Jim practices in a wide range of domestic and international tax areas. Jim is the leader of the firm’s Tax Dispute Resolution Practice and he regularly assists clients with tax controversies with the Internal Revenue Service and the New York State Tax Department, including in domestic and offshore voluntary disclosure matters. He has helped hundreds of clients avoid or minimize penalties when coming into compliance with foreign account and asset reporting requirements, such as the FBAR and IRS Forms 926, 3520, 3520-A, 5471, 5472, and 8938. Jim also frequently handles matters before the U.S. Tax Court. In addition, he advises international clients on the U.S. tax implications of the loss of U.S. citizenship and lawful permanent resident (“green card”) status and on issues under the Foreign Account Tax Compliance Act (FATCA) and U.S. anti-deferral tax regimes, such as the controlled foreign corporation (CFC) and passive foreign investment company (PFIC) rules. He also regularly counsels clients on tax and corporate issues related to business operations, acquisitions, and sales, as well as advantageous business structures for tax planning purposes.

Brian is an associate in the firm's Federal & International Tax Practice. He counsels clients on federal and international tax law, including assisting U.S. and non-U.S. clients with U.S. tax matters. Prior to joining Hodgson Russ, Brian was a senior associate in the New York City office of a Big Four accounting firm, where he assisted U.S. and non-U.S. based large multinational companies with U.S. tax-related issues. Brian also has experience working on tax controversy matters, including advising clients on IRS audits.

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.

Preparing for that next step in life isn’t always easy. My combination of experience, professionalism and access to a wide variety of products and services can help you meet your financial goals, estate strategies and insurance needs. Whether your goals include preparing for milestone life events like retirement or college, or whether you’re simply looking for life, disability income or long-term care insurance protection, I promise you a new level of attention, insight and capability.

Chris DeCola has been with MassMutual New York State since 2004 and specializes in Life Insurance, Disability Income Insurance, Long Term Care Insurance, Retirement Planning, and Estate Planning. He is a Million Dollar Round Table member (2013), the Village of Elbridge Mayor, President of Jordan-Elbridge Dollars for Scholars Chapter, and a member of NAIFA-Syracuse.

Christopher Meislahn is the Taxpayer Rights Advocate for the New York State Department of Taxation and Finance. In his position, he oversees the Office of Taxpayer Rights Advocate, continuing a mission that began as a formal departmental function in 2009 to help New York State taxpayers by balancing taxpayer assistance with enforcement of NYS tax laws. The office helps promote taxpayer rights and responsibilities and identifies recurring issues that provide opportunities to enhance Department policies and procedures and improve compliance. Mr. Meislahn has been with the Department for 16 years, starting his career in the Audit Division as a tax auditor gaining experience in excise, sales, and many of the miscellaneous taxes. He was promoted in 2012 to work in Audit Management and in May 2018 he was promoted to the Director of the Office of Taxpayers Rights where he supervised the staff and day to day operations. Christopher holds a Bachelor of Science in accounting from Sage College of Albany school.

Jennifer Koo is a Partner with Sales Tax Defense LLC. The firm specializes in sales, use, and transaction taxes. Jennifer has been with the firm for over 5 years. Jennifer previously worked at the New York State Attorney General’s Office and brings her experience to her current position. Areas of Practice Multi-state sales and use tax consulting Sales and use tax audit defense Representation before government revenue agencies and auditors Sales and use tax refunds and recovery Sales tax planning and research Due diligence reviews Representing clients at Bureau of Conciliation and Mediation Services hearings Workers’ compensation assistance Representing clients at Administrative Law Judge hearings

Nate, a second-generation estates and trusts lawyer, concentrates his law practice in all aspects of estates and trusts law. He helps a wide range of clients (primarily high-net-worth individuals and families, business owners, entertainers, managers and executives of investment firms, real estate developers and investors, and health care professionals) construct complex estate plans, often with a multi-generational, multi-jurisdictional (including international), and creditor protection focus. Nate also counsels fiduciaries and beneficiaries on all aspects of estate and trust administration, including contested matters. Many of Nate's clients consider him an outside "general counsel," and seek his guidance on a variety of legal matters. If Nate is not the right person to handle a particular matter, he collaborates with other members of the Firm to get his clients the best possible advice. Nate takes a concierge approach to his practice. He regularly meets with clients outside of the normal workday, travels to their residences, social clubs, and more. He recognizes that his clients are busy people, and makes every effort to accommodate their schedules. Nate is a regular speaker on estates and trusts topics. In addition to his speaking engagements, he authors the estate planning chapter of the publication Taxation of Distributions From Qualified Plans, a leading treatise on the issue of taxation of individual retirement accounts (IRAs) and 401(k)s that is published by Thomson Reuters as part of its Checkpoint WG&L Tax Series. Nate divides his time among the firm’s New York City, Hackensack, and Buffalo offices.