Emma Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and individuals in a range of multistate, state, and local tax issues. She advises clients on all aspects of state and local tax from planning and compliance, to audit and litigation.
Prior to joining Hodgson Russ, Emma served as a volunteer law clerk for United States District Judge William Skretny of the Western District of New York. She was also employed as a law clerk at a local firm for nearly two years. Prior to attending law school, Emma worked for TJX Canada as an allocation analyst.
Services
Education
University of Toronto, B. Comm.
University at Buffalo School of Law, J.D., magna cum laude
Admissions
- New York
- New Jersey
Recognitions
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Listed, Upstate New York Super Lawyers Rising Stars (Tax) 2021 - 2025
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Former Business Editor, Buffalo Law Review
- Order of the Coif
News & Insights
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Here at Noonan’s Notes world headquarters, we don’t write about every case that comes out of the Division of Tax Appeals, but every once in a while, a case comes out that is notable in some way where we think it’s worth a discussion. Often, these are cases where we disagree with the judge’s reasoning, but over the last couple of weeks, we saw two taxpayer victories that we wanted to highlight because the facts of each of them were a bit unusual. In both Determinations, the tax forms filed with the Tax Department that listed the Petitioner’s names as responsible persons were determined to be insufficient to hold the Petitioners as responsible persons when considered with the other facts in each of the cases, which seems like reason enough to take a closer look at these two cases.
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Yes, you read that right! The first employee win we have seen on the COVID-related telecommuting cases recently came out of Ohio. During the pandemic, many states came out with guidance on how to treat the income employees earned while working remotely, some of which was contrary to their existing rules. Ohio was one of those states that acted quickly, with HB 197 taking effect March 27, 2020. Backdating to March 9, 2020, and lasting until 30 days after the state of emergency ended, Section 29 of HB 197 stated, for municipal income tax purposes, employees were deemed to be performing services at the employee’s principal place of work, rather than where the employee was physically working. This notably applied to both resident and nonresident employees. The alleged intention of the bill was to lessen the burden on employers by not requiring them to change the municipal withholding of their employees. This rule looks a lot like the “convenience of the employer" rule that a few states, including New York, applied before Covid, and that many states migrated to during the pandemic.
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After several years of failed bills, Florida has finally joined the other 43 states that have passed economic nexus threshold for sales and use tax purposes in the wake of the U.S. Supreme Court’s decision in South Dakota v. Wayfair Inc. On April 19, 2021, Governor Ron DeSantis signed S.B.50 that enacted legislation imposing a sales tax collection requirement on both remote sellers and marketplace providers.
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For the last year, we've been tracking the guidance that states have issued related to how state personal income taxes will be handled during the COVID-19 pandemic, with a specific focus on telecommuting employees. At this point, most states have issued some guidance on this. Connecticut, on the other hand, has stayed silent, until now.
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UPDATED OCTOBER 25, 2021
Due to the COVID-19 pandemic, millions of people have been telecommuting for over a year, either from their home state or elsewhere. Even as some states open their economies back up, it does not change the fact that companies have been allowing employees to telecommute for a significant amount of time. And many companies are allowing employees to telecommute on a more indefinite basis. Allowing employees to telecommute from states in which they do not normally work can create a host of issues for employers, but the two big tax issues relate to nexus and income tax.
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On March 31st an agreement was announced on the FY 2020 Budget. We wrote about the tax related highlights of the budget proposal when it was released back in January. We also recently commented here about the mismatch between the treatment of itemized deductions for individuals versus trusts. Recent guidance from the Tax Department clarified that individuals could itemize deductions at the state level even if they took the standard deduction on their federal return and could take deductions for items disallowed at the federal level. Initially, this seemed to only apply to only individuals, and not trusts and estates.
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A few months ago, we wrote about the recent guidance that the Tax Department issued about itemized deduction decoupling (TSB-M-18(6)). The guidance addresses New York State’s decoupling from the federal treatment of deductions for individuals, but it was not initially clear whether these changes also apply to trusts and estates.
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Multimedia & Podcasts
- Obus and the Future of Statutory Residency
A major win for taxpayers, the decision in Matter of Obus v. New York State Tax Appeals Tribunal is final! Joe is joined by guests Tim Noonan, Andrew Wright, and Emma Savino to discuss this landmark tax case, which will dramatically shift the rules for New York’s statutory residency test. We break down the cases that led up to this point, what actually happened in Obus, why the impact of the case is significant, and what the future may hold for legal interpretation of what constitutes a permanent place of abode in New York. A once purely mechanical test, the statutory residency test now looks to have a major subjective component as part of the analysis, as a result of the Obus decision. Joe and his guests also give their thoughts on whether the State will take action in response to this major change.
