
Daniel P. Kelly
Practices & Industries
Admissions
- New York
- California
- Florida
Education
Syracuse University, B.A., Magna Cum Laude
University at Buffalo School of Law, J.D., Magna Cum Laude
Dan is a member of the firm's Tax Practice. Licensed to practice in New York, California and Florida, Dan focuses on a variety of state and local tax matters in jurisdictions across the United States. Dan has assisted clients with over 1,000 tax and other legal matters, regularly advising individuals and businesses on different aspects of personal income tax, sales and use tax, corporate franchise tax, and several other lesser-known taxes. While focused on tax matters, Dan often counsels clients on a wide variety of legal matters, teaming up with his colleagues in different disciplines to deliver effective and efficient solutions.
Dan’s clients frequently rely on his guidance for tax planning around significant liquidity events; changing or establishing state and local tax residency; income, franchise and sales tax substantial nexus issues; complex business income and earnings allocation issues; and related matters. He has extensive experience representing taxpayers in audits conducted by several tax jurisdictions, and also represents taxpayers at various levels of tax controversy dispute resolution and appeal.
Dan enjoys the opportunity to share his views on current state and local tax topics and legislative developments through speeches and in articles published in a variety of state and local tax publications.
Honors
- Listed, Upstate New York Super Lawyers Rising Stars (Tax) 2022
- Former articles editor, Buffalo Law Review
In the News
- Buffalo News, March 13, 2023
- Wealth Strategies Journal, October 8, 2019
- New York’s Corporate Nexus & Apportionment Rules—Review & Update (Part 2 of 2)NYSSCPA'S Taxstringer, April 1, 2018
- NYSSCPA'S Taxstringer, March 7, 2018
Press Releases
- Hodgson Russ Press Release, August 23, 2022
- Hodgson Russ Press Release, January 21, 2021
- Press Release, January 2, 2018
Publications
- Hodgson Russ SALT Alert, January 3, 2023
- TaxStringer, January 3, 2023
- Hodgson Russ TriState Tax Alert , September 12, 2022
- Hodgson Russ State & Local Tax Alert, April 12, 2022
- Hodgson Russ Tristate Tax Alert, March 28, 2022
- Hodgson Russ New Jersey Tax Alert, January 21, 2022
- Hodgson Russ Tristate Tax Alert, January 18, 2022
- Hodgson Russ SALT and Renewable Energy Alert, November 15, 2021
- Hodgson Russ Tristate Tax Alert, November 3, 2021
- Hodgson Russ Tristate Tax Alert, October 1, 2021
- Hodgson Russ Tristate Tax Alert, August 26, 2021
- Hodgson Russ State & Local Tax Alert, August 17, 2021
- Hodgson Russ Tristate Tax Alert, July 26, 2021
- Hodgson Russ State and Local Tax Alert, July 1, 2021
- Hodgson Russ State & Local Tax Alert, April 12, 2021
- Hodgson Russ Tristate Tax Alert, November 25, 2020
- Hodgson Russ Tristate Tax Alert, November 10, 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 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 State & Local Tax Alert, April 3, 2020
- Hodgson Russ State & Local Tax Alert, March 21, 2020
- Hodgson Russ State & Local Tax Alert, February 10, 2020
- Hodgson Russ State & Local Tax Alert, June 28, 2019
- Hodgson Russ State & Local Tax Alert, April 17, 2019
- Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting)Volume 29, Number 1, March/April 2019, March 1, 2019
- State and Local Tax Alert, January 16, 2019
- NYSSCPA'S Taxstringer, October 2, 2018
- Home Care Alert, May 14, 2018
- Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) , May 1, 2018
- Journal of Multistate Taxation and Incentives, Volume 27, Number 3, June 2017
- Hodgson Russ Newsletter, April 12, 2017
- State Tax Notes, March 6, 2017
- The CPA Journal, January 2017
- July 2016
- State & Local Tax Alert, May 2, 2016
- State & Local Tax Alert, November 2, 2015
- State Tax Notes, August 10, 2015
- State Tax Notes, June 1, 2015
- Tax Alert, January 22, 2015
- State Tax Notes, October 27, 2014
- State Tax Notes, May 2, 2013
- State & Local Tax Alert, April 9, 2013
- State & Local Tax Alert, March 28, 2013
Blog Posts
- Economic Nexus Extended Too Far – Hodgson Russ LLP v. Minnesota Department of Revenue Noonan’s Notes Blog, April 25, 2016
- New York Is Almost Open for Flying: A Sales and Use Tax Update Noonan’s Notes Blog, July 24, 2015
- NY’s Driver’s License Suspension Program: Thousands of Miles of Open NY Road, as Seen From the Passenger Seat Noonan’s Notes Blog, May 29, 2015
Presentations & Events
- Palm Beach, Boca Raton, Miami, Sarasota, Naples, Florida, January 26, 2023 - February 24, 2023
- December 8, 2022
- Oak Hill Country Club, November 18, 2022
- Buffalo Marriott Niagara, November 4, 2022
- Embassy Suites – Syracuse Destiny, November 2, 2022
- NYC and Park Ridge, NJ, June 15 - July 20, 2022
- Manalapan/Palm Beach, Boca Raton, Sarasota and Naples, Florida, February and March 2022
- December 6, 2021
- November 9, 2021
- June 2021
- February 26, 2021
- December 2, 2020
- October 21 & 28 and November 4 & 18
- October 28, 2020
- Wednesdays, May 6 - June 17
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Miami, Sarasota, Florida, January and February 2020
- January 31, 2020
- January 13, 2020
- Understanding New York State Tax Issues of 2019The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
- Rochester, New York, November 16, 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
- January & February 2017
- Gaied v. Tax Appeals Tribunal, 2 Years Later: What Constitutes a Permanent Place of Abode?Harvard Club of New York City, 35 West 44th Street, New York, NY, June 15, 2016
- Institute for Professionals in Taxation Sales Tax Conference: Sales Tax Issues in the U.S. Hotel IndustryPalm Desert, CA, September 28, 2015
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Summer 2015
- Independent Oil and Gas Association of New York Summer Meeting: New York and Pennsylvania Residency IssuesClymer, NY, July 7, 2015
- Lieb Preis Study Group Seminar: 2014-2015 New York Corporate Tax ReformChatham, NJ, June 2, 2015
- Florida, February 2015
- June & July 2014
- Palm Beach & Naples, FL, January & February 2014