Daniel P. Kelly

Dan is a member of the firm's Tax Practice. Licensed to practice in New York, California and Florida, Dan focuses on a variety of state and local tax matters in jurisdictions across the United States. Dan has assisted clients with over 1,000 tax and other legal matters, regularly advising individuals and businesses on different aspects of 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 effective and efficient solutions.

Dan’s clients frequently rely on his guidance for tax planning around 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 publications.

• Listed, Upstate New York Super Lawyers Rising Stars (Tax) 2022 - 2023
• Former articles editor, Buffalo Law Review