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Christopher L. Doyle

Partner, State & Local Tax Practice Leader

Chris is in the firm's State & Local Tax (SALT) Practice. His practice spans most tax matters, but focuses primarily on New York State and New York City business taxes, including corporate income tax, unincorporated business tax, flow-through entity income taxation and sales and use taxes.

On the client-facing side, Chris provides counsel for tax-wise transaction structuring as well as tax controversy representation at every level, from audit representation to representation before New York's Court of Appeals. He frequently represents taxpayers before New York State and New York City tax agencies and administrative hearing institutions.

Within the Firm, as the shepherd of the SALT Practice, Chris’ primary goal is to have the members of this practice deliver timely, creative, practical and otherwise excellent service to its clients. But Chris also helps the practice's partners envision and adopt amendments to the practice's strategic plan, a plan that is rolled out to SALT’s internal stakeholders (both lawyers and non-lawyers) for implementation. He takes the lead on internal growth, quality control, training agendas for new SALT lawyers and imagining what the clients of the future will need and expect from their SALT lawyers.  He also regularly contributes to the Taxes in New York (TiNY) Blog, which consists of weekly reports intended to go out within 24 hours of the Division of Tax Appeals’ (DTA) publication of new ALJ Determinations and Tribunal Decisions. 

But the entire team of SALT lawyers are on-board with these goals, so Chris’ job is not the huge lift it might be in other organizations. Growth of the group is a major objective, and in this regard the practice intends for the Hodgson Russ SALT Practice to constantly increase its geographic footprint as client’s require (and technological advances permit) progressively less of our attorneys’ face-to-face time and revenue-starved states press progressively harder both in the enactment of constitutionally-questionable tax laws and in the over-zealous interpretation of those laws on audit. But Chris also has less grandiose objectives for the Practice, such as maintaining a culture of respect for clients and coworkers, so clients enjoy working with the SALT Practice and the members enjoy working with each other.

Chris exclusively practices U.S. law and is admitted to practice in New York. 


  • Listed, Best Lawyers in America (Tax Law) 2024
  • Listed, Upstate New York Super Lawyers (Tax) 2010, 2012, 2015 - 2020, 2022 - 2023
  • Co-author, Bloomberg BNA New York Corporate Income Tax Navigator


Blog Posts

He also contributed to the archived Hodgson Russ Canada/U.S. cross-border blog, Smarter Way to Cross. His entries can be found on the Publications page.

Presentations & Events

Professional Associations

  • Member, Board of Directors: Independent SALT Alliance
  • Former Co-Chair: Buffalo Institute on Taxation
  • Former Chair, Taxation Committee: Bar Association of Erie County