
Debra Silverman Herman
Practices & Industries
Admissions
- New York
- New Jersey
- District of Columbia
Education
University of Wisconsin, Madison, B.A.
American University Washington College of Law, J.D.
New York University School of Law, L.L.M. (Taxation)
Debra is a partner in the firm's State & Local Tax Practice. She is widely recognized for her experience in state and local taxation. Debra works with a variety of clients to address the state and local tax impact of their multistate activities from both a planning and an audit and controversy viewpoint and on complex transactions, with a focus on New York State tax matters. She counsels clients with respect to corporate income and franchise taxes, bank taxes, utility taxes, unincorporated business taxes, sales and use taxes, gross receipts taxes, excise taxes on real property transfers, rent and occupancy taxes, and withholding taxes. Debra also has extensive experience working with high-net-worth clients on residence and other personal income tax matters and successfully representing clients in all phases of tax disputes, including audits and litigation at the federal, state, and local levels, as well as criminal tax investigations.
Debra’s clients have included domestic and global financial service companies, law firms, real estate investment trusts and cooperatives, manufacturers, retailers, energy companies, airlines, entertainers, high-net-worth individuals, and tax-exempt organizations.
Debra is currently the chair of the American Bar Association Tax Section's Committee on State and Local Taxes and has also served as the chair of the State and Local Tax Committee of the New York City Bar Association. She is also a nationally recognized author on state tax topics. Debra co-authored the BNA Portfolio “New York Sales and Use Taxes” and a bi-monthly article on New York State and New York City taxation in the New York Law Journal and writes a monthly column in the Journal of Multistate Taxation and Incentives on state and local tax matters before the U.S. Supreme Court.
Debra is a frequent speaker on state and local tax issues and has appeared before such groups as Tax Executives Institute, the Institute for Professionals in Taxation, the American Bar Association, the New York State Bar Association, the New York City Bar Association, and the New York State and New Jersey Societies of Certified Public Accountants. She has over 20 years of experience representing clients in state tax audits and New York State and New York City tax litigation, obtaining federal and state rulings and advisory opinions, providing tax opinion letters, and assisting with voluntary disclosures and collection matters.
Honors
- Listed, Super Lawyers New York Metro Rising Stars, 2013 and 2014
- Featured in Careers in Tax Law published by the American Bar Association
- Former editor in chief, The Tax Lawyer-The State and Local Tax Edition and State and Local Tax Lawyer-Symposium Edition, published by the American Bar Association Section of Taxation
- Former associate executive editor, American University International Law Review
- American Bar Foundation fellow
- American College of Tax Counsel fellow
Experience
Debra has worked with many clients on issues of nexus, combination, sourcing of income among states, allocation of tax credits and incentives, aggregation and controlling interest real property transfers, and taxability of activities and transactions for sales and use tax purposes.
In the News
- Tax Notes, January 27, 2021
- Law360 Tax Authority, August 20, 2020
- MarketWatch, Wall Street Journal, March 12, 2014
- June 11, 2012
Press Releases
- December 2, 2022
- Hodgson Russ Press Release, July 12, 2021
- Press Release, August 14, 2014
- August 2013
Publications
- Hodgson Russ State and Local Tax Alert, May 5, 2023
- Hodgson Russ SALT Alert, January 3, 2023
- Journal of Multistate Taxation and Incentives , September 2022
- Hodgson Russ TriState Tax Alert , September 12, 2022
- Journal of Multistate Taxation and Incentives, June 2022
- Tax Notes State, April 18, 2022
- Hodgson Russ State & Local Tax Alert, April 12, 2022
- Hodgson Russ Tristate Tax Alert, March 28, 2022
- Journal of Multistate Taxation and Incentives, March 2022
- Hodgson Russ New Jersey Tax Alert, January 21, 2022
- Hodgson Russ Tristate Tax Alert, January 18, 2022
- Journal of Multistate Taxation and Incentives, November 30, 2021
- Hodgson Russ SALT and Renewable Energy Alert, November 15, 2021
- Hodgson Russ Tristate Tax Alert, November 3, 2021
- Journal of Multistate Taxation and Incentives, October 31, 2021
- Hodgson Russ Tristate Tax Alert, October 1, 2021
- Journal of Multistate Taxation and Incentives, September 30, 2021
- Journal of Multistate Taxation and Incentives, August 31, 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
- Journal of Multistate Taxation and Incentives, July 14, 2021
- Hodgson Russ State and Local Tax Alert, July 1, 2021
- Hodgson Russ State & Local Tax Alert, April 12, 2021
- Journal of Multistate Taxation and Incentives, April 6, 2021
- Journal of Multistate Taxation and Incentives, February 8, 2021
- Journal of Multistate Taxation and Incentives, December 18, 2020
- 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
- Journal of Multistate Taxation and Incentives, November 11, 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
- Journal of Multistate Taxation and Incentives, September 30, 2020
- Hodgson Russ Tristate Tax Alert, September 29, 2020
- Journal of Multistate Taxation and Incentives, September 2, 2020
- Journal of Multistate Taxation and Incentives, August 3, 2020
- Journal of Multistate Taxation and Incentives, June 15, 2020
- Hodgson Russ State & Local Tax Alert, June 12, 2020
- Hodgson Russ State & Local Tax Alert, June 3, 2020
- Journal of Multistate Taxation and Incentives, May 30, 2020
- Hodgson Russ Federal-International Tax Alert, April 10, 2020
- Hodgson Russ State & Local Tax Alert, April 10, 2020
- Hodgson Russ State & Local Tax Alert, April 3, 2020
- Journal of Multistate Taxation and Incentives, 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
- Taxstringer, March 2, 2020
- Journal of Multistate Taxation and Incentives, February 29, 2020
- Hodgson Russ State & Local Tax Alert, February 10, 2020
- Journal of Multistate Taxation and Incentives, January 29, 2020
- Journal of Multistate Taxation and Incentives, November 29, 2019
- Journal of Multistate Taxation and Incentives, October 29, 2019
- Journal of Multistate Taxation and Incentives, September 29, 2019
- Journal of Multistate Taxation and Incentives, July 29, 2019
- Journal of Multistate Taxation and Incentives, June 29, 2019
- Hodgson Russ State & Local Tax Alert, June 28, 2019
- Journal of Multistate Taxation and Incentives, May 29, 2019
- May 15, 2019
- Hodgson Russ State & Local Tax Alert, April 17, 2019
- Journal of Multistate Taxation and Incentives, March 29, 2019
- Journal of Multistate Taxation and Incentives, February 28, 2019
- Journal of Multistate Taxation and Incentives, January 28, 2019
- State and Local Tax Alert, January 16, 2019
- Journal of Multistate Taxation and Incentives, November 28, 2018
- Journal of Multistate Taxation and Incentives, October 28, 2018
- Journal of Multistate Taxation and Incentives, September 28, 2018
- Journal of Multistate Taxation and Incentives, August 28, 2018
- Journal of Multistate Taxation and Incentives, July 28, 2018
- Journal of Multistate Taxation and Incentives, June 28, 2018
- Journal of Multistate Taxation and Incentives, May 28, 2018
- State and Local Tax Alert, April 10, 2018
- Journal of Multistate Taxation and Incentives, March 28, 2018
- Journal of Multistate Taxation and Incentives, February 20, 2018
- Journal of Multistate Taxation and Incentives, January 27, 2018
- Tax Alert, December 18, 2017
- Journal of Multistate Taxation and Incentives, October 27, 2017
- Journal of Multistate Taxation and Incentives, September 27, 2017
- Journal of Multistate Taxation and Incentives, August 27, 2017
- Journal of Multistate Taxation and Incentives, July 27, 2017
- Journal of Multistate Taxation and Incentives, June 27, 2017
- Journal of Multistate Taxation and Incentives, May 27, 2017
- Hodgson Russ Newsletter, April 12, 2017
- Journal of Multistate Taxation and Incentives, March 27, 2017
- Journal of Multistate Taxation and Incentives, February 26, 2017
- Journal of Multistate Taxation and Incentives, January 26, 2017
- Journal of Multistate Taxation and Incentives, November 26, 2016
- Journal of Multistate Taxation and Incentives, October 26, 2016
- Journal of Multistate Taxation and Incentives, September 26, 2016
- Journal of Multistate Taxation and Incentives, August 26, 2016
- Journal of Multistate Taxation and Incentives, July 26, 2016
- Journal of Multistate Taxation and Incentives, June 26, 2016
- Journal of Multistate Taxation and Incentives, May 26, 2016
- State & Local Tax Alert, May 2, 2016
- Journal of Multistate Taxation and Incentives, March 26, 2016
- Journal of Multistate Taxation and Incentives, February 25, 2016
- Journal of Multistate Taxation and Incentives, January 25, 2016
- Journal of Multistate Taxation and Incentives, November 25, 2015
- Journal of Multistate Taxation and Incentives, October 25, 2015
- Journal of Multistate Taxation and Incentives, September 25, 2015
- Journal of Multistate Taxation and Incentives, August 25, 2015
- Journal of Multistate Taxation and Incentives, July 25, 2015
- State & Local Tax Alert, June 12, 2015
- Journal of Multistate Taxation and Incentives, May 25, 2015
- Journal of Multistate Taxation and Incentives, March 25, 2015
- Journal of Multistate Taxation and Incentives, February 24, 2015
- Journal of Multistate Taxation and Incentives, January 24, 2015
- Journal of Multistate Taxation and Incentives, September 2014
- Journal of Multistate Taxation and Incentives, August 2014
- Journal of Multistate Taxation and Incentives, July 2014
- Journal of Multistate Taxation and Incentives, May 2014
- Journal of Multistate Taxation and Incentives, March/April 2014
- Journal of Multistate Taxation and Incentives, February 13, 2014
- JD Supra, January 15, 2014
- State & Local Tax Alert, June 28, 2013
- State & Local Tax Alert, April 9, 2013
- State & Local Tax Alert, March 28, 2013
- State & Local Tax Alert, March 19, 2013
- October 18, 2012
- State & Local Tax Alert, September 13, 2012
- New York Sales and Use TaxesBloomberg BNA Tax Management Multistate Portfolio
- Sales and Use Tax Deskbook (editor)ABA Section of Taxation
- LexisNexis Tax Practice Insights: New YorkLexisNexis Tax Center
- Options for Allocating Stock Option Income: New York's New Allocation Rules and Their Effect on Taxpayers, Multistate Employers, and Other StatesThe Tax Lawyer-The State and Local Tax Edition, ABA Section of Taxation, Vol. 60, No. 4, , Summer 2007
- Stock Option Income-Double Taxed IncomeThe State and Local Tax Lawyer, ABA Section of Taxation
Blog Posts
- A New Type of Pied-à-Terre Tax: A Surcharge on Non-Primary Owners Noonan’s Notes Blog, March 17, 2021
- New Jersey Income Tax Planning Opportunity: Delaware Trusts Noonan’s Notes Blog, May 15, 2019
- New York’s Potential New Pied-a-terre Tax and Expanded Real Estate Transfer Tax: Nuts and Bolts of the Proposed Law Noonan’s Notes Blog, March 15, 2019
Presentations & Events
- 605 Third Avenue, New York, New York, June 21 - August 2, 2023
- Westchester Manor, Hastings-on-Hudson, NY, December 13, 2022
- December 8, 2022
- Advanced Interstate Live Online SeminarNovember 17, 2022
- November 3, 2022
- NYC and Park Ridge, NJ, June 15 - July 20, 2022
- Washington D.C, May 12, 2022
- Westchester Manor, Hastings-On-Hudson, NY, December 16, 2021
- December 6, 2021
- November 18, 2021
- September 21, 2021
- June 2021
- March 19, 2021
- March 16, 2021
- January 26, 2021
- December 2, 2020
- November 12, 2020
- Wednesdays, May 6 - June 17
- April 13, 2020
- Washington, DC, December 11, 2019
- Foundation for Accounting Education Learning Center, New York, NY, November 15, 2019
- Stamford, CT, November 13, 2019
- Understanding New York State Tax Issues of 2019The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
- New York, New York, June 20, 2019
- Doubletree Ocean Point Resort 17375 Collins Avenue Miami Beach, FL 33160, May 7, 2019
- New York, New York, January 23, 2019
- New Orleans, Louisiana, January 18, 2019
- January 15, 2019
- Courtyard Marriott DC/US Capitol, 1325 Second St. NE, Washington, D.C. 20002, December 12, 2018
- Iselin, NJ, November 29, 2018
- Stamford, CT, November 13, 2018
- September 25, 2018
- Understanding New York State Tax Issues of 2018The Harvard Club 35 W. 44th Street, New York, NY, June 13 to August 1, 2018
- Avoiding New York State and New York City Tax TrapsMarch 8, 2018
- Understanding New York State Tax Issues of 2017The Harvard Club 35 W. 44th Street New York, NY, June 7 to August 2, 2017
- Advanced Interstate Seminar: Jurisdiction and NexusSheraton Stamford Hotel, 700 East Main Street, Stamford, CT, November 16, 2016
- Advanced Interstate Seminar: The Apportionment FactorsSheraton Stamford Hotel, 700 East Main Street, Stamford, CT, November 15, 2016
- Harvard Club, 35 W. 44th Street, New York, NY, July 20, 2016
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Lorman Education Services Seminar: Sales and Use Tax in New YorkNew York, NY, August 1, 2014
- Lorman Education Services Seminar: Multistate Sales and Use TaxFairfield, NJ, July 30, 2014
- New York, NY, July 25, 2014
- Lorman Education Services Seminar: Sales and Use Tax in New YorkCarle Place, NY, July 18, 2014
- June & July 2014
- Strafford Publications Teleconference: Non-Resident and Mobile Workers- State Tax Traps for Employers- Anticipating and Avoiding Unwarranted Withholding Tax Duties and Nexus TriggersApril 20, 2014
- New York City Bar Association Seminar: Tax Aspects for Early Stage Companies in New York City- A Guide to Sucessful Business Tax PlanningNew York, NY, December 10, 2013
- Institute for Proessionals in Taxation 2013 Income Tax Symposium: Combined Reporting- 'Minor' Differences Can Have a Major ImpactIndian Wells, CA, November 5, 2013
- American Bar Association Section on Taxation Fall 2013 Meeting: How the U.S. Supreme Court's Opinion on DOMA Will Affect Same-Sex State and Local Taxpayer Married CouplesOrlando, FL, September 20, 2013
- French-American Bar Association Seminar: The Dangers of Tax Presence at the State Level- Uncovering Income and State Tax ObligationsNew York, NY, September 12, 2013
- Lorman Education Services Seminar: Multistate Sales & Use TaxParsippany, NJ, July 30, 2013
- Lroamn Education Services Seminar: Sales & Use Tax in New YorkNew York, NY, July 23, 2013
- New York State Bar Assication Tax Section Summer Meeting: The Founders Never Envisioned This- How States Are Struggling to Adapt Their Tax Code to the Digital EconomyPhiladelphia, PA, June 29, 2013
- June & July 2013
- American Bar Association Section of Taxation 2013 May Meeting: Sales and Use Tax Issues in Emerging PaymentsWashington, DC, May 10, 2013
- 2013 ABA-IPT Advanced Sales Tax Seminar: Between a Rock and a Hard Place- Third-Party Enforcement Actions in Sales and Use Tax MattersNew Orleans, LA, March 18, 2013
- Albany, NY, February 13, 2013
- Albany, NY, December 12, 2012
- ABA Section of Taxation, Fall 2012 Meeting: Recent Developments and Issues in Massachusetts Tax PolicyBoston, MA, September 12, 2012
- Lorman Education Services Seminar: New York Sales and Use Taxes- NexusNew York, NY, August 24, 2012
- Strafford Publications Teleconference: Tax Traps Arising From Non-Resident and Mobile WorkersApril 12, 2012
- New York City Bar Assocation Seminar: New York Tax Whistlebowers- Nuts & Bolts & Ethics of Qui Tam PracticeNew York, NY, February 29, 2012
- American Bar Assocation Section of Taxation Midyear 2012 Meeting: State & Local Taxes- Current Developments in California FTB Settlement ProcedursSan Diego, CA, February 17, 2012
- American Bar Association Section of Taxation Fall 2011 Meeting: Home is Where Your House Is, Or Is It? Personal Income Tax Issues Related to Residency and DomicileDenver, CO, October 21, 2011
- Lorman Education Services Seminar: New York Sales and Use TaxesWhite Plains, NY, August 24, 2011
- American Bar Assocation Section of Taxation May 2011 Meeting: State and National Taxpayer Advocate ServiceWashington, DC, May 6, 2011
Professional Associations
- Chair, American Bar Association, Section of Taxation, State and Local Taxes Committee
- New York State Bar Association, Tax Section, Committees on New York State Tax Matters and New York City Tax Matters
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Current Member and Former Chair, New York City Bar Association, State and Local Tax Committee