
Marla Waiss
Practices & Industries
Admissions
- New York
- U.S. Tax Court
Education
University at Buffalo, B.A., Magna Cum Laude
University at Buffalo School of Law, J.D., Cum Laude
Marla focuses her practice on federal and international tax matters, including tax controversy matters with the IRS and federal tax matters related to tax-exempt organizations and bond financings. She has extensive experience advising international clients on business expansion into the United States, structuring considerations in purchasing U.S. real estate, cross-border mergers and acquisitions, tax implications of relinquishing U.S. citizenship or residency status, trust and estate planning for individuals resident abroad, and the application of the U.S. anti-deferral regimes. Marla also has extensive experience working on tax controversy matters, including advising clients on voluntary disclosure options, large IRS audits, and U.S. Tax Court matters. Marla also regularly advises clients on federal tax issues related to bond financings, including post-issuance compliance matters, private business use, IRS remedial actions for maintaining the tax-exempt status of bonds and the IRS Voluntary Closing Agreement Program. She also works with a variety of tax-exempt organizations and private foundations on obtaining and maintaining tax-exempt status and the unrelated business income tax rules. Marla’s practice also involves advising high-net-worth clients on charitable giving, including the formation of private foundations and drafting pledge agreements.
Marla exclusively practices U.S. law and is admitted to practice in New York.
Honors
- Listed, 2013 Upstate New York Super Lawyers Rising Stars
- Best Brief Award, Mugel National Tax Moot Court Competition
- Former assistant executive editor, Buffalo Law Review (2001-2002)
- Phi Beta Kappa
- Buffalo Business First/Buffalo Law Journal's Legal Elite of Western New York, 2015
Experience
- $50 Million Charitable Pledge to University
- Buffalo Sabres’ HARBORCENTER Project
- Federal and State Tax Considerations for Nonresidents Owning U.S. Real Property
- Federal Tax Issues Pertaining to Sale of Building With Outstanding Tax-Exempt Bonds
- IRS Voluntary Disclosure Assistance for Canadian Client
In the News
- Buffalo Business First, May 31, 2021
- Buffalo Business First, May 22, 2020
- Buffalo Law Journal, December 21, 2015
- January 1, 2011
- January 24, 2006
Press Releases
Publications
- Hodgson Russ Education Alert, April 18, 2023
- Hodgson Russ Municipal Alert, November 28, 2022
- Hodgson Russ Education Alert, October 18, 2022
- Hodgson Russ Education Alert , June 24, 2022
- Hodgson Russ Municipal Alert, May 16, 2022
- Hodgson Russ Renewable Energy & Municipal Alert, May 3, 2022
- Hodgson Russ Municipal and Education Alert, April 19, 2022
- Hodgson Russ Tax-Exempt Organizations Alert, December 15, 2021
- Hodgson Russ Tax-Exempt Organizations Alert, November 10, 2021
- Hodgson Russ Municipal Alert, October 29, 2021
- Hodgson Russ Education Alert, September 2, 2021
- Hodgson Russ Education Alert, August 6, 2021
- Hodgson Russ Education and Media & First Amendment Alert, June 23, 2021
- Hodgson Russ Tax-Exempt Organizations Alert, May 14, 2021
- Hodgson Russ Tax-Exempt Organizations Alert, May 13, 2021
- Hodgson Russ Federal-International Tax Alert, March 18, 2021
- Hodgson Russ Education Alert, March 8, 2021
- Hodgson Russ Education Alert, February 22, 2021
- Hodgson Russ Education Alert, February 17, 2021
- New York Law Journal, January 22, 2021
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- Hodgson Russ Federal-International Tax Alert, December 28, 2020
- Hodgson Russ Education Alert , December 1, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Federal-International Tax Alert, November 19, 2020
- Hodgson Russ Trusts & Estates Alert, November 11, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, November 2, 2020
- Hodgson Russ Bond Counsel Alert, August 31, 2020
- Hodgson Russ Municipal and Education Alert, August 7, 2020
- Hodgson Russ Trusts & Estates Alert, July 21, 2020
- Municipalities Hit with Deluge of FOIL Requests After Repeal of Section 50-a of the Civil Rights LawHodgson Russ Municipal Alert, June 22, 2020
- Governor Cuomo’s Latest Executive Order Extends Deadlines to Submit Absentee Ballots for School VoteHodgson Russ Education Alert, June 8, 2020
- Hodgson Russ Education Alert, June 5, 2020
- Hodgson Russ Education Alert, May 13, 2020
- Hodgson Russ Federal-International Tax Alert, May 5, 2020
- Hodgson Russ Municipal Alert, May 5, 2020
- Hodgson Russ Education Alert, May 2, 2020
- Hodgson Russ Federal-International Tax Alert, May 1, 2020
- Hodgson Russ Bond Counsel Alert, April 27, 2020
- Hodgson Russ International Tax Alert, April 22, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, April 16, 2020
- Hodgson Russ Federal-International Tax Alert, April 14, 2020
- Hodgson Russ Municipal Alert, April 14, 2020
- Hodgson Russ Municipal Alert, April 10, 2020
- Hodgson Russ Federal-International Tax Alert, April 10, 2020
- Hodgson Russ Trusts & Estates Alert, April 8, 2020
- Hodgson Russ Education, Municipal & Public Finance Alert, April 8, 2020
- Hodgson Russ Tax-Exempt Organizations Alert , April 3, 2020
- Hodgson Russ Public Finance Alert, April 1, 2020
- Hodgson Russ Education Alert , March 31, 2020
- Hodgson Russ Municipal Alert, March 30, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, March 30, 2020
- Hodgson Russ Education Alert, March 30, 2020
- Hodgson Russ Federal-International Tax Alert , March 27, 2020
- Hodgson Russ Federal-International Tax Alert , March 26, 2020
- Hodgson Russ Trusts & Estates Alert , March 25, 2020
- Hodgson Russ Tax and Labor & Employment Alert, March 24, 2020
- Hodgson Russ Federal-International Tax Alert, March 19, 2020
- Hodgson Russ Municipal Alert, March 17, 2020
- Hodgson Russ Municipal Alert, March 16, 2020
- Hodgson Russ Tax-Exempt Organizations Alert, February 13, 2020
- Hodgson Russ Trusts & Estates Alert, January 14, 2020
- Hodgson Russ Municipal Alert, January 6, 2020
- Hodgson Russ Trusts & Estates Alert, January 2, 2020
- Hodgson Russ Trusts & Estates Alert, December 27, 2019
- Hodgson Russ Trusts & Estates Alert, November 18, 2019
- Hodgson Russ Municipal and Education Alert, October 21, 2019
- Hodgson Russ Federal and International Tax Alert, September 9, 2019
- Canadian Tax Highlights, July 18, 2019
- Hodgson Russ Tax-Exempt Organizations Alert, June 19, 2019
- Hodgson Russ Education Alert, June 14, 2019
- Hodgson Russ Municipal Law Alert, May 22, 2019
- Municipal Law Alert, February 27, 2019
- Bond Counsel Alert, February 22, 2019
- Canadian Tax Highlights, January 22, 2019
- Municipal Law Alert, July 26, 2018
- Estates and Trusts Alert, December 27, 2017
- Tax Alert, December 7, 2017
- Canadian Tax Highlights, September 2017
- Business Tax & International Tax Alert, March 15, 2017
- Tax-Exempt Organizations Alert, December 1, 2016
- Client Alert, August 30, 2016
- Estate Planning Alert, August 18, 2016
- Tax-Exempt Organizations Alert, July 28, 2016
- Canadian Tax Highlights, March 1, 2016
- Tax-Exempt Organizations Alert, December 15, 2015
- Canadian Tax Highlights, August 2015
- Canadian Companion to 1040 Preparation and Planning GuideCCH
- Hodgson Russ Publication, June 2014
- JD Supra, February 24, 2014
- Hodgson Russ Alert, February 7, 2014
- Federal/International Tax Alert, January 4, 2013
- Federal/International Tax Alert, January 12, 2012
- Federal/International Tax Alert, December 13, 2011
- U.S. Foreign-Asset and PFIC Reporting SuspendedCanadian Tax Highlights, July 2011
- Federal/International Tax Alert, October 8, 2010
- Federal/International Tax Alert, March 18, 2010
- Post-Deadline Voluntary DisclosureCanadian Tax Highlights, December 2009
- Buffalo Law Journal, May 7, 2009
- U.S. Branch Profits and HybridsCanadian Tax Highlights, March 2009
- Buffalo Law Journal, July 14, 2005
- Section 1441 Voluntary ComplianceCanadian Tax Highlights, April 2005
- Buffalo Law Journal, March 24, 2005
- Data Sharing: IRS and CISCanadian Tax Highlights, August 2004
- Retroactive QEF ElectionsCanadian Tax Highlights, April 2004
- U.S. Reduced Dividend RatesCanadian Tax Highlights, December 2003
- TINs for FIRPTA FilingsCanadian Tax Highlights, September 2003
- U.S. Tax Bill: DividendsCanadian Tax Highlights, June 2003
- U.S. Basis Shifting RegsCanadian Tax Highlights, November 2002
Presentations & Events
- Buffalo Marriott Niagara 1340 Millersport Hwy, Amherst, NY 14221, January 13, 2023
- August 8, 2022
- April 28, 2021
- January 15, 22, and 29
- Millennium Hotel, 2040 Walden Avenue, Buffalo NY 14225, January 17, 2020
- Understanding New York State Tax Issues of 2019The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
- Millennium Hotel Buffalo, January 18, 2019
- Hodgson Russ, The Guaranty Building, 140 Pearl Street, Buffalo, NY, November 13, 2018
- Buffalo, New York, September 28-29
- Hodgson Russ, The Guaranty Building, 140 Pearl Street, Buffalo, NY, July 11, 2018
- Hodgson Russ, 140 Pearl St, Buffalo, NY 14202, April 24, 2018
- Millennium Hotel Buffalo, 2040 Walden Ave, Buffalo, NY, January 12, 2018
- Preparing for IRS and SEC Scrutiny: Procedures and TrainingBuffalo, NY, May 11, 2017
- Cheektowaga, New York, January 13, 2017
- 2016 Lumsden McCormick Exempt Conference: Legal Considerations for Tax Exempt EntitiesBuffalo Niagara Marriott, 1340 Millersport Highway, Amherst, NY, November 17, 2016
- 63rd Tax Institute: Cross Border Tax UpdateCenter for Executive Development, School of Management, University at Buffalo, November 14, 2016
- Cheektowaga, NY, May 17, 2016
- Millennium Hotel Buffalo, 2040 Walden Ave, Buffalo, NY, January 15, 2016
- Preparing for IRS and SEC Scrutiny: Procedures and TrainingBuffalo, NY, December 2, 2015
- Oakville, ON, September 24, 2015
- Millennium Hotel Buffalo, 2040 Walden Ave, Buffalo, NY, January 16, 2015
- Preparing for IRS and SEC Scrutiny: Procedures and TrainingAmherst, NY, December 30, 2014
- Canada/U.S. Cross-Border Estate and Income Tax PlanningToronto, Ontario, September 17, 2014
- Hamilton, ON, June 5, 2013
- Buffalo, NY, May 16, 2013
- Toronto, ON, January 31, 2013
- Buffalo, NY, January 18, 2013
- New York, NY, January 16, 2013
- Toronto, ON, November 15, 2012
- 59th Annual Institute on Taxation - Cross Border Tax UpdatedNovember 1, 2012
- Toronto, ON, May 10, 2012
- Cross-Border Challenges: Planning for U.S. Citizens in Canada and Canadians in the U.S. – Registered Plans for U.S. CitizensDecember 2, 2010
- Toronto, ON, November 18, 2010
- Ontario Bar Association Seminar: Taxation Law: Report or Else – New Canadian & U.S. Reporting Requirements…With Teeth!Toronto, ON, October 28, 2010
- Toronto, ON, October 29, 2009
Professional Associations
- American Bar Association
- New York State Bar Association
- Bar Association of Erie County
- National Association of Bond Lawyers
- Ontario Bar Association
Community & Pro Bono
- Configuration Dance Theatre board of directors