
Ariele R. Doolittle
Practices & Industries
Admissions
- New York
- U.S. Tax Court
- U.S. District Court, Northern District of New York
- U.S. District Court, Southern District of New York
Education
Empire State College, B.S.
University at Albany, M.B.A
Albany Law School of Union University, J.D.
Ariele focuses her practice on state and local tax matters, including civil and criminal tax controversies, with an emphasis on New York State tax litigation. Her experience includes personal income, franchise, sales and use, and fuel taxes. Ariele has successfully represented clients before state agencies and in state and federal court actions and appeals. She also advises clients on tax planning, residency planning, and other administrative law matters.
A considerable portion of Ariele’s practice centers on state residency and allocation issues. This includes advising clients prospectively as they are planning a move to a new location, and also representing individuals facing state residency audits and appeals. Ariele also counsels business owners regarding complex multistate tax and allocation issues, which often accompany residency changes.
Ariele also has significant experience handling matters under the New York State Freedom of Information Law (FOIL) and the federal Freedom of Information Act (FOIA). She frequently uses FOIL and FOIA to obtain records from state and federal agencies, and has also successfully appealed a host of agency determinations denying FOIA and FOIL requests.
In addition to her legal practice, Ariele is a frequent speaker on state and local tax issues to local and national audiences. She also co-authors the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise.
Prior to joining Hodgson Russ, Ariele was a law clerk at the New York State Division of Tax Appeals and Tax Appeals Tribunal.
Honors
- Listed, Best Lawyers in America Ones to Watch (Litigation & Controversy - Tax) 2023-2024
- Listed, Best Lawyers in America Ones to Watch (Tax Law) 2023 - 2024
- Listed, Upstate New York Super Lawyers Rising Stars (Tax) 2017 - 2023
- Albany Law School of Union University Class of 2012 Tax Law Prize
In the News
- The New York Times, March 12, 2021
- Albany Business Review, June 17, 2019
- Timesunion, March 15, 2018
Press Releases
- August 23, 2023
- August 17, 2023
- Hodgson Russ Press Release, August 23, 2022
- Hodgson Russ Press Release, August 19, 2022
- Hodgson Russ Press Release, December 16, 2021
- Hodgson Russ Press Release, August 20, 2021
- Hodgson Russ Press Release, September 8, 2020
- Press Release, August 12, 2019
- Press Release, January 8, 2019
- Press Release, August 20, 2018
- Press Release, September 6, 2017
- Press Release, February 7, 2014
Publications
- TaxStringer, November 1, 2023
- Hodgson Russ LLP State & Local Tax Alert, July 6, 2023
- Hodgson Russ State and Local Tax Alert, May 5, 2023
- Hodgson Russ SALT Alert, January 3, 2023
- Hodgson Russ Cannabis & Hemp Alert, October 19, 2022
- Hodgson Russ TriState Tax Alert , September 12, 2022
- Hodgson Russ Cannabis and Hemp Alert , July 7, 2022
- Hodgson Russ State & Local Tax Alert, April 12, 2022
- Hodgson Russ Tristate Tax Alert, March 28, 2022
- Hodgson Russ Cannabis & Hemp Alert, February 2, 2022
- Hodgson Russ New Jersey Tax Alert, January 21, 2022
- Hodgson Russ Tristate Tax Alert, January 18, 2022
- Tax Notes State, January 17, 2022
- Hodgson Russ SALT and Renewable Energy Alert, November 15, 2021
- Hodgson Russ Cannabis & Hemp and Labor & Employment Alert, November 4, 2021
- Hodgson Russ Tristate Tax Alert, November 3, 2021
- Hodgson Russ Cannabis & Hemp Alert, October 26, 2021
- Hodgson Russ Tristate Tax Alert, October 1, 2021
- Hodgson Russ Cannabis & Hemp Alert, September 2, 2021
- Hodgson Russ Tristate Tax Alert, August 26, 2021
- Hodgson Russ State & Local Tax Alert, August 17, 2021
- Taxstringer, August 1, 2021
- Hodgson Russ Tristate Tax Alert, July 26, 2021
- Hodgson Russ State and Local Tax Alert, July 1, 2021
- Hodgson Russ Hemp & Medical Cannabis Alert, May 25, 2021
- Hodgson Russ State & Local Tax Alert, April 12, 2021
- Hodgson Russ Hemp and Medical Cannabis Alert, March 29, 2021
- Hodgson Russ Hemp and Medical Cannabis Alert, March 23, 2021
- Hodgson Russ Hemp and Medical Cannabis Alert, February 24, 2021
- Hodgson Russ Hemp & Medical Cannabis and Agriculture Alert, February 10, 2021
- Hodgson Russ Hemp and Medical Cannabis Alert, February 8, 2021
- Hodgson Russ Hemp & Medical Cannabis Alert, January 27, 2021
- Hodgson Russ Hemp & Medical Cannabis and Agriculture Alert, January 22, 2021
- Hodgson Russ Hemp & Medical Cannabis Alert, January 7, 2021
- Hodgson Russ Tristate Tax Alert, November 25, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Tristate Tax Alert, November 10, 2020
- Taxstringer, November 1, 2020
- Hodgson Russ Tristate Tax Alert, October 27, 2020
- Hodgson Russ State & Local Tax Alert, October 22, 2020
- Hodgson Russ Tristate Tax Alert, October 5, 2020
- Hodgson Russ Tristate Tax Alert, September 29, 2020
- Hodgson Russ Hemp & Medical Cannabis Alert, August 26, 2020
- Hodgson Russ State & Local Tax Alert, June 12, 2020
- Hodgson Russ State & Local Tax Alert, June 3, 2020
- Hodgson Russ State & Local Tax Alert, April 10, 2020
- Hodgson Russ Federal-International Tax Alert, April 10, 2020
- Hemp & Medical Cannabis Alert, April 6, 2020
- Hodgson Russ State & Local Tax Alert, April 3, 2020
- Tax Notes State, March 30, 2020
- Hodgson Russ Federal-International Tax Alert , March 27, 2020
- Hodgson Russ Federal-International Tax Alert , March 26, 2020
- Hodgson Russ Tax and Labor & Employment Alert, March 24, 2020
- Hodgson Russ State & Local Tax Alert, March 21, 2020
- Hodgson Russ Federal-International Tax Alert, March 19, 2020
- Hodgson Russ State & Local Tax Alert, February 10, 2020
- Hemp & Medical Cannabis Alert, January 28, 2020
- Hemp & Medical Cannabis Alert, December 16, 2019
- Interim guidance adds some certainty to an evolving industry, including relief from strict criminal limitsHemp & Medical Cannabis Alert, November 4, 2019
- Hemp & Medical Cannabis Alert, October 4, 2019
- Hemp & Medical Cannabis Alert, August 23, 2019
- Hemp & Medical Cannabis Alert, July 10, 2019
- Hemp & Medical Cannabis Alert, July 2, 2019
- Hodgson Russ State & Local Tax Alert, June 28, 2019
- Hemp & Medical Cannabis Alert, May 30, 2019
- Hemp & Medical Cannabis Alert, May 2, 2019
- Hodgson Russ State & Local Tax Alert, April 17, 2019
- Hemp & Medical Cannabis Alert, April 12, 2019
- State and Local Tax Alert, January 17, 2019
- State and Local Tax Alert, January 16, 2019
- Tax Analysts, October 19, 2018
- Tax Analysts, April 6, 2018
- State Tax Notes, December 11, 2017
- State Tax Notes, June 26, 2017
- Hodgson Russ Newsletter, April 12, 2017
- State Tax Notes, March 13, 2017
- State Tax Notes, June 13, 2016
- State Tax Notes, May 9, 2016
- State & Local Tax Alert, May 2, 2016
- State Tax Notes, March 14, 2016
- State Tax Notes, February 29, 2016
- Tax Stringer, October 2, 2015
- State Tax Notes, March 16, 2015
- Journal of Multistate Taxation and Incentives , May 7, 2014
- New York Is Watching: The Data-Driven RevolutionTax Stringer, February 2014
- State & Local Tax Alert, April 9, 2013
Blog Posts
- New York Legislative Tracker: February 12, 2021 Update Noonan’s Notes Blog, February 12, 2021
- New York Legislative Tracker: Budget Proposal - February 8, 2021 Update Noonan’s Notes Blog, February 8, 2021
- New York Legislative Tracker: Budget Proposal - February 3, 2021 Update Noonan’s Notes Blog, February 3, 2021
- New York Legislative Tracker: January 22, 2021 Update Noonan’s Notes Blog, January 22, 2021
- New York Legislative Tracker: January 14, 2021 Update Noonan’s Notes Blog, January 14, 2021
- New York Legislative Tracker: January 7, 2021 Update Noonan’s Notes Blog, January 7, 2021
- “Of Interest” Proposed Legislation In New York: What’s Pending and What It Could Mean Noonan’s Notes Blog, December 31, 2020
- Updated Guidance Issued on Responsible Person Relief Under the Sales Tax Law All About Sales Tax, November 23, 2020
- Another New York False Claims Case in the News Noonan’s Notes Blog, November 25, 2019
- New York Residency in the Spotlight: A Presidential Declaration of Florida Domicile Noonan’s Notes Blog, November 1, 2019
- New York’s High Court Halts Wynne Challenges Noonan’s Notes Blog, April 3, 2019
- Some New York Highway Use Tax Registrations Are Being Improperly Targeted Noonan’s Notes Blog, September 21, 2018
- Arizona High Court Narrows the Meaning of "Day" for Tax Purposes Noonan’s Notes Blog, May 30, 2018
- What is considered a “Permanent Place of Abode?” Noonan’s Notes Blog, March 20, 2018
- The Annual Report of the Division of Tax Appeals and Tax Appeals Tribunal Noonan’s Notes Blog, November 6, 2017
- Drips and Drops on Taxing Hedge Fund Managers’ Deferred Comp Noonan’s Notes Blog, October 20, 2017
- Gaied Legislation Proposed for NYS Statutory Residency Noonan’s Notes Blog, September 8, 2017
- New York Tax Powers of Attorney: There’s an App for That…and a New Form Noonan’s Notes Blog, June 29, 2017
- TiNY Report EXTRA: New DTA forms on-line State and Local Tax Blog, June 8, 2017
- Hodgson Russ LLP’s Report on the 2017-18 New York State Budget Noonan’s Notes Blog, April 12, 2017
- Executive Budget Proposed Noonan’s Notes Blog, February 2, 2017
- New Security Safeguards for the 2017 Filing Season Noonan’s Notes Blog, February 1, 2017
- More Sales Tax News in the FCA Area: IL Whistleblower Finds Success in NY The Whistleblower Blog, September 2, 2016
- Cash for Scalps: Governor Cuomo Announces New Round of Grants for Tax Prosecutions Noonan’s Notes Blog, January 19, 2016
- What About New York State’s Federal Tax Audits? Noonan’s Notes Blog, December 30, 2015
- By the Numbers: The Annual Report of the Division of Tax Appeals and Tax Appeals Tribunal Noonan’s Notes Blog, October 29, 2015
- Proceed with Caution: Developments in the Crimes Against Revenue Program Noonan’s Notes Blog, July 7, 2015
- The Buzz on the Medical Marijuana Excise Tax Noonan’s Notes Blog, May 12, 2015
Presentations & Events
- Palm Beach, Boca Raton, Sarasota, Naples, Florida, January 25, 2024 - February 16, 2024
- December 11, 2023
- October 25 - November 29, 2023
- The Gideon Putnam, 24 Gideon Putnam Rd, Saratoga Springs, NY 12866, October 30, 2023
- 605 Third Avenue, New York, New York, June 21 - August 2, 2023
- April 25, 2023
- March 21, 2023
- March 17, 2023
- March 14, 2023
- Palm Beach, Boca Raton, Miami, Sarasota, Naples, Florida, January 26, 2023 - February 24, 2023
- December 8, 2022
- SUNY Plattsburgh, December 6, 2022
- February 25, 2022
- January 19, 2022
- December 16, 2021
- December 7, 2021
- December 6, 2021
- October 26, 2021
- September 14, 2021
- August 25, 2021
- July 27, 2021
- June 2021
- July 14, 2021
- April 29, 2021
- March 17, 2021
- February 26, 2021
- February 9, 2021
- January 26, 2021
- December 2, 2020
- December 1, 2020
- November 18, 2020
- October 21 & 28 and November 4 & 18
- November 17, 2020
- October 20, 2020
- September 9, 2020
- June 18, 2020
- Wednesdays, May 6 - June 17
- June 10, 2020
- May 13, 2020
- April 29, 2020
- April 13, 2020
- March 30, 2020
- February 28, 2020
- January 10, 2020
- SUNY Plattsburgh, Plattsburgh, New York, December 5, 2019
- Saratoga Springs, New York, October 17, 2019
- The Desmond Hotel Albany, May 29, 2019
- Saratoga Springs, New York, October 23, 2018
- Understanding New York State Tax Issues of 2018The Harvard Club 35 W. 44th Street, New York, NY, June 13 to August 1, 2018
- Understanding New York State Tax Issues of 2017The Harvard Club 35 W. 44th Street New York, NY, June 7 to August 2, 2017
- Troy, NY, December 8, 2016
- Saratoga Springs, New York, November 2, 2016
- Harvard Club, 35 W. 44th Street, New York, NY, June 29, 2016
- New York State Society of CPAs Mid-Hudson Annual Tax ConferenceNewburgh, NY, December 3, 2015
- New York State Society of CPAs Northeast Annual Tax ConferenceTroy, NY, December 2, 2015
- June 3, 2015
- Hudson & Clifton Park, NY, June 4 & 5, 2014
- Albany, NY, November 13, 2013
Professional Associations
- New York State Bar Association