Susan “Suzi” Castonguay, CPA, joined the firm in 1989, when it was known as Melnick & Newman, PA. She continued to work with founding partner Michael Melnick when Robert J. Lillienfeld joined the firm in 1991, and it became Melnick, Lillienfeld & Co. She became partner in 2009, and the firm name was changed to Melnick, Lilienfeld & Castonguay, CPA’s. Upon Mr. Melnick’s retirement in 2011, she became the managing partner of the firm.
Suzi has extensive experience in tax preparation, including personal, corporate, trust, estate and gift. She has also consulted with clients on structuring transactions for the most favorable tax outcome. She has represented numerous clients in IRS tax audits and State of Florida sales tax, property tax and payroll tax audits. Suzi’s focus is on the taxation of closely held businesses in various industries including real estate, investments, manufacturing and high net-worth individuals.

She has been a CPA in the state of Florida since 1991. She received her bachelors in Accounting from Florida State University.

Marisa Margulies graduated from the University of Miami’s School of Business Administration in 1999. As a 17 year veteran of the Firm, Marisa has worked in every one of MLC’s departments, until eventually becoming the Firm’s Senior Tax Specialist, and as of 2013, partner.

As an IRS Enrolled Agent, she has technical tax experience in the preparation of Individual, Corporate, Partnership & Fiduciary Tax Returns, as well as handling issues involving taxable gifts and the preparation of Estate Tax Returns. In addition to tax preparation, she also handles Client IRS Representation, State of Florida Sales & Payroll Tax Compliance Issues, QuickBooks Training, and Business Consulting.

Marisa is truly a seasoned professional who approaches each situation with integrity, honesty and efficiency.

Together, we are
LLC, serving Dade, Broward
and Palm Beach Counties.


Founding Partner

Michael E. Melnick (Deceased 2017) was a graduate of the University of Miami and earned his Master’s Degree from Florida International University. He founded the firm in 1983, after working in the garment industry for 9 years.

Certified since 1968, he was a frequent speaker on tax updates and business issues. Mike was a certified Family and Circuit Civil Insurance Mediator and was an active advisor to the Michael Ann Russell, Jewish Community Center. Michael also served in the US Military.

Mike was an advisor to the firm until his death in 2017. He asked for little and gave much in return.


Founding Partner

Robert J. Lilienfeld (deceased 2013), a Certified Public Accountant, established the firm in 1991, with Michael E. Melnick, also a CPA. The Firm was founded on the principle of commitment to providing personal service and producing the finest quality work on a timely basis. His over 30 years in public accounting had a strong focus on consulting and taxation on closely held family businesses and the dynamics involved with being in business with relatives. His outside of the box approach in business consulting was much appreciated by many generations of clients.

Bob received his BS Degree in Accounting from the University of South Florida and was the senior partner of the firm until his death in 2013.

We all miss our friend and mentor, Bob… he was truly one-of-a-kind.