Liz is a partner in the firm’s State & Local Tax Practice and leader of the Accountant Professional Practice. She concentrates her practice on individual and business tax issues with a focus on the state and local tax impacts of complex transactions, whether from an individual or business tax perspective at the planning stage, or in a state tax controversy. Liz assists clients with planning and controversy matters in New York State, New York City, and Connecticut, as well as in multistate matters. She regularly advises clients on state tax allocation and apportionment for individuals and businesses; New York City taxes, including Unincorporated Business Tax, General Corporation tax, and Commercial Rent Tax; Pass-Through Entity Taxes; corporate franchise tax; and residency. She works frequently with clients on state tax controversies involving IRC § 1031 exchanges and other complex tax matters. Liz also assists businesses in managing the state tax implications of remote work, working closely with them to address current and future state tax obligations of a multistate workforce. Liz has extensive experience with audits and appeals in New York State, New York City and Connecticut. She has also successfully guided hundreds of clients through the voluntary disclosure process. Liz is a frequent presenter on a wide range of topics including Pass-Through Entity Taxes; Residency; Multi-State Apportionment; and the State Tax Implications of Remote Work. She is a contributor to the American Bar Association’s Sales and Use Tax Deskbook; the New York Residency and Allocation Audit Handbook; the New York Bar Association Tax Section reports; and has published articles in State Tax Notes, Bloomberg Tax, TaxStringer, and Journal of Accountancy.

Open focuses her practice on State and Local Taxation. Her extensive experience includes representation of taxpayers in administrative and court appeals in New Jersey, New York and Illinois on a variety of complex issues, including apportionment of business income, combined reporting, constitutional nexus, the Internet Tax Freedom Act, nonresident and resident personal income taxation, sales and use taxation, and the imposition of various industry specific taxes, including telecommunications, utilities, and amusement taxes. Open has represented both public and private companies engaged in a wide range of activities, including manufacturing, retail, telecommunications, banking, transportation, construction, sports, television and radio production, publishing, and insurance. She has also represented individuals challenging residency determinations and assessments arising from adjustments to income and credits.

Mr. Klein, Chairman of the Firm, concentrates on New York State and New York City tax matters. He also has over 35 years of experience with federal, multistate, state, and local taxation. He is chair of the State and Local Taxation Section of the ACE Accounting Society. Mark is editor of New York Tax Highlights; contributing editor of CCH’s Guidebook to New York Taxes and co-author of CCH’s New York Residency and Allocation Audit Handbook, CCH’s New York Sales and Use Tax Answer Book, and NYSBA’s Contesting New York Tax Assessments. He has been quoted by the Wall Street Journal, New York Times, Associated Press, Miami Herald, and CNBC, and has appeared on CNN for a live interview on changing your residency. He was named 2021 “Lawyer of the Year” in the new edition of The Best Lawyers in America. He is admitted in New York (1983), Florida (1983), New Jersey (2019) and before the U.S. Supreme Court. Mr. Klein can be reached at mklein@hodgsonruss.com or @MarkKleinNY.

Craig is a partner in the firm’s State & Local Tax Practice. He counsels businesses and individuals in a range of state and local tax issues, with a focus on New York State, New York City, New Jersey, and multistate tax issues. Craig advises clients on all aspects of state and local tax from planning and compliance to controversy and litigation. He represents clients in disputes with the New York State Department of Taxation and Finance, New York City Department of Finance, and New Jersey Division of Taxation and is experienced in handling sales tax, corporate franchise tax, personal income tax, and residency audits. Craig works closely with remote retailers and cloud-based software vendors on a variety of multistate tax compliance issues, including filing requirements, sales and use tax collection and accrual obligations, income allocation and apportionment, tax registrations, and applications for voluntary disclosure and other amnesty programs.

Debra Herman is a partner in the Hodgson Russ LLP's State & Local Tax Practice. She is widely recognized for her experience in state and local taxation. Debra works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint and on complex transactions, with a focus on New York State tax matters. Debra counsels clients with respect to corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, and withholding taxes. She also has extensive experience working with high-net-worth clients on residence and other personal income tax matters and successfully representing clients in all phases of tax disputes, including audits and litigation at the federal, state, and local levels, as well as criminal tax investigations. Debra’s clients have included domestic and global financial service companies, law firms, real estate investment trusts and cooperatives, manufacturers, retailers, airlines, entertainers, high-net-worth individuals, and tax-exempt organizations. Debra served as the chair of the State and Local Tax Committee of the New York City Bar Association and is the past Immediate Chair of the State and Local Tax Committee of the American Bar Association, Tax Section. She is also a nationally recognized author on state tax topics. She co-authored the BNA Portfolio “New York Sales and Use Taxes” and a bimonthly article on New York State and New York City taxation in the New York Law Journal and writes a monthly column in the Journal of Taxation on state and local tax matters before the U.S. Supreme Court. Debra is a frequent speaker on state and local tax issues and has appeared before such groups as Tax Executives Institute, the Institute for Professionals in Taxation, the American Bar Association, the New York State Bar Association, the New York City Bar Association, and the New York State Society of Certified Public Accountants. Debra has twenty-five years of experience representing clients in state tax audits and New York State and New York City tax litigation, obtaining federal and state rulings and advisory opinions, providing tax opinion letters, and assisting with voluntary disclosures and collection matters.

Chris leads the firm's State & Local Tax (SALT) Practice. His practice spans most tax matters, but focuses primarily on New York State and New York City business taxes, including corporate income tax, unincorporated business tax, flow-through entity income taxation, and sales and use taxes. Chris provides counsel for tax-wise transaction structuring as well as tax controversy representation at every level, from audit representation to representation before New York's Court of Appeals. Chris is a former instructor of tax practice and procedure at the University of Buffalo School of Management. Honors ● Listed, 2012 Upstate New York Super Lawyers Experience $20 Million Sales Tax Refund Claims on Behalf of Hotel Clients 75-Turbine, 112.5 MW Wind Energy Project in Western New York Administrative Law Judge-Level Hearing and Successful Appeal at NY's Tax Appeals Tribunal Gas Import Tax Declared Unconstitutional Nonresident Avoids Tax on Deemed Sales of Assets in New York Planning Nets Tobacco Products Business a Cool Million Tax Assessment Defeated, Client Obtains Attorneys’ Fees from State Professional Affiliations ● Independent SALT Alliance board of directors ● Buffalo Institute on Taxation (past co-chair) ● Bar Association of Erie County Taxation Committee (past chair)

Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance as well as the New York City Department of Finance. As the Sales & Use Tax Practice Leader, Joe’s practice focuses on sales and use tax issues, especially in the technology (software as a service, cloud computing, digital products, etc.), fine arts and construction industries. Joe is the primary author of our firm’s sales tax blog, All About Sales Tax. Joe is a contributing editor (New York Chapter) of the American Bar Association's Sales and Use Tax Deskbook. Joe also counsels clients regarding personal income tax planning and residency issues. He co-authored, with Mark S. Klein, the 2019 Guidebook to New York Taxes, a reference source of information on this topic and he writes a column for Tax Notes State called “The Endres Assessment." He also advises clients with respect to various federal and state tax incentive-based programs such as the federal renewable energy investment and production tax credits, New York State's Start-Up NY Program, the Excelsior Program, the former Empire Zone Program, the Brownfield Tax Credit Program and the Historical Building Rehabilitation Tax Credit Program. As the Abandoned Property Audits Practice Leader, Joe counsels clients in this area of law and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures.

Dan is a member of the firm's Tax Practice. Licensed in both New York and Florida, Dan focuses on state and local tax matters, and regularly advises individuals and businesses on different aspects of New York State and New York City personal income tax, sales and use tax, corporate franchise tax, and several other lesser-known taxes. While focused on tax matters, Dan often counsels clients on a wide variety of legal matters, teaming up with his colleagues in different disciplines to deliver creative, pragmatic, and efficient solutions. Dan’s clients frequently rely on his guidance for: tax planning for significant liquidity events; changing or establishing state and local tax residency; income, franchise and sales tax substantial nexus issues; complex business income and earnings allocation issues; and related matters. He has extensive experience representing taxpayers in audits conducted by several tax jurisdictions, and also represents taxpayers at various levels of tax controversy dispute resolution and appeal. Dan enjoys the opportunity to share his views on current state and local tax topics and legislative developments through speeches and in articles published in a variety of state and local tax publication

Emma Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and individuals in a range of multistate, state and local tax issues. She advises clients on all aspects of state and local tax from planning and compliance, to audit and litigation. Prior to joining Hodgson Russ, Emma served as a volunteer law clerk for United States District Judge William Skretny of the Western District of New York. She was also employed as a law clerk at a local firm for nearly two years. Prior to attending law school, Emma worked for TJX Canada as an allocation analyst.

As a member of the State and Local Tax (SALT) Practice, Joseph (Joe) works with clients to navigate New York State’s vast system of tax laws. His primary focus is on New York State and New York City taxes, but he also counsels clients on multistate SALT matters, including sales tax and various business taxes. Joe works to simplify the ins-and-outs of the New York State Department of Taxation and Finance for his clients. During his tenure, he has worked extensively with Department of Taxation personnel, which has given him insight into what auditors look for, allowing him to craft nuanced strategies focused on efficiently resolving each client’s audit. Joe understands that the best way to win a residency audit is to plan ahead. He counsels clients moving out of New York State through the entire audit process from start to finish – including helping to develop a legally-grounded strategy for a move that aims to help clients strengthen their change of domicile position and decrease their audit risk. Joe also assists clients looking to move out of California. When a client is met with an audit notice, Joe focuses on not only easing that burden for his client, but also quickly and proficiently working through the process in order to obtain an economical outcome. When working with clients to help resolve tax disputes, Joe crafts unique and individualized approaches for each scenario. He understands that not all clients are the same and develops distinctive solutions for each case. In addition to his work with clients, Joe also is the host of the first ever Hodgson Russ LLP podcast, “State Tax Talks with Joe Tantillo.” As the host, Joe works to un-complicate some of New York State’s most complicated tax laws and requirements for listeners, bringing in SALT experts to provide additional commentary on current issues faced by taxpayers around the United States. Joe is a regular contributor to the Noonan’s Notes tax blog, and has published several articles on various topics in the world of SALT. Joe also enjoys public speaking on tax topics, and has presented on SALT issues both in person and in Webinars. Joe is licensed to practice in New York State, California, and Washington, D.C.

Catherine is a Partner in Hodgson Russ’ Trusts and Estates Practice Group. She blends her deep knowledge of estate tax and trust income tax to develop creative plans and solutions for her clients. She works with a broad range of clients to address their individual needs, including business owners, high net worth families, and families with U.S.-Canadian cross-border complexities. Her experience spans the entire spectrum of estate planning, including preparing wills and trusts, administrating complex trusts and estates, resolving estate tax audits, and litigating contested estates.

Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York’s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ. Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits. As the “Noonan” in “Noonan's Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association's Sales and Use Tax Deskbook, the "New York Sales Tax Guide" published by practicallaw.com, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 400 articles in state and local tax publications around the country over the past two decades, and he runs the award-winning Noonan's Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law. Tim also has extensive experience on New York City corporate and entity tax matters, and handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.

Andrew’s practice deals with all aspects of state and local tax (SALT). Though his primary focus is on New York State and New York City matters, Andrew handles multistate SALT matters as well. Andrew has in-depth experience in the area of state tax residency and assists clients from the planning stage through the audit and appeal processes. Andrew counsels clients planning moves out of states like New York on how to accomplish their moves in ways most likely to be accepted by state taxing authorities on audit, while also allowing the clients to maintain some connections to their former home state. He also counsels clients, often in connection with a change of residence, on structuring transactions and ongoing business relationships to minimize the taxes owed by clients to states in which they are non-residents. While Andrew prefers to advise clients on the front-end of a move, he also understands that many clients will only seek his counsel after they’ve received an audit notice. Andrew has extensive experience defending clients’ residency changes in the audit context. Andrew is a tenacious advocate for his clients. When audits or administrative tax litigation is involved, Andrew rolls up his sleeves and goes head-to-head with auditors and lawyers representing the state tax departments. In the residency space, Andrew has successfully represented hundreds of clients in audits and well over 100 clients in appeals of contested residency audits. Andrew's experience in residency matters also extends to 548-day rule and 30-day rule planning and audits. He has successfully helped many clients plan for, execute, and defend on audit, 548-day rule and 30-day rule strategies, which resulted in nonresident status in New York. Clients he assists in these matters include: New Yorkers wishing to minimize state and/or city tax on discrete liquidity events, US expatriates working abroad, and those wishing to change their residency to a foreign country. Andrew is also involved in a host of other New York tax controversy work. Recent matters include – audits and appeals dealing with the application of the New York’s MCTMT to limited partner income, Article 9A corporate apportionment audits, and New York sales and use tax audits and appeals. Finally, Andrew is heavily involved in the area of multistate tax compliance for cross-border businesses. In conjunction with appropriate federal and international tax planning, Andrew advises on U.S. state and local tax compliance issues to identify tax liability and risk concerns for cross-border businesses. Once the compliance issues are identified, Andrew works with these businesses to resolve past compliance issues and ensure compliance on a go-forward basis.

Ariele is a partner with Hodgson Russ LLP. Her practice focuses on state and local tax matters, including civil and criminal tax controversies, with an emphasis on New York State tax litigation. Ariele’s experience includes personal income, franchise, sales and use, and fuel taxes. She has successfully represented individuals and businesses before state agencies and in state and federal court actions and appeals. Ariele also regularly advises her clients on tax planning, state residency planning, voluntary disclosures, and other administrative law matters.