Photo of Timothy P. Noonan

Timothy P. Noonan

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

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

J.D., magna cum laude, SUNY Buffalo Law School

Tim focuses his practice in the state and local tax area, and his work primarily involves New York State and New York City tax litigation and controversy. In particular, he is one of the leading practitioners in New York on residency issues. In addition to writing more than a dozen articles on residency and co-authoring a CCH-published book on the topic, he has handled some of the most high-profile residency cases in New York over the past decade, including a significant 2014 victory in New York’s highest court. Tim’s state tax practice extends into sales tax and corporate tax controversies as well, and he has an impressive track record of success in both litigated cases as well as in audits and appeals. And as the “Noonan” in “Noonan’s Notes,” a monthly column in Tax Analysts’ State Tax Notes, Tim is a nationally-recognized author and speaker on state tax issues. Over the past 15 years, Tim has written more than 100 articles in state and local tax publications around the country, and he speaks on state tax issues for audiences around the country on an average of 20 times a years, including a regular stint on the CCH webinar circuit.

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 has also handled approximately 100 cases in New York’s Division of Tax Appeals, many of which have led to favorable decisions by an administrative law judge and/or the New York Tax Appeals Tribunal. In addition, Tim has handled a significant number of residency and sales tax issues in other states, including work with many national or 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.

Honors

Tim was named to the 2013 and 2014 Upstate New York Super Lawyers Rising Stars lists and is 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.

News

Presentations

Publications

Social Media

For the latest tax law news, alerts, cases, and updates, follow Tim on Twitter (@NoonanNotes).

Professional Associations

  • New York State Bar Association

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.  His most time-consuming community activity, though, is at home: Tim and his wife are the proud parents of 11 children.