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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.


  • 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

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