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Diana Mathis

Senior Audit Manager

Diana is a Senior Audit Manager in the State & Local Tax (SALT) Practice with 17 years of tax audit experience in New York State. She assists the firm’s tax attorneys in representing clients in state and local tax audits by performing research, document preparation and review, computational analysis, and fact-finding in order to provide clients with cost-effective tax representation. 

Diana is very involved in tracking data for clients and giving advice on record retention concerning residency and workday allocation issues. She works with firm clients to track and document their locations for purposes of counting days for statutory residency limitations and reporting work day allocations. By tracking this data, Diana gives assurance to our clients that their information is accurate throughout the year. This helps avoid negative residency and income allocation outcomes upon audit.

In addition to personal income tax issues, Diana has extensive experience with Connecticut residency, allocation and resident credit audits and New York State corporation and sales tax audits. She also has experience with New York City commercial rent, unincorporated business, and general corporation tax audits.

Prior to joining Hodgson Russ, Diana spent more than seven years with the New York State Department of Taxation and Finance performing both personal income and corporate tax audits. Her personal income tax experience working for the State includes residency issues, income allocation, withholding tax, and non-resident partners and partnership issues. Her corporate tax experience includes combined reporting issues, adjustments to income, allocation/apportionment, and sales tax referrals.

Diana’s work experience also includes stints at the New York State Office of the State Comptroller performing municipal audits, budget reviews, and risk assessments, and at KPMG where she was an Audit Associate and performed audits for hospital, manufacturing, and technology clients, including multinational corporations.


Siena College, B.B.A., Accounting, magna cum laude

Multimedia & Podcasts

  • Moving Abroad: Challenges & The 548-Day Rule

    Changing your domicile can be a challenge. Changing your domicile to a foreign country is an even bigger challenge. Joe is joined by Tim Noonan and Diana Mathis for an in-depth discussion of the rules governing changes of residency out of New York to a foreign country. The panel also discusses the 548-Day Rule safe harbor within the New York tax law, which allows people to escape taxation as a resident if they spend enough time abroad and meet other requirements.

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Diana Mathis / News & Insights