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  • New York
  • U.S. Tax Court
  • U.S. District Court for the Northern District of New York
  • U.S. District Court for the Southern District of New York

B.S., Empire State College

M.B.A., University at Albany

J.D., Albany Law School of Union University

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.

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.

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, Upstate New York Super Lawyers Rising Stars, 2017, 2018
  • Albany Law School of Union University Class of 2012 Tax Law Prize

Presentations

Publications

Professional Associations

  • New York State Bar Association
  • Capital District Women’s Bar Association
  • Northern District of New York Federal Court Bar Association
  • New York State Academy of Trial Lawyers