York State sales and use tax laws and regulations.


About Us