
Elizabeth Pascal
Practices & Industries
Admissions
- Connecticut
- New York
Education
Columbia University, B.A., cum laude
University of Michigan, M.A.
University of Michigan, Ph.D.
University at Buffalo School of Law, J.D., magna cum laude
Liz is a partner in the firm’s State & Local Tax Practice and leader of the Accountant Professional Practice. She concentrates her practice on individual and business tax issues with a focus on the state and local tax impacts of complex transactions, whether from an individual or business tax perspective at the planning stage, or in a state tax controversy. Liz assists clients with planning and controversy matters in New York State, New York City, and Connecticut, as well as in multistate matters. She regularly advises clients on state tax allocation and apportionment for individuals and businesses; New York City taxes, including Unincorporated Business Tax, General Corporation tax, and Commercial Rent Tax; Pass-Through Entity Taxes; corporate franchise tax; and residency. She works frequently with clients on state tax controversies involving IRC § 1031 exchanges and other complex tax matters. Liz also assists businesses in managing the state tax implications of remote work, working closely with them to address current and future state tax obligations of a multistate workforce.
Liz has extensive experience with audits and appeals in New York State, New York City and Connecticut. She has also successfully guided hundreds of clients through the voluntary disclosure process.
Liz is a frequent presenter on a wide range of topics including Pass-Through Entity Taxes; Residency; Multi-State Apportionment; and the State Tax Implications of Remote Work. She is a contributor to the American Bar Association’s Sales and Use Tax Deskbook; the New York Residency and Allocation Audit Handbook; the New York Bar Association Tax Section reports; and has published articles in State Tax Notes, Bloomberg Tax, TaxStringer, and Journal of Accountancy.
Honors
- Professor Louis DelCotto Award for taxation, University at Buffalo School of Law
- Former articles editor, Buffalo Law Review
- Co-author, Bloomberg BNA New York Corporate Income Tax Navigator
In the News
- Law 360, August 31, 2022
- Bloomberg Tax, July 6, 2022
- Law 360 Tax Authority, May 6, 2021
- Stateline, October 2, 2020
- Fortune, June 27, 2020
- Tax Notes, June 1, 2020
- Buffalo Business First, October 4, 2019
- March 27, 2009
Press Releases
- Press Release, January 10, 2017
- Press Release, January 3, 2014
Publications
- The TaxStringer, November 1, 2023
- Hodgson Russ LLP State & Local Tax Alert, July 6, 2023
- Hodgson Russ State and Local Tax Alert, May 5, 2023
- Hodgson Russ SALT Alert, 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
- Tax Stringer, October 1, 2021
- Hodgson Russ Tristate Tax Alert, August 26, 2021
- Hodgson Russ State & Local Tax Alert, August 17, 2021
- Taxstringer, August 1, 2021
- Hodgson Russ Tristate Tax Alert, July 26, 2021
- Hodgson Russ State and Local Tax Alert, July 1, 2021
- Tax Notes State, June 7, 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
- Taxstringer, April 1, 2020
- Hodgson Russ State & Local Tax Alert, March 21, 2020
- Taxstringer, March 2, 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
- Taxstringer, April 3, 2019
- State and Local Tax Alert, January 16, 2019
- State Tax Notes, November 12, 2018
- Tax Analysts, May 28, 2018
- State and Local Tax Alert, April 10, 2018
- Tax Alert, December 18, 2017
- New York State Residency Alert, September 15, 2017
- New York State Residency Alert, September 8, 2017
- State Tax Notes, June 26, 2017
- State Tax Notes, June 19, 2017
- Hodgson Russ Newsletter, April 12, 2017
- Taxstringer, February 1, 2017
- The Tax Stringer, February 1, 2017
- State & Local Tax Alert, May 2, 2016
- State Tax Notes, January 19, 2015
- State Tax Notes, March 3, 2014
- JD Supra, January 15, 2014
- State Tax Notes, September 30, 2013
- Tax Stringer, August 14, 2013
- State & Local Tax Alert, June 28, 2013
- State & Local Tax Alert, April 9, 2013
- State & Local Tax Alert, March 28, 2013
- State Tax Notes, April 10, 2012
- State & Local Tax Alert, June 23, 2011
- State & Local Tax Alert, August 5, 2010
- State Tax Notes, December 7, 2009
- North American Windpower, July 2009
- Welfare Rights in State ConstitutionsRutgers Law Journal, Summer 2008
Blog Posts
- Important Updates for New York’s Pass-Through Entity Tax Noonan’s Notes Blog, October 7, 2021
- New York Issues Guidance on Pass-Through Entity Tax Noonan’s Notes Blog, August 26, 2021
- Corporate Partners: Beware of New York’s Changes to its Draft Regulations! Noonan’s Notes Blog, November 21, 2019
- New York City Finally Releases Guidance on Impact of TCJA Business Interest Deduction Limitations on City Business Income Tax Returns Noonan’s Notes Blog, October 15, 2019
- Decoupling for Trusts and Estates and Other Disallowances Included in Last Minute Revisions to Budget Bill Noonan’s Notes Blog, April 2, 2019
- Mismatch for Decoupling in New York: Trusts and Estates Not Covered! Noonan’s Notes Blog, March 18, 2019
- Regarding Hurricanes Harvey and Irma and their Impact on New York Residency Noonan’s Notes Blog, September 8, 2017
- Give your feedback on draft of new Corporation Franchise Tax Regulations Noonan’s Notes Blog, May 12, 2017
- Corporate Tax Reform FAQs Noonan’s Notes Blog, April 17, 2017
- Attention Hedge Fund Investment Advisors: Connecticut Court Permits Credit for Taxes Paid on Carried Interest Noonan’s Notes Blog, April 7, 2017
- Report from the First Annual New York State Tax Summit Noonan’s Notes Blog, October 3, 2016
- Did the Tribunal Expand the Jurisdiction of the Division of Tax Appeals? Noonan’s Notes Blog, March 31, 2016
- What About New York State’s Federal Tax Audits? Noonan’s Notes Blog, December 30, 2015
- What’s So Interesting About Interest Rates? Noonan’s Notes Blog, August 20, 2015
- New York’s Highest Court Considers Constitutionality of Retroactive Taxing Statute Noonan’s Notes Blog, June 10, 2015
Presentations & Events
- Palm Beach, Boca Raton, Sarasota, Naples, Florida, January 25, 2024 - February 16, 2024
- Oak Hill Country Club, 145 Kilbourn Rd, Rochester, NY 14618, November 17, 2023
- October 25 - November 29, 2023
- CTCPA Education Center, 716 Brook St. Suite 100, Rocky Hill, CT 06067, November 8, 2023
- September 8, 2023
- August 24, 2023
- August 8, 2023
- 605 Third Avenue, New York, New York, June 21 - August 2, 2023
- The Ritz Carlton, Philadelphia, Pennsylvania, July 14 - July 16, 2023
- February 22, 2023
- New York Hilton Midtown, January 19, 2023
- Westchester Manor, Hastings-on-Hudson, NY, December 13, 2022
- December 13, 2022
- December 8, 2022
- December 5, 2022
- Oak Hill Country Club, November 18, 2022
- November 16, 2022
- August 31, 2022
- NYC and Park Ridge, NJ, June 15 - July 20, 2022
- Saratoga Springs, New York, June 28, 2022
- June 23, 2022
- May 18, 2022
- Washington D.C, May 12, 2022
- May 11, 2022
- May 6, 2022
- May 3, 2022
- Manalapan/Palm Beach, Boca Raton, Sarasota and Naples, Florida, February and March 2022
- February 21, 2022
- Biagio's Ristorante, Paramus NJ, January 6, 2022
- Westchester Manor, Hastings-On-Hudson, NY, December 16, 2021
- December 7, 2021
- December 6, 2021
- November 4, 2021
- September 21, 2021
- July 27, 2021
- July 22, 2021
- June 2021
- March 24, 2021
- February 26, 2021
- January 20, 2021
- December 10, 2020
- December 2, 2020
- November 20, 2020
- November 18, 2020
- October 21 & 28 and November 4 & 18
- November 17, 2020
- Wednesdays, May 6 - June 17
- June 11, 2020
- April 13, 2020
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Miami, Sarasota, Florida, January and February 2020
- Iselin, NJ, November 19, 2019
- Foundation for Accounting Education Learning Center, New York, NY, November 15, 2019
- Buffalo, NY, November 7, 2019
- Understanding New York State Tax Issues of 2019The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
- June 25, 2019
- May 2, 2019
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Sarasota, Florida, January and February 2019
- New York, New York, February 13, 2019
- January 15, 2019
- November 20, 2018
- Rochester, New York, November 16, 2018
- Buffalo, New York, November 8, 2018
- New York, New York, November 5, 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
- Palm Beach, Boca Raton and Naples, Florida, January, February & March 2018
- Hodgson Russ, 140 Pearl St, Buffalo, NY 14202, January 16, 2018
- November 29, 2017
- November 1, 2017
- The Harvard Club, New York, June 21, 2017
- The Harvard Club, New York, June 14, 2017
- January & February 2017
- Hodgson Russ LLP, 1540 Broadway, 24th Floor, New York, NY 10036, October 27, 2016
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Summer 2015
- June & July 2014
- Buffalo, NY, November 8, 2013
- June & July 2013
- June & July 2012
- June & July 2011
- June & July 2010
Professional Associations
- New York State Bar Association
Community & Pro Bono
- Secretary, Just Buffalo Literary Center board of directors