
Mark S. Klein
Areas of Practice
Admissions
- New York
- Florida
- U.S. Supreme Court
Education
B.S., summa cum laude, State University College at Buffalo
J.D., magna cum laude, University at Buffalo School of Law
Mark, Chairman of the Firm, concentrates in New York State and New York City tax matters. He has more than 35 years of experience with federal, multistate, state and local taxation -- and may be best known for his public speaking on tax topics.
Mark splits his time between the Firm's New York City and Buffalo offices. He has represented numerous Fortune 500 companies in connection with corporate, withholding and sales tax audits as well as dozens of individuals who appear on the Forbes 500 list of wealthiest individuals in the United States in connection with New York income tax inquiries.
Mark taught courses on state taxation and tax practice and procedure for the University at Buffalo School of Management Tax Certificate Program and is a member of The CPA Journal editorial review board. He has written numerous books, articles and treatises on the subject of multistate taxation. He is the general editor of LexisNexis Tax Practice Insights: New York; the editor of New York Tax Highlights; the contributing editor of CCH's Annual Guidebook to New York Taxes; and the co-author of the ABA Sales & Use Tax Desk Book, CCH's New York Residency and Allocation Audit Handbook; New York Sales and Use Tax Answer Book, the New York State Bar Association's Contesting New York Tax Assessments; RIA's New York Tax Handbook and New York City Tax Handbook. He is also a contributor to numerous professional and industry-focused publications.
Honors
- Listed, Best Lawyers in America (Tax Law, Litigation and Controversy -Tax) 2018, 2019
- Listed, Upstate New York Super Lawyers, 2007 - 2018
- Who's Who in American Law
-
Martindale-Hubbell, 1998-2018 – highest possible peer review rating in legal ability & ethical standards for twenty years
Experience
- $20 Million Sales Tax Refund Claims on Behalf of Hotel Clients
- Cloud-Computing Sales Tax Litigation on Behalf Information Services Provider
- Counsel in Multistate Residency Litigation
- Hotel Chain Capital Improvement Sales Tax Project
- Litigation Proves Bridge Painting Project Satisfies New York's Capital Improvement Rules
- Victory in Multi-Million Dollar NY Tax Audit of Exempt Resident Trust
News
- Law360, January 17, 2019
- Press Release, September 24, 2018
- Press Release, August 20, 2018
- Press Release, August 15, 2018
- The Wall Street Journal, June 11, 2018
- New York’s Corporate Nexus & Apportionment Rules—Review & Update (Part 2 of 2)NYSSCPA'S Taxstringer, April 1, 2018
- Bloomberg Tax, March 28, 2018
- Tax attorney Mark Klein: 'I find myself in many cases being a life coach'Buffalo News, March 23, 2018
- NYSSCPA'S Taxstringer, March 7, 2018
- The Buffalo News, February 26, 2018
- The Buffalo News, February 23, 2018
- Buffalo Business First, February 19, 2018
- The New York Law Journal, February 8, 2018
- Press Release, February 7, 2018
- January 5, 2018
- Press Release, August 15, 2017
- Press Release, August 31, 2016
- News Release, August 18, 2016
- Buffalo Law Journal, November 9, 2015
- Press Release, August 19, 2015
- Press Release, August 17, 2015
- Press Release, February 20, 2015
- Press Release, August 14, 2014
- Wall Street Journal, October 26, 2013
- August 2013
- August 28, 2013
- A Taxing Problem for ExecutivesFinancial Times, December 14, 2012
- August 30, 2012
- August 29, 2012
- November 8, 2011
- LexisNexis® Podcast, September 28, 2011
- May 18, 2011
- March 8, 2011
- A Penny Here but Not There Is NonsenseBuffalo News, October 4, 2010
- Restaurant Owners Angry Over State Audit MethodsBuffalo News, June 10, 2010
- April 7, 2010
- Syracuse Post-Standard, January 17, 2010
- Businesses in Crosshairs in State Tax CrackdownsCrain’s New York Business, September 23, 2007
- Cutting the Risk of a State Audit When You MoveWall Street Journal, August 29, 2007
- January 16, 2007
- Leave Your Taxes BehindForbes, October 17, 2005
- Klein Named Contributing Editor of ‘2005 Guidebook to New York Taxes'The Daily Record, January 14, 2005
Presentations
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Sarasota, Florida, January and February 2019
- January 24, 2019
- December 19, 2018
- Mayfair Farms, 481 Eagle Rock Ave., West Orange, NJ 07052, December 13, 2018
- New Yorker Hotel, 34th Street & 8th Avenue, New York, NY 10001, December 12, 2018
- Saddle Brook Marriott, 138 New Pehle Ave., Saddle Brook, NJ 07663, December 5, 2018
- Uniondale, New York, November 29, 2018
- Woodbury, New York, November 14-15
- Buffalo, New York, November 9, 2018
- New York, New York, November 7, 2018
- November 30, 2018
- October 9, 2018
- New York, New York, October 9, 2018
- September 25, 2018
- Accountants Continuing Education– Mid-Year Tax Conference – NYS Tax UpdateNew York, New York, August 22, 2018
- Understanding New York State Tax Issues of 2018The Harvard Club 35 W. 44th Street, New York, NY, June 13 to August 1, 2018
- MGM Grand, Las Vegas, NV, June 9-14, 2018
- Palm Beach, Boca Raton and Naples, Florida, January, February & March 2018
- NYSSCPAs- Sid Kess WorkshopJanuary 31, 2018
- CPA Club or Bergen County, Abandoned PropertySaddle Brook, New Jersey, January 18, 2018
- CPA Club of Bergen County- NY Tax UpdateJanuary 18, 2018
- CPA Club of NJ- NY Tax UpdateJanuary 17, 2018
- CPA Club of New Jersey, NY Tax UpdateWest Orange, New Jersey, January 17, 2018
- Accountants' Continuing Education PresentationNew York, New York, January 4, 2018
- Accountants Continuing Education (ACE) NY Tax UpdateDecember 14, 2017
- November 29, 2017
- November 17, 2017
- November 15, 2017
- Understanding New York State Tax Issues of 2017The Harvard Club 35 W. 44th Street New York, NY, June 7 to August 2, 2017
- ACE: NY Tax UpdateNew Yorker Hotel, New York, November 10, 2016
- The Harvard Club, 35 West 44th Street, New York, NY 10036, November 2, 2016
- Hodgson Russ LLP, 1540 Broadway, 24th Floor, New York, NY 10036, October 27, 2016
- New York, NY, October 26, 2016
- New York, NY, August 24, 2016
- New York, NY, August 17, 2016
- AICPA Tax Strategies Conference: Residency and Domicile PlanningLas Vegas, NV, May 25, 2016
- AICPA Tax Strategies Conference: Nexus and ApportionmentLas Vegas, NV, May 24, 2016
- Foundation of Accounting Education Webcast: CorporateWall Street, NYC, February 9, 2016
- NYSSCPA Tri-State Conference: New York Tax UpdateJanuary 21, 2016
- Boca Raton, Naples, & Palm Beach Florida, January & February 2016
- CPA Club New York Tax UpdateNew Jersey, January 7, 2016
- ACE: New York Tax UpdateLong Island, NY, December 16, 2015
- Foundation of Accounting Education- Suffolk Chapter: New York Tax UpdateMelville, NY, December 12, 2015
- NCCPAP Annual Tax Plenary Conference: New York Tax UpdateBaruch College, NY, December 8, 2015
- NCCPAP Tri-State: New York Tax UpdateTarrytown, NY, December 8, 2015
- NJSCPA Multistate: New York Tax UpdateNew Jersey, December 3, 2015
- New Jersey Education Association Conference: New York Tax UpdateNew Jersey, December 2, 2015
- NYSSCPA West Chapter: New York Tax UpdateRye Brook, NY, December 1, 2015
- Long Island Tax Professionals Symposium: New York Tax UpdateWoodbury, NY, November 18, 2015
- NYSSCPA NYS Taxation Conference: New York Tax UpdateNew York Bar Association, NYC, November 10, 2015
- AICPA National Tax Conference: Audit AnalyticsWashington, DC, November 2, 2015
- UB Tax Institute: New York Tax UpdateBuffalo, NY, October 30, 2015
- ACE: New York Tax UpdateNew York, NY, October 28, 2015
- NYSSCPA Construction Conference: Sales Tax and ResidencyWall Street, NYC, October 21, 2015
- Estate Analysts of WNY: New York Tax UpdateBuffalo, NY, October 5, 2015
- 46th Annual Sid Kess Conference: New York Tax UpdateNew York, NY, September 10, 2015
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Foundation of Accounting Education Webcast: ResidencyWall Street, NYC, July 23, 2015
- Summer 2015
- AICPA: Multistate RebroadcastNew York, NY, June 26, 2015
- Tax Roadshow: New York State UpdateLong Island, NY, June 17, 2015
- AICPA: Residency RebroadcastNew York, NY, June 16, 2015
- ISA Boston: New York State UpdateBoston, MA, June 12, 2015
- Contesting Tax AssessmentHarvard Club, NYC, June 10, 2015
- Foundation of Accounting Education Webcast: MultistateWall Street, NYC, June 8, 2015
- Leib Preis: New York Tax UpdateNew Jersey, June 2, 2015
- Boca Raton, FL, February 26, 2015
- Florida, February 2015
- Foundation of Accounting Education Webcast: ResidencyWall Street, NYC, February 4, 2015
- CPA Club: New York Tax UpdateNew Jersey, January 14, 2015
- NCCPAP 2014 Tri-State Seminar: New York Tax UpdateTarrytown, NY, December 16, 2014
- ACE: New York Tax UpdateNew York, NY, December 15, 2014
- Foundation of Accounting Education- Suffolk Chapter: New York Tax UpdateLong Island, NY, December 13, 2014
- ACE: New York Tax UpdateLong Island, NY, December 4, 2014
- NJSCPA: New York Tax UpdateEast Hanover, NJ, November 21, 2014
- NCCPAP: New York Tax UpdateWoodbury, NY, November 19, 2014
- Foundation for Accounting Education Annual Westchester Tax Conference: New York Tax UpdateArmonk, NY, November 10, 2014
- UB Tax Institute: New York Tax UpdateBuffalo, NY, November 7, 2014
- Foundation for Accounting Education Hospitality Conference: New York State UpdateNew York, NY, November 4, 2013
- AICPA: Residency and Sales TaxWashington, DC, November 3, 2014
- Foundation of Accounting Education Construction Conference: Sales TaxNew York, NY, October 22, 2014
- Foundation for Accounting Education Webcast: How To Handle An AuditWall Street, NYC, October 21, 2014
- Foundation for Accounting Education Webinar: How to Handle an AuditNew York, NY, October 21, 2014
- Bonadio Group: New York Tax UpdatePittsford, NY, October 17, 2014
- Legislative Changes and Residency UpdateUJA Federation, NYC, September 18, 2014
- Foundation for Accounting Education: New York Tax UpdateNew York, NY, July 16, 2014
- Foundation for Accounting Education: New York Tax UpdateNew York, NY, July 9, 2014
- Foundation of Accounting Education Webcast: Sales TaxNew York, NY, June 18, 2014
- June & July 2014
- Smart Pros: ResidencyNew York, NY, June 5, 2014
- Leib Preis Study Group: New York Tax UpdateNew Jersey, June 4, 2014
- Philanthropic Planning Group: Changing Your DomicileNYU Kimmel Center, NYC, May 21, 2014
- New York State Bar Association: Sales Tax DevelopmentsNYC- Cornell Club, April 29, 2014
- Foundation of Accounting Education WebcastWall Street, NYC, January 29, 2014
- Palm Beach & Naples, FL, January & February 2014
- New York, NY, January 23, 2014
- CPA Club of Bergen County: NY UpdateNew Jersey, January 22, 2014
- National Conference of CPA Practitioners: New York UpdateTarrytown, NY, December 17, 2013
- Foundation for Accounting Education Westchester Chapter Conference: New York UpdateArmonk, NY, December 13, 2013
- ACE: New York UpdateUniondale, NY, December 12, 2013
- Foundation for Accounting Education NYS Annual Tax Conference: Sale of a BusinessNew York, NY, December 10, 2013
- New York State Society of CPAs Nassau Chapter ConferenceUniondale, NY, December 7, 2013
- American Institute of CPAs webcast: New York UpdateNew York, NY, December 6, 2013
- Long Island Symposium: New York UpdateWppdbury, NY, Novemeber 20 & 21, 2013
- ACE: New York UpdateNew York, NY, November 12, 2013
- Buffalo Tax Institute: New York UpdateBuffalo, NY, November 7, 2013
- American Institute of CPAs National Tax Conference: Tax traps of Doing Business on the WebWashington, DC, November 5, 2013
- American Institute of CPAs National Tax Conference: Nuts and Bolts of Changing your ResidenceWashington, DC, November 5, 2013
- Foundation for Accounting Education Tax Plenary Conference: NYS Income TaxNew York, NY, October 30, 2013
- Foundation for Accounting Education Entertainment & Sports Committee: Personal Income TaxNew York, NY, October 29, 2013
- Bonadio Group: New York UpdateRochester, NY, October 25, 2013
- United Jewish Appeal Federation: New York UpdateNew York, NY, October 9, 2013
- Foundation for Accounting Education Construction Conference: New York UpdateNew York, NY, August 8, 2013
- Foundation for Accoutning Education CFO Conference: New York UpdateNew York, NY, July 17, 2013
- June & July 2013
- Leib Preis Tax Study Group: New York UpdateNew Jersey, June 11, 2013
- Estate Planning Council of Westchester County: Tax Update With Emphasis on DomicileWhite Plains, NY, June 5, 2013
- American Assocation of Attorney- Certified Public Accountants: Hot Topics in New York Tax EnforcementNew York, NY, June 4, 2013
- The Ayco Company: Multistate UpdateBoston, MA, June 3, 2013
- American Institute of CPAs: Multistate Tax (Individual & Business)Las Vegas, NV, May 21, 2013
- American Institute of CPAs: Best Tax Ideas PanelLas Vegas, NV, May 20, 2013
- New York State Bar Association 17th Annual NYS & NYC Tax Institute: New York State UpdateNew York, NY, May 7, 2013
- The CPA Club: New York State/ New York City UpdateWest Orange, NJ, February 6, 2013
- Toronto, ON, January 31, 2013
- ISA Meeting: New York UpdatePhoenix, AZ, January 24 & 25, 2013
- Palm Beach & Naples, FL, January & February 2013
- New York, NY, January 16, 2013
- PrimeGlobal: Nonresident Income TaxSan Diego, CA, January 7, 2013
- June & July 2012
- Morristown, NJ, June 5, 2012
- Palm Beach & Naples, FL, January & February 2012
- Buffalo, NY, July 19, 2011
- June & July 2011
- Palm Beach & Naples, FL, January & February 2011
- Buffalo, NY, July 22, 2010
- June & July 2010
- Uniondale, NY, January 27, 2010
- New York, NY, October 27, 2009
- July 16, 2009
- June & July 2009
- New York, NY, January 28, 2008
Publications
- Taxstringer, February 1, 2019
- State and Local Tax Alert, January 16, 2019
- Taxstringer, January 8, 2019
- Practical Sales Tax Considerations for Art Dealers in the Wake of WayfairArt Dealers Assocation of America, November 28, 2018
- Agriculture Alert, November 6, 2018
- NYSSCPA'S Taxstringer, October 2, 2018
- State and Local Tax Alert, April 10, 2018
- January 1, 2018
- Tax Alert, December 18, 2017
- Hodgson Russ Newsletter, May 18, 2017
- Hodgson Russ Newsletter, April 12, 2017
- Taxstringer, February 1, 2017
- The Tax Stringer, February 1, 2017
- The CPA Journal, January 2017
- State & Local Tax Alert, May 2, 2016
- State & Local Tax Alert, June 12, 2015
- State & Local Tax Alert, April 30, 2015
- CCH (2014 edition)
- Three Common Problems in Handling a New York Residency AuditTax Stringer, October 2014
- New York Is Watching: The Data-Driven RevolutionTax Stringer, February 2014
- JD Supra, January 15, 2014
- State & Local Tax Alert, June 28, 2013
- State & Local Tax Alert, March 28, 2013
- State & Local Tax Alert, March 19, 2013
- State & Local Tax Alert, March 8, 2013
- State & Local Tax Alert, January 4, 2013
- New York State Sales Tax Issues and Recent Developments Affecting the Construction ContractorConstruction Accounting and Taxation, January 2013
- State & Local Tax Alert, October 18, 2012
- State & Local Tax Alert, September 13, 2012
- Tax Stringer, October 2011
- State & Local Tax Alert, June 23, 2011
- State Tax Notes, October 22, 2010
- State & Local Tax Alert, August 5, 2010
- The CPA Journal, October 2009
- State Tax Notes, August 26, 2009
- Management & Tax Concepts, Spring 2009
- State Tax Notes, December 2008
- Nonprofit Law Alert, October 21, 2008
- Falberg Adds Clarity to New York’s Part-Year Resident Allocation RulesTax Counsels’ Corner, January 26, 2004
Professional Associations
- New York State Tax Appeals Tribunal Advisory Committee
- Executive Committee of ACE Accounting Society
- Editorial review board, New York State Society of CPAs' CPA Journal
- Former chair, Bar Association of Erie County Cooperation with the Accounting Profession Committee
- American Bar Association Tax Committee
- New York State Bar Association Tax Committee
- Former chair, Bar Association of Erie County Tax Committee