Michelle Helm is an attorney in the Hodgson Russ State & Local Tax Practice and represents clients in complex disputes before New York’s Department of Taxation and Finance and the New York State Division of Tax Appeals (NYS DTA), particularly New York State and New York City residency audits and litigation. She brings a rare and valuable perspective to her practice, shaped by 33 years of experience within the New York State Department of Taxation and Finance, including 23 years as an attorney in the Office of Counsel.
During her tenure with the Department’s Office of Counsel, Michelle worked closely with Audit Management and regularly appeared before the NYS DTA, defending the most complex and high-value contested audits on behalf of the State. Her extensive familiarity with NYS Tax Law and Audit Guidelines, including her direct involvement in drafting legislation and reviewing audit protocols, gives her a strategic edge in navigating complex tax disputes.
Drawing on her unique background, Michelle leverages her deep understanding of tax law and procedural intricacies to help clients from the planning stage through audit and appeal. She is known for her ability to identify critical facts, assess risk, and develop tailored solutions that align with each client’s goals. Her first-hand knowledge of the audit process and regulatory landscape makes her a trusted advocate for individuals and businesses facing scrutiny from New York tax authorities.
Michelle is a past speaker /panelist on tax residency issues at several conferences, including:
- North Eastern States Tax Officials Association (NESTOA) Conference
- Suffolk County Bar Association, Residency Tax Symposium
- American Bar Association, Tax Section Meeting
