Mario T. Caito

Mario is a member of the firm’s State & Local Tax Practice. He counsels individual and business clients on all aspects of state and local tax, including planning, compliance, audit, and litigation. Mario has ample experience in the state tax residency area and assists clients in planning their move and through the audit and appeal processes. He often counsels clients at the planning stage on structuring ongoing business relationships and transactions to minimize taxes owed to states in which clients are nonresidents. Mario also consistently works with businesses to assure they are compliant with applicable state sales and use taxes, and if they are audited, he defends their compliance as well.

Mario was a Summer Associate with the firm before graduating from law school. While earning his J.D., he was a member of the William & Mary Law School Federal Income Tax Clinic and assisted in the representation of low-income Virginia taxpayers before the IRS and in U.S. Tax Court cases.

Services

Education

Canisius College, B.A., summa cum laude

William & Mary Law School, J.D.

Admissions

New York

News & Insights

WebinarNovember 19, 2024 - January 9, 2025
2024 Hodgson Russ Fall Tax Series
Webinar12.11.2024
A Day with Hodgson Russ: Selected NY State and City Tax Topics Workshop Webcast
Seminar11.22.2024Country Club of Rochester, 2935 East Avenue, Rochester, NY 14614
59th Annual Rochester Tax Institute
Blog Post11.21.2024
A Unique Connecticut Estate Tax Domicile Case Addressing a Common Domicile Problem
There is a lot of residency guidance out there harping on the importance of taking various administrative steps to change your domicile, like changing your driver’s license, voter registration, vehicle registration, etc. And while those steps are certainly indicative of a move, they are typically less relevant to the final determination, and often can cause taxpayers to lose focus on what we think can be the most important factor in changing your domicile: where you spend your time. Indeed, a poor “time factor” can hamstring an otherwise legitimate change in domicile.
Article10.7.2024Tax Notes State
Taxing the Untouchable: Nonresident Intangible Income
Blog Post7.30.2024
Taxing Intangibles: Ohio Jumps on the Bandwagon
Earlier this year we reported on a Massachusetts case where a court, (wrongly, we think), determined that a nonresident taxpayer could be taxed on the sale of stock in a business that he founded and ran in the state. Turns out this issue might be contagious……a few months ago, Ohio successfully made a similar argument. In a Final Determination issued on March 28, 2024, the Ohio Tax Commissioner denied Claimants Dr. Garry Rayant and Dr. Kathy Fields’s $719,492 refund application filed with their amended 2018 Ohio tax return. The Claimants sold 25% of their interest in Rodan & Fields, a skincare products company, and originally apportioned their resulting capital gain income to Ohio in calculating their Ohio nonresident credit. On their amended return, however, they allocated this capital gain income to California, increased their nonresident credit, and claimed a refund.
SeminarTuesday, June 25 and Thursday, July 18605 3rd Ave., New York, New York
2024 Summer Tax Series
Blog Post6.18.2024
High-Profile FCA Residency Case Settles for $40 Million
Over the past decade, New York and other states have employed some version of a “False Claims Act” (FCA) to enforce violations of the tax law, and occasionally these cases wade into residency and personal income tax waters. One of the tax jurisdictions is the District of Columbia, and recently they scored a big win in a FCA case.
Blog Post1.3.2024
Massachusetts v. Welch: Taxing a Nonresident on Intangible Stock Sales
As states continue to seek increased revenues, especially those high-tax states dealing with a dwindling tax base, we’re starting to see some states take unusual and fairly aggressive positions in tax cases. One recent example we covered involved New York and the enforcement of its “convenience rule” in the Zelinsky case. In November 2023, the Massachusetts Appellate Tax Board issued another doozy, holding in Welch v. Commissioner of Revenue that a nonresident could be taxed on the gain from the sale of stock. (Docket No. C339531 (November 29, 2023)).
Blog Post7.17.2023
Fact-Free Residency Case at Tax Appeals Tribunal?
A few weeks ago, the Tax Appeals Tribunal issued a decision in a residency case, Matter of Glynn, holding that the Administrative Law Judge’s grant of summary determination was properly granted to the Division of Taxation. This is somewhat unusual for a residency case, as more extensive fact finding is usually necessary to resolve these disputes. And our fellow blogger at Taxes in New York (“TiNY”) had a lot to say about this opinion. A few other thoughts from this corner………
Alert7.6.2023Hodgson Russ LLP State & Local Tax Alert
New Jersey Enacts Major Changes to Corporate and Gross Income Tax
Article6.5.2023Tax Notes State
New Budget Brings New Tax Provisions in New York
Article6.2023Journal of Taxation
U.S. Supreme Court Update, June 2023
Blog Post5.8.2023
An Inside Look at Zelinsky Part II
Edward Zelinsky, a Connecticut resident and professor at the Benjamin N. Cardozo School of Law in New York City, recently added another chapter to his New York tax chronicles, once again challenging New York’s convenience of the employer rule. Professor Zelinsky lost his previous battle with New York, Zelinsky v. Tax Appeals Tribunal, 1 N.Y.3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), but this one has a bit of a different twist, as outlined in his 2019 and 2020 petitions for a hearing with the Division.
Alert5.5.2023Hodgson Russ State and Local Tax Alert
New York State Budget Notes – May 5, 2023
Article3.2023Journal of Taxation
U.S. Supreme Court Update, March 2023
Alert2.13.2023Hodgson Russ State & Local Tax Alert
Tax Provisions of Interest in the Proposed 2023-24 Budget Bill
Alert1.3.2023Hodgson Russ SALT Alert
New Jersey Tax Laws: Out with the Old and In with the New Tax Laws in 2023
Article12.2022Journal of Taxation
U.S. Supreme Court Update, December 2022

Multimedia & Podcasts

4.7.2023
Tax Provisions of Interest in the Proposed 2023-2024 New York State Budget Bill
Joe sits down with SALT attorneys Chris Doyle and Mario Caito to discuss some highlights from the New York State Legislature’s proposed Revenue portions of the State’s 2023-24 Budget (Assembly Bill 3009/Senate Bill 4009)(the “Budget”). The group also highlights some of the proposed tax rate increases and wealth tax proposals that have been floated by state legislators.

Mario T. Caito

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