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Timothy P. Noonan

Partner, Tax Residency Practice Leader
Related Info
  • Connecticut
  • New York
  • U.S. Supreme Court

University at Buffalo, B.A., Magna Cum Laude

University at Buffalo School of Law, J.D., Magna Cum Laude

Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 20 years, he has handled more than 1,500 personal income tax, sales tax, corporate tax, or other New York tax audits. Tim also has handled about 100 cases in New York’s Division of Tax Appeals.

Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York over the past decade, including a 2014 win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. Tim also co-authored the 2018 edition of the CCH Residency and Allocation Audit Handbook and Contesting New York StateTax Assessments--Fourth Edition, published by the New York State Bar Association. He is often quoted by media outlets, including The Wall Street Journal, The New York Times and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored a publication, What to Expect in a Residency Audit, a copy of which can be accessed here.

As the “Noonan” in “Noonan's Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues and is a member of the Advisory Board of Tax Analysts' State Tax Notes. In addition to the CCH Residency and Allocation Audit Handbook, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association's Sales and Use Tax Deskbook, the "New York Sales Tax Guide" published by, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 200 articles in state and local tax publications around the country over the past several years.

Tim speaks on state tax issues for audiences around the country on an average of 20 times a year, including a regular stint on the CCH webinar circuit. He also runs the award-winning Noonan’s Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law. Tim co-authors a monthly column for Law360 titled "NY Tax Minute."

Tim also has handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.


  • Listed, Upstate New York Super Lawyers Rising Stars, 2013 - 2014
  • Listed, Upstate New York Super Lawyers 2017 - 2019 
  • Noonan's Notes Blog listed among "Best Tax Blogs 2017" on Credit
  • 2004 Burton Award for Excellence in Legal Writing for his co-authorship of "Executive Compensation and Employer Withholding," Journal of Multistate Taxation, August 2003
  • As special legal advisor to a company called Topia, Tim assisted in the creation of a GPS-powered smartphone application and software service to help taxpayers track their time for tax purposes


Many of Tim’s litigated cases have garnered significant media attention from the Wall Street Journal, New York Times, and Forbes, and he is often quoted by media outlets on residency and other state tax issues.


Tim speaks before audiences around the country on New York State and multistate tax issues, on average of 20 times per year.


Over the past 20 years, Tim has written more than 200 articles for state and local tax publications around the country and has authored or edited several books on state tax matters.

Social Media

For the latest tax law news, alerts, cases, and updates, follow Tim on Twitter (@NoonanNotes).

Tim also serves as editor of Hodgson Russ’s Noonan's Notes blog, listed among "Best Tax Blogs 2017" on Credit Donkey. His blogs include:

March 23, 2020

March 23, 2020

January 28, 2020

December 27, 2019

December 9, 2019

November 26, 2019

November 25, 2019

November 25, 2019

November 21, 2019

November 7, 2019

November 1, 2019

October 15, 2019

October 8, 2019

September 23, 2019

September 23, 2019

September 23, 2019

September 19, 2019

September 11, 2019

August 13, 2019

August 13, 2019

July 31, 2019

July 29, 2019

July 11, 2019

June 26, 2019

June 26, 2019

June 7, 2019

June 6,  2019

May 15, 2019

April 26, 2019

April 8, 2019

April 4, 2019

April 3, 2019

April 2, 2019

April 2, 2019

March 25, 2019

March 18, 2019

March 15, 2019

March 11, 2019

March 4, 2019

February 19, 2019

February 13, 2019

February 4, 2019

February 4, 2019

January 22, 2019

January 16, 2019

January 8, 2019

January 7, 2019

January 4, 2019

December 3, 2018

NOVEMBER 21, 2018

NOVEMBER 13, 2018

NOVEMBER 1, 2018

OCTOBER 15, 2018

OCTOBER 2, 2018

SEPTEMBER 21, 2018


AUGUST 28, 2018 

AUGUST 1, 2018

JULY 27, 2018

JULY 18, 2018 

JUNE 21, 2018

JUNE 18, 2018

JUNE 11, 2018

MAY 30, 2018

MAY 16, 2018

APRIL 26, 2018

APRIL 11, 2018

APRIL 10, 2018 

MARCH 20, 2018

MARCH 15, 2018

FEBRUARY 26, 2018

JANUARY 4, 2018

Professional Associations

  • New York State Bar Association
  • NYSBA Committee on Continuing Legal Education 
  • Member, Advisory Board: Tax Notes State

Community & Pro Bono

Tim served on the board of the Erie County Bar Foundation and the St. Thomas More Guild. He is a past school board member at Ss. Peter and Paul School in Williamsville, New York, and he currently runs a contemporary music group at Nativity Church in Orchard Park, New York. In 2017, he was inducted into the Signum Fidei Society at St. Joseph's Collegiate Institute, a lifetime achievement award and the highest accolade bestowed by the school to alumni who are distinguished in professional career, community activities and who share in the spirit characteristic of the Christian Brothers.  His most time-consuming community activity, though, is at home; Tim and his wife are the proud parents of 13 children. He and his family were featured in this October 2015 profile on large Buffalo families published in Buffalo Magazine.