Miller Kaplan, a top-100 certified public accounting firm, is pleased to announce that three distinguished professionals—Qiva Dinuri, J.D., LL.M. Taxation; Nicky Lipset, CPA, M.S. Taxation; and Gustavo Valle, CPA, MBA—have been promoted to Partner.

“All three of these individuals have been exemplary in their dedication to their clients and the firm” remarked Michael Kaplan, managing partner at Miller Kaplan. “I am confident that they will each play a pivotal role in shaping the future of their respective offices and the firm as a whole.”


Qiva Dinuri specializes in tax compliance, controversy, and consulting services—assisting her clients with tax research, gift taxes, the taxation of trusts, estates and Qualified Settlement Funds (QSFs), and information reporting and withholding. She began her career with Miller Kaplan in San Francisco and is now based in the Hailey, Idaho office.

“I look forward to continuing to help my clients with their tax issues,” commented Dinuri. “Additionally, internally, I am excited to help the firm embrace new technology and secure our place in the Top 100 for years to come.”






Nicky Lipset, located in San Francisco, joined the firm in 2020—bringing more than 10 years of tax experience from both large and small firms including two years at Damasco & Associates which merged with Miller Kaplan in 2016. She has extensive experience with partnership returns, trusts, estates, and individual taxation.

“I plan to continue my efforts to be the best possible advisor for my clients,” declared Lipset. “I also hope to lead by example to build a strong team culture in the firm’s tax department – and the firm as a whole.”






Gustavo Valle began his career with Miller Kaplan in Los Angeles more than 15 years ago and has since focused on leveraging his deep understanding of reporting requirements to perform financial statement audits for employee benefit plans and labor organizations.

“I am so proud to be joining the partnership,” noted Valle. “I look forward to furthering the development of the next generation of auditors and accountants while continuing to serve as a reliable, expert resource for my clients.”