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 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York’s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ.

Tim leads the firm’s Tax 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, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits.

As the “Noonan” in “Noonan's Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, 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, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 400 articles in state and local tax publications around the country over the past two decades, and he runs the award-winning Noonan's Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law.  

Tim also has extensive experience on New York City corporate and entity tax matters, and 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 and is admitted to practice law in Connecticut.


University at Buffalo, B.A., magna cum laude

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


  • Connecticut
  • New York
  • U.S. Supreme Court

Representative Work

Audits and Litigation

Tim has handled thousands of state tax audits, litigated cases, and appeals. His track record in reported cases within New York’s Division of Tax Appeals is exceptional, and his experience extends into the state courts as well, highlighted by a win in a watershed 2014 residency case in New York’s highest court. In that case, Hodgson Russ attorneys represented the victorious taxpayer in a highly anticipated decision in a tax residency case before the New York Court of Appeals in February 2014. In John Gaied v. New York State Tax Appeals Tribunal, the court agreed with the position advocated by Hodgson Russ on behalf of Mr. Gaied and established a new rule for determining when individuals domiciled outside of New York may still be taxed in New York as "statutory residents." This was the first case in several decades to prompt New York's highest court to examine the scope and extent of New York's residency rules. The case has been widely cited in the press, including the Wall Street Journal and Law360. Other reported cases in the income tax and sales tax areas include:

Matter of CDECRE Artwork DTA No. 828952 (N.Y. Div. Tax App. Sept 1, 2022)
Matter of Obus (as amicus) DTA No. 827736 (N.Y. Tax App. Trib. Jan. 25, 2021); rev’d 206 A.D.3d 1511 (2022)
Matter of Christopher Sheehan DTA 827290 (N.Y. Div. Tax App. April 19, 2017)
Matter of Sobotka, DTA No. 826286 (N.Y. Div. Tax App. Aug. 20, 2015)
Matter of Luizza, DTA No. 824932 (N.Y. Div. Tax App. Aug. 21, 2014)
Gaied v. New York State Tax App. Trib., 22 N.Y.3d 592 (Feb. 18, 2014)
Matter of Michaels, DTA No. 823370 (N.Y. Div. Tax App. Apr. 12, 2012)
Matter of Primo Coffee DTA No 823096 (N.Y. Div. Tax App. 823096)
Matter of L&L Painting DTA 822227 (N.Y. Tax. App. Trib. June 2, 2011)
Matter of Barker, DTA No. 822324 (N.Y. Tax App. Trib. June 23, 2011)
Matter of Marriott International DTA No. 821078 et al (N.Y. Tax. App. Trib. Jan. 14, 2010)
Matter of Xerox Corporation DTA No. 821914 (N.Y. Div. Tax App. Apr. 23, 2009)
Matter of John Smythe DTA No. 822160 (N.Y. Div. Tax App. Mar. 16, 2009)
Matter of Hoffman Car Wash, Inc. DTA 820681 (N.Y. Tax. App. Trib. Dec. 11, 2008)
Matter of Premier National Bancorp DTA No. 819746 (N.Y. Div. Tax App. April 27, 2006)
Matter of Reiner, DTA No. 820266 (N.Y. Div. Tax App. July 13, 2006)
Matter of Falberg, DTA No. 818960 (N.Y. Div. Tax App. Oct. 9, 2003)
Matter of General Electric DTA No. 818425 (N.Y. Div. Tax App. May 15, 2003)
Matter of Kaltenbacher-Ross, DTA No. 818499 (N.Y. Div. Tax App. May 29, 2003)

Residency and Tax Planning

Over the past two decades, Tim and his colleagues in the residency practice have assisted thousands of clients in effectuating changes of residency from New York and other states and helping with state tax planning on major income events. They have also assisted hundreds of clients with planning associated with New York State's 548-day rule. This planning involves detailed work with the client and advisors on interpretation and application of New York's residency provisions.  And very often these residency-planning matters lead to residency tax audits.  Tim and the residency team at Hodgson Russ handle more of these audits than any other law firm in the country, and their track record of success is exceptional, in particular in those cases where they’ve worked with the clients on the planning process.

Other Representative Highlights


  • Tim is a member of the Advisory Board of Tax Analysts' Tax Notes State, and was profiled in that publication in an August 2022 article.
  • Listed, Best Lawyers in America Lawyer of the Year (Tax Law) 2024
  • Listed, Best Lawyers in America (Tax Law) 2022 - 2024
  • Listed, Chambers USA: America’s Leading Lawyers for Business, (Tax: State & Local (NY)) 2023-2024
  • Listed, Upstate New York Super Lawyers (Tax) 2017 - 2023
  • Listed, Upstate New York Super Lawyers Rising Stars 2013 - 2014
  • Noonan's Notes Blog listed among "Best Tax Blogs 2017" on Credit Donkey.com
  • As special legal advisor to Topia, Tim assisted in the creation of MONAEO, a GPS-powered smartphone application and software service to help taxpayers track their time for tax purposes.
  • 2004 Burton Award for Excellence in Legal Writing for his co-authorship of "Executive Compensation and Employer Withholding," Journal of Multistate Taxation, August 2003.

News & Insights


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 13 children (with 5 more grandchildren….and counting). He and his family were featured in an October 2015 profile on large Buffalo families published in Buffalo Magazine.


  • New York State Bar Association
  • NYSBA Committee on Continuing Legal Education 
  • Member, Advisory Board: Tax Notes State

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.

  • SALT Minds: An Interview with Professor Edward Zelinsky

    Joe is joined by esteemed legal scholar, Professor Edward Zelinsky of the Benjamin N. Cardozo School of Law, and Hodgson Russ colleagues Elizabeth Pascal and Timothy Noonan to discuss Professor Zelinsky’s ongoing legal battle against New York State’s Convenience of the Employer Rule. Professor Zelinsky shares stories about his original convenience rule court case and provides insight into how his legal theory evolved for his newest court case in opposition of the convenience rule.

  • Obus and the Future of Statutory Residency

    A major win for taxpayers, the decision in Matter of Obus v. New York State Tax Appeals Tribunal is final! Joe is joined by guests Tim Noonan, Andrew Wright, and Emma Savino to discuss this landmark tax case, which will dramatically shift the rules for New York’s statutory residency test. We break down the cases that led up to this point, what actually happened in Obus, why the impact of the case is significant, and what the future may hold for legal interpretation of what constitutes a permanent place of abode in New York. A once purely mechanical test, the statutory residency test now looks to have a major subjective component as part of the analysis, as a result of the Obus decision. Joe and his guests also give their thoughts on whether the State will take action in response to this major change.

  • Residency Audits- Part 2

    In a continuation of their discussion on tax residency, Tim and Joe dive into the ins and outs of tax residency audits, including a high level discussion of audit procedure. The pair talk about what taxpayers can expect if they get an audit notice, and highlight some of the realities of a New York tax audit.

  • Residency Audits- Part 1

    In this episode, Joe sites down with Tim Noonan in the first part of our discussion on tax residency. Changing your tax residency is not as simple as spending six months and a day in a new state. Tim and Joe discuss the ins and outs of New York State’s tax residency tests, and share thoughts on what factors tend to trip up taxpayers looking to make a move out of state.

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Timothy P. Noonan / News & Insights