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Timothy P. Noonan

Partner, New York State Residency Practice Leader
Related Info
  • Connecticut
  • New York

B.A., magna cum laude, University at Buffalo, State University of New York

J.D., magna cum laude, University at Buffalo School of Law

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 16 years, Tim has handled more than 700 personal income tax, sales tax, corporate tax, or other New York tax audits. He also has handled about 100 cases in New York’s Division of Tax Appeals.

Tim leads the firm’s New York 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 over the past decade, including a 2014 win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. Tim also co-authored the 2016 edition of the CCH Residency and Allocation Audit Handbook and Contesting New York Tax Assessments--Fourth Edition, published by the New York State Bar Association. He is often quoted by media outlets, including The Wall Street Journal, The New York Times and Forbes, on residency and other state tax issues.

As the “Noonan” in “Noonan’s Notes,” a monthly column in Tax Analysts’ State Tax Notes, and Noonan’s Notes Blog, through which he offers regular commentary on developments in the world of New York and multistate tax law, Tim is a nationally recognized author and speaker on state tax issues. In addition to the CCH Residency and Allocation Audit Handbook, 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 and the New York chapter of LexisNexis’s Practice Insights. Tim has also written more than 100 articles in state and local tax publications around the country over the past several years. He speaks on state tax issues for audiences around the country on an average of 20 times a year, including a regular stint on the CCH webinar circuit.

Tim also has 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.


Tim was named to the 2013 and 2014 Upstate New York Super Lawyers Rising Stars lists and the Upstate New York Super Lawyers 2017 list. He is also listed in Business First's 2009 Who's Who in Law under the Tax category. He received the 2004 Burton Award for excellence in legal achievement for his co-authorship of "Executive Compensation and Employer Withholding," Journal of Multistate Taxation, August 2003. Also, as special legal advisor to a company called MONAEO, Tim assisted in the creation of a GPS-powered smartphone application and software service to help taxpayers track their time for tax purposes.


Many of Tim’s litigated cases have garnered significant media attention from the Wall Street Journal, New York Times, and Forbes, and he is often quoted by media outlets on residency and other state tax issues.


Tim speaks before audiences around the country on New York State and multistate tax issues, on average of 20 times per year.


Over the past 18 years, Tim has written more than 130 articles for state and local tax publications around the country and has authored or edited several books on state tax matters.

Professional Associations

  • New York State Bar Association
  • NYSBA Committee on Continuing Legal Education 

Community & Pro Bono

Tim served on the board of the Erie County Bar Foundation and the St. Thomas More Guild. He is a past school board member at Ss. Peter and Paul School in Williamsville, New York, and he currently runs a contemporary music group at Nativity Church in Orchard Park, New York. In 2017, he was inducted into the Signum Fidei Society at St. Joseph's Collegiate Institute, a lifetime achievement award and the highest accolade bestowed by the school to alumni who are distinguished in professional career, community activities and who share in the spirit characteristic of the Christian Brothers.  His most time-consuming community activity, though, is at home; Tim and his wife are the proud parents of 12 children. He and his family were featured in this October 2015 profile on large Buffalo families published in Buffalo Magazine.