
Daniel P. Kelly
Areas of Practice
Admissions
- New York
- Florida
Education
B.A., magna cum laude, Syracuse University
J.D., magna cum laude, University at Buffalo School of Law
Dan is a senior associate in Hodgson Russ'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 publications.
Honors
- Former articles editor, Buffalo Law Review
News
- New York’s Corporate Nexus & Apportionment Rules—Review & Update (Part 2 of 2)NYSSCPA'S Taxstringer, April 1, 2018
- NYSSCPA'S Taxstringer, March 7, 2018
- Press Release, January 2, 2018
Presentations
- Understanding New York State Tax Issues of 2017The Harvard Club 35 W. 44th Street New York, NY, June 7 to August 2, 2017
- January & February 2017
- Gaied v. Tax Appeals Tribunal, 2 Years Later: What Constitutes a Permanent Place of Abode?Harvard Club of New York City, 35 West 44th Street, New York, NY, June 15, 2016
- Institute for Professionals in Taxation Sales Tax Conference: Sales Tax Issues in the U.S. Hotel IndustryPalm Desert, CA, September 28, 2015
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Summer 2015
- Independent Oil and Gas Association of New York Summer Meeting: New York and Pennsylvania Residency IssuesClymer, NY, July 7, 2015
- Lieb Preis Study Group Seminar: 2014-2015 New York Corporate Tax ReformChatham, NJ, June 2, 2015
- Florida, February 2015
- June & July 2014
- Palm Beach & Naples, FL, January & February 2014
Publications
- Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) , May 1, 2018
- Journal of Multistate Taxation and Incentives, Volume 27, Number 3, June 2017
- Hodgson Russ Newsletter, April 12, 2017
- State Tax Notes, March 6, 2017
- The CPA Journal, January 2017
- July 2016
- State & Local Tax Alert, May 2, 2016
- State & Local Tax Alert, November 2, 2015
- State Tax Notes, August 10, 2015
- State Tax Notes, June 1, 2015
- Tax Alert, January 22, 2015
- State Tax Notes, October 27, 2014
- State Tax Notes, May 2, 2013
- State & Local Tax Alert, April 9, 2013
- State & Local Tax Alert, March 28, 2013
Social Media
Dan contributes to Hodgson Russ’s Noonan's Notes Blog. His blog entries include: