
Timothy P. Noonan
Practices & Industries
Admissions
- Connecticut
- New York
- U.S. Supreme Court
Education
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 23 years, he has handled more than 2,000 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. 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. And under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states.
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. He co-authored the 2018 edition of the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, 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 practicallaw.com, 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 250 articles in state and local tax publications around the country over the past several years, and he 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 also 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.
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.
Tim is a member of the Board of Directors of Hodgson Russ.
Honors
- Listed, Best Lawyers in America Lawyer of the Year (Tax Law) 2024
- Listed, Best Lawyers in America (Tax Law) 2022 - 2024
- Listed, Chambers USA: America’s Leading Lawyers for Business, (Tax: State & Local (NY)) 2023
- Listed, Upstate New York Super Lawyers (Tax) 2017 - 2023
- Listed, Upstate New York Super Lawyers Rising Stars 2013 - 2014
- Noonan's Notes Blog listed among "Best Tax Blogs 2017" on Credit Donkey.com
- Tim is a member of the Advisory Board of Tax Analysts' Tax Notes State, and was profiled in that publication in an August 2022 article.
- As special legal advisor to Topia, Tim assisted in the creation of MONAEO, a GPS-powered smartphone application and software service to help taxpayers track their time for tax purposes.
- 2004 Burton Award for Excellence in Legal Writing for his co-authorship of "Executive Compensation and Employer Withholding," Journal of Multistate Taxation, August 2003.
Experience
As the chief litigator in the firm’s State & Local Tax Practice, Tim has handled hundreds of audits, litigated cases, and appeals. His track record in reported cases within New York’s Division of Tax Appeals is exceptional, and his experience extends into the state courts as well, highlighted by a win in a watershed 2014 residency case in New York’s highest court. In that case, Hodgson Russ attorneys represented the victorious taxpayer in a highly anticipated decision in a tax residency case before the New York Court of Appeals in February 2014. In John Gaied v. New York State Tax Appeals Tribunal, the court agreed with the position advocated by Hodgson Russ on behalf of Mr. Gaied and established a new rule for determining when individuals domiciled outside of New York may still be taxed in New York as "statutory residents." This was the first case in several decades to prompt New York's highest court examined the scope and extent of New York's residency rules. The case has been widely cited in the press, including the Wall Street Journal and Law360.
Over the past decade, Tim and his colleagues in the residency practice have assisted literally thousands clients in effectuating changes of residency from New York and other states and helping with state tax planning on major income events. They have also assisted dozens of clients with planning associated with New York State's 548-day rule. This planning involves detailed work with the client and advisors on interpretation and application of New York's residency provisions. In one project, the firm obtained two favorable advisory opinions on certain points related to the 548-day rule.
- $20 Million Sales Tax Refund Claims on Behalf of Hotel Clients
- Administrative Law Judge-Level Hearing and Successful Appeal at NY's Tax Appeals Tribunal
- Canceled $700,000 Tax Assessment for Penn Station Client
- 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
- NYS Sales Tax Audit on Investment Research Provider
In the News
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.
- TaxNotes, August 10, 2023
- Law360, August 9, 2023
- Law360, April 25, 2023
- Tax Notes, March 17, 2023
- Law360, February 17, 2023
- Law360, February 10, 2023
- Law360, November 4, 2022
- Law360, September 26, 2022
- Tax Notes , August 1, 2022
- Tax Notes, July 5, 2022
- Law360, June 30, 2022
- Tax Notes , May 13, 2022
- Law360, April 8, 2022
- Tax Notes , April 5, 2022
- Tax Notes, March 4, 2022
- CNN Business, March 1, 2022
- Tax Notes State, February 7, 2022
- Bloomberg Tax, January 10, 2022
- Tax Notes, December 17, 2021
- Tax Notes Talk, December 9, 2021
- Bloomberg Tax, August 26, 2021
- The Washington Post, August 19, 2021
- Bloomberg Tax, August 11, 2021
- Tax Notes, June 29, 2021
- Buffalo Business First, May 31, 2021
- Bloomberg Wealth, April 17, 2021
- Albany Business Review, April 14, 2021
- CNN Business, March 30, 2021
- Bloomberg, February 26, 2021
- Bloomberg Tax, February 23, 2021
- Law 360, February 5, 2021
- Tax Notes, February 5, 2021
- Tax Notes, January 27, 2021
- Tax Notes, January 26, 2021
- CNBC, January 11, 2021
- Law360, December 18, 2020
- Tax Notes, November 10, 2020
- Gotham Gazette, October 13, 2020
- Bloomberg Tax, September 30, 2020
- Tax Notes, September 29, 2020
- Law360, August 21, 2020
- Bloomberg Tax, August 11, 2020
- Law360 Tax Authority, August 11, 2020
- Bloomberg Tax, August 7, 2020
- Bloomberg, July 13, 2020
- Law360, July 6, 2020
- The Wall Street Journal, June 14, 2020
- Tax Notes State, June 9, 2020
- Yahoo! Finance, April 28, 2020
- FOX Business, April 17, 2020
- FOX Business, April 15, 2020
- Tax Analysts, April 14, 2020
- FOX Business, April 13, 2020
- Wall Street Journal, January 28, 2020
- Tax Notes Today State, January 13, 2020
- Bloomberg Tax.com, December 30, 2019
- Law360 Tax Authority, December 30, 2019
- Law360 Tax Authority, November 22, 2019
- Crains New York, November 18, 2019
- Tax Notes State, November 4, 2019
- Law360 Tax Authority State & Local, November 4, 2019
- Forbes, October 31, 2019
- Forbes, October 21, 2019
- Tax Notes State, October 8, 2019
- Law360 Tax Authority, October 8, 2019
- Law360 Tax Authority, September 12, 2019
- Law360 Tax Authority, September 9, 2019
- Forbes, August 5, 2019
- Law360, July 29, 2019
- Tax Notes, July 23, 2019
- Newsday.com, July 22, 2019
- Tax Notes, July 11, 2019
- Tax Notes, June 26, 2019
- Bloomberg Tax.com, June 24, 2019
- State Tax Notes, June 14, 2019
- Tax Analysts, June 7, 2019
- Bloomberg, May 23, 2019
- May 13, 2019
- Law360, April 1, 2019
- Accounting Web, March 28, 2019
- State Tax Notes, March 28, 2019
- The New York Times, March 25, 2019
- Tax Notes, March 11, 2019
- Law360, January 17, 2019
- Wall Street Journal, December 3, 2018
- Tax Analysts, November 7, 2018
- The Wall Street Journal, October 31, 2018
- Tax Analysts, October 10, 2018
- Tax Analysts, October 1, 2018
- Bloomberg News, July 23, 2018
- Tax Analysts, June 29, 2018
- Law 360, June 29, 2018
- Tax Analysts, May 31, 2018
- Tax Analysts, May 18, 2018
- Tax Notes, May 14, 2018
- Tax Analysts, February 26, 2018
- Tax Analysts, January 23, 2018
- January 5, 2018
- State Tax Notes, January 3, 2018
- State Tax Notes, December 18, 2017
- Tax Notes, November 29, 2017
- Tax Notes, September 14, 2017
- Tax Notes, June 23, 2017
- Tax Notes, May 25, 2017
- Buffalo Law Journal & Business First, May 23, 2017
- Credit Donkey, March 29, 2017
- Bloomberg BNA Law Daily Tax Report, February 7, 2017
- State Tax Notes, November 14, 2016
- State Tax Today, October 2015
- New York Times, July 20, 2015
- Wall Street Journal, April 10, 2015
- The Trusted Professional, December 2014
- Buffalo Law Journal, November 17, 2014
- Huffington Post, August 11, 2014
- Tax Analysts, June 30, 2014
- Albany Business Review, February 20, 2014
- Wall Street Journal, February 20, 2014
- New York High Court Overturns Tax Tribunal's Definition of Statutory ResidentTaxAnalyst, February 19, 2014
- NY High Court Balks At Tax Authority's Residency TestLaw360, February 18, 2014
- WIVB, December 6, 2013
- FORTUNE, July 1, 2013
- Tax Stringer, March 5, 2013
- State Tax Today, October 12, 2012
- The App for the 1%Crain's New York Business, October 7, 2012
- Don't Be Shocked if Auditor Over-Reaches for Data; Be PreparedState Income Tax Monitor, June 20, 2012
- Wall Street Journal, May 4, 2012
- Forbes, April 27, 2012
- November 8, 2011
- Forbes, October 17, 2011
- Financial Advisor, May 2011
- March 28, 2011
- State Tax Probe Expands: New Jersey Man Who Bought Staten Island Home for Parents Could Owe New YorkWall Street Journal, March 8, 2011
- New York Times, February 23, 2011
- March 27, 2007
- January 26, 2007
- June 10, 2004
Press Releases
- August 23, 2023
- June 6, 2023
- March 6, 2023
- Hodgson Russ Press Release, August 23, 2022
- Hodgson Russ Press Release, August 19, 2022
- Hodgson Russ Press Release, August 20, 2021
- Hodgson Russ Press Release, August 19, 2021
Publications
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.
- CFO Tech Outlook, August 28, 2023
- Hodgson Russ LLP State & Local Tax Alert, July 6, 2023
- Tax Notes State, June 26, 2023
- Tax Notes State, June 5, 2023
- Hodgson Russ State and Local Tax Alert, May 5, 2023
- Tax Notes State, February 20, 2023
- Hodgson Russ SALT Alert, January 3, 2023
- Tax Notes State, December 19, 2022
- Tax Notes States , October 24, 2022
- Hodgson Russ TriState Tax Alert , September 12, 2022
- Tax Notes State, July 18, 2022
- Tax Notes State, May 9, 2022
- TaxNotes Talk Podcast, May 5, 2022
- Tax Notes, April 19, 2022
- Hodgson Russ State & Local Tax Alert, April 12, 2022
- Tax Notes State, April 1, 2022
- Hodgson Russ Tristate Tax Alert, March 28, 2022
- Hodgson Russ New Jersey Tax Alert, January 21, 2022
- Hodgson Russ Tristate Tax Alert, January 18, 2022
- Tax Notes State, January 17, 2022
- Hodgson Russ SALT and Renewable Energy Alert, November 15, 2021
- Hodgson Russ Tristate Tax Alert, November 3, 2021
- Tax Notes State, October 18, 2021
- Hodgson Russ Tristate Tax Alert, October 1, 2021
- Tax Notes State, August 30, 2021
- Bloomberg Tax, August 26, 2021
- Hodgson Russ Tristate Tax Alert, August 26, 2021
- Hodgson Russ State & Local Tax Alert, August 17, 2021
- Hodgson Russ Tristate Tax Alert, July 26, 2021
- Hodgson Russ State and Local Tax Alert, July 1, 2021
- Tax Notes State, June 7, 2021
- Tax Notes State, May 31, 2021
- Hodgson Russ State & Local Tax Alert, April 12, 2021
- Tax Notes State, March 1, 2021
- Taxstringer, January 1, 2021
- Tax Notes State, December 21, 2020
- Hodgson Russ Tristate Tax Alert, November 10, 2020
- Hodgson Russ State & Local Tax Alert, October 22, 2020
- Columbia Law School Journal of Tax Law, October 21, 2020
- Tax Notes, September 17, 2020
- Tax Notes State, July 13, 2020
- Tax Notes State, June 22, 2020
- Hodgson Russ State & Local Tax Alert, June 12, 2020
- Hodgson Russ State & Local Tax Alert, June 3, 2020
- Tax Notes State, April 27, 2020
- Tax Notes State, April 13, 2020
- Hodgson Russ State & Local Tax Alert, April 10, 2020
- Tax Notes State, April 6, 2020
- Hodgson Russ State & Local Tax Alert, April 3, 2020
- Tax Notes State, March 30, 2020
- Hodgson Russ State & Local Tax Alert, March 21, 2020
- Tax Notes State, February 24, 2020
- Hodgson Russ State & Local Tax Alert, February 10, 2020
- Tax Notes State, December 30, 2019
- Tax Notes State, December 30, 2019
- Tax Notes State, November 18, 2019
- Law360, November 7, 2019
- Tax Notes State, September 23, 2019
- Law360, September 19, 2019
- Law360, August 13, 2019
- Taxstringer, August 5, 2019
- Tax Notes State, July 29, 2019
- Law360, July 11, 2019
- Tax Notes State, July 8, 2019
- Hodgson Russ State & Local Tax Alert, June 28, 2019
- Law360, June 6, 2019
- State Tax Notes, May 6, 2019
- State Tax Notes, April 22, 2019
- Hodgson Russ State & Local Tax Alert, April 17, 2019
- Noonan's Notes Blog, April 5, 2019
- Law360, April 2, 2019
- State Tax Notes, April 1, 2019
- Law360, March 4, 2019
- State Tax Notes, February 25, 2019
- Law360, February 4, 2019
- State and Local Tax Alert, January 16, 2019
- Law360, January 8, 2019
- State Tax Notes, December 17, 2018
- State Tax Notes, December 17, 2018
- Law360, December 3, 2018
- State Tax Notes, November 12, 2018
- Taxstringer, November 2, 2018
- Law360, November 1, 2018
- Tax Analysts, October 19, 2018
- Law360, October 2, 2018
- Law360, September 4, 2018
- Law360, August 1, 2018
- Business Tax & International Tax Alert, July 30, 2018
- Tax Analysts, July 25, 2018
- Tax Analysts, May 28, 2018
- State and Local Tax Alert, April 10, 2018
- Tax Analysts, April 6, 2018
- State Tax Notes, February 26, 2018
- January 1, 2018
- Tax Alert, December 18, 2017
- Tax Alert, December 15, 2017
- State Tax Notes, December 11, 2017
- Tax Alert, December 5, 2017
- State Tax Notes, October 30, 2017
- State Tax Notes, September 4, 2017
- State Tax Notes, June 26, 2017
- State Tax Notes, June 19, 2017
- State Tax Notes, May 8, 2017
- Hodgson Russ Newsletter, April 12, 2017
- State Tax Notes, March 13, 2017
- State Tax Notes, March 6, 2017
- State Tax Notes, December 19, 2016
- State Tax Notes, October 17, 2016
- The Tax Stringer, October 1, 2016
- State Tax Notes, September 5, 2016
- State Tax Notes, August 22, 2016
- State Tax Notes, July 11, 2016
- State Tax Notes, June 13, 2016
- June 3, 2016
- State Tax Notes, May 9, 2016
- State & Local Tax Alert, May 2, 2016
- State Tax Notes, March 14, 2016
- State Tax Notes, February 29, 2016
- State Tax Notes, December 14, 2015
- New York State Bar Association, 2015
- State Tax Notes, November 30, 2015
- State Tax Notes, November 2, 2015
- State & Local Tax Alert, November 2, 2015
- Tax Stringer, October 2, 2015
- State Tax Notes, August 10, 2015
- Tax Stringer, August 1, 2015
- State Tax Notes, June 29, 2015
- State & Local Tax Alert, June 12, 2015
- State Tax Notes, June 1, 2015
- State Tax Notes, May 17, 2015
- State & Local Tax Alert, April 30, 2015
- State Tax Notes, March 16, 2015
- State Tax Notes, February 23, 2015
- State Tax Notes, February 9, 2015
- State Tax Notes, January 19, 2015
- CCH (2014 edition)
- Contributor, New York Sales & Use Tax Answer Book, CCH (2014 edition)
- Tax Stringer, December 2014
- State Tax Notes, October 27, 2014
- Author, Sales & Use Tax Deskbook, American Bar Association (2013-2014 edition)
- State Tax Notes, July 21, 2014
- State Tax Notes, June 23, 2014
- State Tax Notes, May 19, 2014
- Journal of Multistate Taxation and Incentives , May 7, 2014
- State Tax Notes, March 31, 2014
- State Tax Notes, March 3, 2014
- JD Supra, February 19, 2014
- State Tax Notes, February 10, 2014
- JD Supra, January 15, 2014
- State Tax Notes, December 17, 2013
- State Tax Notes, November 5, 2013
- State Tax Notes, October 4, 2013
- State Tax Notes, September 30, 2013
- Tax Stringer, August 14, 2013
- State & Local Tax Alert, June 28, 2013
- State Tax Notes, June 24, 2013
- State Tax Notes, May 2, 2013
- State Tax Notes, April 15, 2013
- State & Local Tax Alert, April 9, 2013
- State & Local Tax Alert, March 28, 2013
- State & Local Tax Alert, March 19, 2013
- State Tax Notes, March 4, 2013
- State & Local Tax Alert, January 4, 2013
- State Tax Notes, December 10, 2012
- October 18, 2012
- State Tax Notes, October 15, 2012
- State & Local Tax Alert, September 13, 2012
- Tax Stringer, September 5, 2012
- State Tax Notes, August 20, 2012
- State Tax Notes, June 11, 2012
- State Tax Notes, April 30, 2012
- State Tax Notes, April 16, 2012
- State Tax Notes, April 10, 2012
- State Tax Notes, February 20, 2012
- State Tax Notes, December 12, 2011
- State Tax Notes, October 17, 2011
- Trusts & Estates, October 1, 2011
- State Tax Notes, September 19, 2011
- State Tax Notes, July 18, 2011
- State & Local Tax Alert, June 23, 2011
- State Tax Notes, May 26, 2011
- State Tax Notes, April 11, 2011
- State Tax Notes, March 8, 2011
- State Tax Notes, February 15, 2011
- State Tax Notes, December 13, 2010
- State Tax Notes, October 22, 2010
- State Tax Notes, October 8, 2010
- State & Local Tax Alert, August 5, 2010
- State Tax Notes, July 28, 2010
- State Tax Notes, June 29, 2010
- State Tax Notes, May 10, 2010
- State Tax Notes, April 12, 2010
- State Tax Notes, March 29, 2010
- Journal of Multistate Taxation and Incentives, March/April 2010
- State Tax Notes, February 26, 2010
- State Tax Notes, December 7, 2009
- State Tax Notes, November 17, 2009
- State Tax Notes, September 29, 2009
- State Tax Notes, August 26, 2009
- State Tax Notes, July 9, 2009
- North American Windpower, July 2009
- State Tax Notes, May 13, 2009
- State Tax Notes, April 6, 2009
- State Tax Notes, March 19, 2009
- State Tax Notes, February 19, 2009
- State Tax Notes, December 2008
- State Tax Notes, November 10, 2008
- State Tax Notes, September 29, 2008
- State Tax Notes, August 15, 2008
- State Tax Notes, June 30, 2008
- State & Local Tax Alert, June 9, 2008
- State Tax Notes, June 2, 2008
- State Tax Notes, April 28, 2008
- State Tax Notes, February 18, 2008
- State Tax Notes, January 21, 2008
- State Tax Notes, November 19, 2007
- State Tax Notes, October 22, 2007
- State Tax Notes, September 24, 2007
- State Tax Notes, July 30, 2007
- State Tax Notes, June 25, 2007
- State Tax Notes, May 7, 2007
- State Tax Notes, April 23, 2007
- State Tax Notes, March 19, 2007
- State Tax Notes, February 19, 2007
- Journal of Multistate Taxation and Incentives, August 2006
- July 12, 2006
- July 4, 2005
Blog Posts
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.
- The Proposed New York Corp Tax Regs Are Out! And A First Look at the New Passive Investment Customer Rules Noonan’s Notes Blog, August 9, 2023
- Fact-Free Residency Case at Tax Appeals Tribunal? Noonan’s Notes Blog, July 17, 2023
- Changes to the MCTMT and Limited Partner Taxation in New York Noonan’s Notes Blog, June 28, 2023
- An Inside Look at Zelinsky Part II Noonan’s Notes Blog, May 8, 2023
- Washington State Capital Gains Tax Upheld by State Supreme Court as Constitutional Noonan’s Notes Blog, March 28, 2023
- Obus is over. So What’s Next? Noonan’s Notes Blog, March 17, 2023
- Another Win for Telecommuters! Missouri Judge Holds St. Louis Improperly Applied Tax to Remote Workers Noonan’s Notes Blog, January 24, 2023
- A Blue Wave of High Tax Rates? Noonan’s Notes Blog, December 12, 2022
- Another Big Win in the Statutory Residency Area! Noonan’s Notes Blog, November 18, 2022
- NYC PTET Update: Election Forms Now Available! Noonan’s Notes Blog, November 18, 2022
- Remote Work Employee Win! Noonan’s Notes Blog, October 10, 2022
- New “Jock Tax” Ruling out of Pennsylvania Noonan’s Notes Blog, October 6, 2022
- It’s Official: New York City Pass-Through Entity Tax Retroactive to January 1, 2022 Noonan’s Notes Blog, September 6, 2022
- A Huge Win in Obus Noonan’s Notes Blog, July 1, 2022
- It’s Official: Pass-Through Entities Now Have Until September 15 to Make the 2022 New York Pass-Through Entity Tax Election Noonan’s Notes Blog, May 10, 2022
- Second Chance for Pass-Through Entities that Missed New York’s March 15 Election Deadline! Noonan’s Notes Blog, May 3, 2022
- BREAKING!!! 2023 Budget Bill Expands New York’s Pass-Through Entity Tax for Some (But Not All) Resident S Corporation Shareholders Noonan’s Notes Blog, April 11, 2022
- New Guidelines and a New Rule for New York Residency Audits Noonan’s Notes Blog, April 1, 2022
- 2021 and 2022 PTET Due Dates Upcoming! Noonan’s Notes Blog, March 9, 2022
- Washington State Capital Gains Tax Struck Down by Judge As Unconstitutional Noonan’s Notes Blog, March 3, 2022
- NY PTET Update: Treatment of Guaranteed Payments Noonan’s Notes Blog, January 24, 2022
- New Audit Guidelines in New York: A Change to the 11-Month Rule Noonan’s Notes Blog, January 14, 2022
- To Give Or Not To Give, That Is The Question: New York State’s Rules on Charitable Giving and Domicile Determination Noonan’s Notes Blog, November 18, 2021
- Important Information for PTE Taxpayers: Requirements for 2021 Extension Payments Noonan’s Notes Blog, November 11, 2021
- What are Substantially Similar Taxes? Noonan’s Notes Blog, November 5, 2021
- Hurricane Forces New York to Extend Some Deadlines Noonan’s Notes Blog, October 13, 2021
- Important Updates for New York’s Pass-Through Entity Tax Noonan’s Notes Blog, October 7, 2021
- Courts Ruled on the SALT Cap Litigation Noonan’s Notes Blog, October 6, 2021
- New York Issues Guidance on Pass-Through Entity Tax Noonan’s Notes Blog, August 26, 2021
- Finally, Connecticut Joins the Telecommuting Guidance Party Noonan’s Notes Blog, April 15, 2021
- A New Type of Pied-à-Terre Tax: A Surcharge on Non-Primary Owners Noonan’s Notes Blog, March 17, 2021
- New York Legislative Tracker: February 12, 2021 Update Noonan’s Notes Blog, February 12, 2021
- New York Legislative Tracker: Budget Proposal - February 8, 2021 Update Noonan’s Notes Blog, February 8, 2021
- New York Legislative Tracker: Budget Proposal - February 3, 2021 Update Noonan’s Notes Blog, February 3, 2021
- New York Legislative Tracker: January 22, 2021 Update Noonan’s Notes Blog, January 22, 2021
- Change on the Horizon? - New York Budget Bill Proposes Pass-Through Entity SALT Cap Workaround Noonan’s Notes Blog, January 21, 2021
- New York Tax Rates Going Up, With a Twist Noonan’s Notes Blog, January 21, 2021
- UPDATE: Can a New York Resident Claim a Resident Tax Credit for the Connecticut Pass-through Entity Tax? New Legislation Provides An Answer Noonan’s Notes Blog, January 21, 2021
- New York Legislative Tracker: January 14, 2021 Update Noonan’s Notes Blog, January 14, 2021
- New York Legislative Tracker: January 7, 2021 Update Noonan’s Notes Blog, January 7, 2021
- “Of Interest” Proposed Legislation In New York: What’s Pending and What It Could Mean Noonan’s Notes Blog, December 31, 2020
- Clarity at Last – IRS Indicates Forthcoming Approval of SALT Cap Pass-Through Entity Workarounds Noonan’s Notes Blog, November 10, 2020
- New Trend in Residency Audits? Noonan’s Notes Blog, October 28, 2020
- New York Tax Department Finally Issues Guidance on COVID-19 Telecommuting Noonan’s Notes Blog, October 22, 2020
- State Guidance related to COVID-19: Telecommuting Issues Noonan’s Notes Blog, August 10, 2020
- Another (!) Note on Cell Phone Records Noonan’s Notes Blog, June 29, 2020
- New York Confirms Estimated Tax Payment Due June 15 Noonan’s Notes Blog, June 12, 2020
- Shining a Light on Covid-19 Telecommuting and NYC’s UBT: A Windfall for Hedge Funds and Other Professional Services Firms? Noonan’s Notes Blog, June 10, 2020
- New York Governor Extends Digital Signature Authorization Noonan’s Notes Blog, May 21, 2020
- Day Count Relief from the IRS: Is New York Listening? Noonan’s Notes Blog, April 23, 2020
- New Tax Department Guidance on Digital Signatures in the COVID-19 Era Noonan’s Notes Blog, April 17, 2020
- Coronavirus/COVID-19 Update from the NYS Division of Tax Appeals Noonan’s Notes Blog, March 23, 2020
- Hodgson Russ Client Alert Repost: COVID-19 Federal, State and Local Tax Employer Relief Efforts Update Noonan’s Notes Blog, March 23, 2020
- New Jersey Enacts Pass-Through Entity SALT Cap Noonan’s Notes Blog, January 28, 2020
- Democratic House Passes Short-term SALT Cap Repeal Bill Noonan’s Notes Blog, December 27, 2019
- States File Appeal in SALT Cap Litigation Noonan’s Notes Blog, December 9, 2019
- Leave the Attorneys & Accountants Out of It: Minnesota Department of Revenue Tweaks Domicile Rules for Individual Income Tax Purposes Noonan’s Notes Blog, November 26, 2019
- Is the Pied-à-Terre Tax Coming Back? Noonan’s Notes Blog, November 25, 2019
- Another New York False Claims Case in the News Noonan’s Notes Blog, November 25, 2019
- Corporate Partners: Beware of New York’s Changes to its Draft Regulations! Noonan’s Notes Blog, November 21, 2019
- NY Tax Minutes: Trump Tax Updates, End To SALT Cap Suit Noonan’s Notes Blog, November 7, 2019
- New York Residency in the Spotlight: A Presidential Declaration of Florida Domicile Noonan’s Notes Blog, November 1, 2019
- SALT Cap Lawsuit Brought by Four States against Federal Government Is Dismissed Noonan’s Notes Blog, October 15, 2019
- Supreme Court Denies Cert in Wynne Cases Noonan’s Notes Blog, October 8, 2019
- Pass-through Entity Level Taxes - Where are They and How do they Work? Noonan’s Notes Blog, September 23, 2019
- Boring but Important: Tax Department Releases Memos Summarizing Tax Law Changes Noonan’s Notes Blog, September 23, 2019
- NY Tax Minutes: City Finances, Transparency, Tribunal Rulings Noonan’s Notes Blog, September 19, 2019
- New York State v. Obus : Clearing the Air on a New N.Y. Tax Case Noonan’s Notes Blog, September 11, 2019
- Are Tax Rates Going Up In New York? Noonan’s Notes Blog, August 13, 2019
- NY Tax Minutes: Trump Tax Returns, New Corporate Tax Regs Noonan’s Notes Blog, August 13, 2019
- Five Organizations File Amicus Briefs Urging the Supreme Court of the United States to Hear Taxpayers' Lawsuit Noonan’s Notes Blog, July 31, 2019
- More SALT Deduction Lawsuits! Noonan’s Notes Blog, July 29, 2019
- New York Tax Minutes: Final SALT Regs and 2 Post-Budget Changes Noonan’s Notes Blog, July 11, 2019
- Report on Connecticut Biennial Budget FY 2020-2021 Noonan’s Notes Blog, June 26, 2019
- NYS Offers a GILTI Exemption and Increases its Economic Nexus Threshold Noonan’s Notes Blog, June 26, 2019
- New York Issues Economic Nexus FAQs Noonan’s Notes Blog, June 7, 2019
- NY Tax Minutes: Marketplace Guidance, Tax Return Bill Noonan’s Notes Blog, June 6, 2019
- New Jersey Income Tax Planning Opportunity: Delaware Trusts Noonan’s Notes Blog, May 15, 2019
- Federal Court Rules Refunded NYS Brownfield Tax Credits Are Taxable Federally Noonan’s Notes Blog, April 26, 2019
- A Two Percent Property Tax Cap But No Pied-A-Terre Tax in New York: Gov. Andrew Cuomo's Recently Released Fiscal Year 2020 Budget Noonan’s Notes Blog, April 8, 2019
- Report on Executive Budget FY 2020 Noonan’s Notes Blog, April 4, 2019
- New York’s High Court Halts Wynne Challenges Noonan’s Notes Blog, April 3, 2019
- Decoupling for Trusts and Estates and Other Disallowances Included in Last Minute Revisions to Budget Bill Noonan’s Notes Blog, April 2, 2019
- NY Tax Minutes: Marketplace Sales Tax, Corp. Franchise Regs Noonan’s Notes Blog, April 2, 2019
- New York’s SALT “Workarounds” Not Really Working Noonan’s Notes Blog, March 25, 2019
- Mismatch for Decoupling in New York: Trusts and Estates Not Covered! Noonan’s Notes Blog, March 18, 2019
- New York’s Potential New Pied-a-terre Tax and Expanded Real Estate Transfer Tax: Nuts and Bolts of the Proposed Law Noonan’s Notes Blog, March 15, 2019
- Online Marketplaces Must Now Collect Sales Tax in New York State Noonan’s Notes Blog, March 11, 2019
- NY Tax Minutes: Amazon, Congestion Pricing, GILTI Guidance Noonan’s Notes Blog, March 4, 2019
- Can New York Continue to Ignore the Wynne Case? Noonan’s Notes Blog, February 19, 2019
- A Pied-à-terre Tax in New York City? Noonan’s Notes Blog, February 13, 2019
- NY Tax Minutes: Wayfair, Executive Budget, Goldman Offshore Noonan’s Notes Blog, February 4, 2019
- Sports Team Owners Strike-Out with Pass-Through Deduction Noonan’s Notes Blog, February 4, 2019
- Hot off the Press: New NY Tax Proposals in 2020 Budget Noonan’s Notes Blog, January 22, 2019
- New York Finally Issues Guidance on Sales Tax Economic Nexus Noonan’s Notes Blog, January 16, 2019
- NY Tax Minutes: December Review and 2019 Preview Noonan’s Notes Blog, January 8, 2019
- Recent Passthrough Entity Tax Credits and Other SALT Workarounds Noonan’s Notes Blog, January 7, 2019
- Decoupling in New York Explained: New York Issues More Post TCJA Guidance Noonan’s Notes Blog, January 4, 2019
- NY Tax Minutes: November Noonan’s Notes Blog, December 3, 2018
- The SALT Cap Lawsuit Continues.... Noonan’s Notes Blog, November 21, 2018
- Wayfair Settles! Noonan’s Notes Blog, November 13, 2018
- NY Tax Minutes: October Noonan’s Notes Blog, November 1, 2018
- The Connecticut vs. New York “Convenience Rule” Battle: After 15 years, Connecticut Blinks! Noonan’s Notes Blog, October 15, 2018
- NY Tax Minutes: September Noonan’s Notes Blog, October 2, 2018
- Some New York Highway Use Tax Registrations Are Being Improperly Targeted Noonan’s Notes Blog, September 21, 2018
- NY Tax Minutes: August 2018 Noonan’s Notes Blog, September 5, 2018
- NYC Joins the Party: Guidance on Deferred Fees for Hedge Fund Managers Noonan’s Notes Blog, August 28, 2018
- NY Tax Minutes: July 2018 Noonan’s Notes Blog, August 1, 2018
- New York State Division of Tax Appeals Issues Annual Report Noonan’s Notes Blog, July 27, 2018
- Breaking News—4 States Sue the Feds Over the "SALT" Deduction Cap Noonan’s Notes Blog, July 18, 2018
- Quill Overturned! Noonan’s Notes Blog, June 21, 2018
- Prospective Change on the Sobotka Issue: An Actual Amendment, NOT a Clarification Noonan’s Notes Blog, June 18, 2018
- Changing State Tax Residency: The Most Powerful (and Common) Response to the TCJA? Noonan’s Notes Blog, June 11, 2018
- Arizona High Court Narrows the Meaning of "Day" for Tax Purposes Noonan’s Notes Blog, May 30, 2018
- Amazon to Release Third-Party Seller Data to New York State Tax Department Noonan’s Notes Blog, May 16, 2018
- Wasn’t the U.S. Constitution Written in Just 116 Days? Noonan’s Notes Blog, April 26, 2018
- Highlights from the 2019 Budget Bill Noonan’s Notes Blog, April 11, 2018
- Better Late than Never? New York Issues Guidance on Hedge Fund Deferred Compensation Noonan’s Notes Blog, April 10, 2018
- What is considered a “Permanent Place of Abode?” Noonan’s Notes Blog, March 20, 2018
- Tax Department Extends Some Filing Deadlines Due to Nor’easter Noonan’s Notes Blog, March 15, 2018
- Report on Executive Budget Noonan’s Notes Blog, February 26, 2018
- Big Changes Afoot in New York Tax Law? Noonan’s Notes Blog, January 4, 2018
- Not Fake News: Congress Shuts Down Pre-payment of 2018 State Income Taxes! Noonan’s Notes Blog, December 18, 2017
- New York State Tax Department Releases 2018 Estimated Tax Vouchers Noonan’s Notes Blog, December 15, 2017
- The Federal Tax Reform Proposals and the Likelihood of a Disappearing SALT Deduction Noonan’s Notes Blog, December 5, 2017
- The Annual Report of the Division of Tax Appeals and Tax Appeals Tribunal Noonan’s Notes Blog, November 6, 2017
- Drips and Drops on Taxing Hedge Fund Managers’ Deferred Comp Noonan’s Notes Blog, October 20, 2017
- Market-Based Sourcing and Beyond: Be on the Lookout for New State Tax Issues in the Corporate Tax World Noonan’s Notes Blog, October 2, 2017
- Gaied Legislation Proposed for NYS Statutory Residency Noonan’s Notes Blog, September 8, 2017
- New York Tax Powers of Attorney: There’s an App for That…and a New Form Noonan’s Notes Blog, June 29, 2017
- Love Conquers All in New York Domicile Case Noonan’s Notes Blog, June 28, 2017
- New Tax Department Sales Tax Ruling Issued on Club Dues and Sports Activities Noonan’s Notes Blog, June 1, 2017
- Another Cloud-Computing Ruling Descends from the Tax Department Noonan’s Notes Blog, May 26, 2017
- New York State Tax Department Again Tries to Tackle Federal Issues Noonan’s Notes Blog, May 5, 2017
- Discovery Continues in Sprint Whistleblower Litigation Noonan’s Notes Blog, April 20, 2017
- Attention Hedge Fund Investment Advisors: Connecticut Court Permits Credit for Taxes Paid on Carried Interest Noonan’s Notes Blog, April 7, 2017
- Happy Birthday to Gaied Noonan’s Notes Blog, April 7, 2017
- In the “Boring But Important” Category . . . Noonan’s Notes Blog, April 6, 2017
- Penalties Sustained in Unusual Tribunal Case Noonan’s Notes Blog, April 4, 2017
- NY Bar Association Issues Report on Proposed Changes to Tax Appeals Process Noonan’s Notes Blog, March 27, 2017
- Decision Issued in Chamberlain v. NYS, the First “Wynne Challenge” to New York’s Statutory Residency Scheme Noonan’s Notes Blog, March 20, 2017
- New Detroit “Jock Tax” Guidance: Nothing Really to See Here Noonan’s Notes Blog, March 16, 2017
- New Sales Tax Case Highlights “Form over Substance” Noonan’s Notes Blog, March 7, 2017
- Executive Budget Proposed Noonan’s Notes Blog, February 2, 2017
- New Security Safeguards for the 2017 Filing Season Noonan’s Notes Blog, February 1, 2017
- Tax Appeals Tribunal Throws a Curveball in Empire Zone Case Noonan’s Notes Blog, November 28, 2016
- Report from the First Annual New York State Tax Summit Noonan’s Notes Blog, October 3, 2016
- More Sales Tax News in the FCA Area: IL Whistleblower Finds Success in NY The Whistleblower Blog, September 2, 2016
- A Closer Look at New York's Nonresident Allocation Guidelines: Audits of Flow-Through Entities and Their Owners Noonan’s Notes Blog, June 9, 2016
- Another Significant Development in the Statutory Residency Area! Noonan’s Notes Blog, August 27, 2015
- Come What May: The Power of Testimony in Domicile Cases Noonan’s Notes Blog, June 8, 2015
- The Intersection Between State and Federal Law: Sales Tax and the New IRS Tangible Property Regulations Noonan’s Notes Blog, May 4, 2015
- Sales Tax Issues for Wall Street Firms Noonan’s Notes Blog, March 19, 2015
Presentations & Events
Tim speaks before audiences around the country on New York State and multistate tax issues, on average of 20 times per year.
- Practising Law Institute, 1177 Avenue of the Americas, New York, NY 10036, September 11 - 12, 2023
- 605 Third Avenue, New York, New York, June 21 - August 2, 2023
- July 6, 2023
- Westin New York at Time Square, June 8, 2023
- Harvard Club, New York, New York, May 1 - May 2, 2023
- March 22, 2023
- Royal Sonesta Hotel, New Orleans, LA, March 13 - March 17, 2023
- Palm Beach, Boca Raton, Miami, Sarasota, Naples, Florida, January 26, 2023 - February 24, 2023
- December 8, 2022
- November 10, 2022
- November 2, 2022
- October 19, 2022
- Niagara Falls Convention Center, September 25 - September 28, 2022
- August 11, 2022
- NYC and Park Ridge, NJ, June 15 - July 20, 2022
- April 28, 2022
- Westchester Manor, Hastings-On-Hudson, NY, December 16, 2021
- December 6, 2021
- November 4, 2021
- October 29, 2021
- November 11, 2021
- October 20, 2021
- September 21, 2021
- August 18, 2021
- June 2021
- June 24, 2021
- April 29, 2021
- April 26, 2021
- April 20, 2021
- February 26, 2021
- January 27, 2021
- December 14, 2020
- December 3, 2020
- December 2, 2020
- October 21 & 28 and November 4 & 18
- November 13, 2020
- November 13, 2020
- November 12, 2020
- November 5, 2020
- October 27, 2020
- October 21, 2020
- October 21, 2020
- October 20, 2020
- August 26, 2020
- August 19, 2020
- August 12, 2020
- July 16, 2020
- June 18, 2020
- Wednesdays, May 6 - June 17
- May 21, 2020
- May 4, 2020
- April 13, 2020
- Las Vegas, NV, February 27, 2020
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Miami, Sarasota, Florida, January and February 2020
- January 9, 2020
- December 6, 2019
- December 4, 2019
- Hartford, CT, November 18, 2019
- November 11, 2019
- November 7, 2019
- October 25, 2019
- New York City, New York, October 16, 2019
- September 20, 2019
- September 17, 2019
- Understanding New York State Tax Issues of 2019The Harvard Club 35 W. 44th Street, New York, NY, June 12 - August 7, 2019
- New York, New York, July 10, 2019
- New York, New York, June 27, 2019
- New York, New York, June 21, 2019
- June 5, 2019
- Salvatore’s Italian Gardens 6461 Transit Road Depew, NY 14043, May 7, 2019
- Boca Raton, Fort Lauderdale, Naples, Manalapan, Sarasota, Florida, January and February 2019
- Hastings-on-Hudson, New York, November 28, 2018
- November 15, 2018
- November 14, 2018
- New York, New York, November 14, 2018
- New York, New York, November 5, 2018
- New York, New York, October 27, 2018
- New York, New York, October 17, 2018
- September 26, 2018
- September 25, 2018
- Phoenix, Arizona, October 24, 2018
- August 29, 2018
- Understanding New York State Tax Issues of 2018The Harvard Club 35 W. 44th Street, New York, NY, June 13 to August 1, 2018
- July 24, 2018
- July 20, 2018
- May 11, 2018
- April 26, 2018
- Palm Beach, Boca Raton and Naples, Florida, January, February & March 2018
- NCCPAP-NYS and City Residency AuditsHastings-On-Hudson, New York, December 12, 2017
- FAE – Suffolk Chapter Annual Taxation ConferenceRonkonkoma, New York, December 9, 2017
- 2017 Tax Planning for Individuals ConferenceNew York, New York, December 6, 2017
- November 30, 2017
- November 14, 2017
- New York, New York, November 9, 2017
- November 6, 2017
- July 27, 2017
- The Harvard Club, New York, June 14, 2017
- Clear Law Institute Webinar: Multistate Sales Tax and Income Tax Issues Associated with Internet TransactionsMay 22, 2017
- Oppenheimer & Co.: Residency SeminarNew York, NY, May 18, 2017
- Renaissance Albany Hotel, Albany, NY, May 11, 2017
- CCH CPE Link Webinar: NYS Tax UpdateApril 28, 2017
- CCH: What Do You Mean I Have to File In That State? Nexus For The PerplexedMarch 3, 2017
- March 2, 2017
- January & February 2017
- CCH ADP Lecture Recording: State Tax Issues of Services and Service BusinessesFebruary 17, 2017
- Bloomberg BNA Webinar: New York State and City Residency AuditsFebruary 3, 2017
- Tri-State Taxation Conference: Technical Updates and Planning Ideas for the 2016 Tax Filing SeasonNew York, NY, January 19, 2017
- Tri-State Taxation Conference: NYS Practitioner DialogueNew York, NY, January 19, 2017
- New York Tax Issues for Fiduciaries and Trusts: 51st Annual Heckerling Institute on Estate PlanningOrlando, FL, January 12, 2017
- NCCPAP: 2016 Tri-State Tax UpdateNew York City, December 20, 2016
- ACE: NY Tax UpdateUniondale, NY, December 6, 2016
- CCH Webinar: NY Sales Tax for Construction ContractorsDecember 2, 2016
- ACE: NY Tax UpdateNew Yorker Hotel, New York, November 10, 2016
- FAE – 2016 Closely Held and Flow-Through Conference: NYS Taxation UpdateFAE Conference Center, New York, November 9, 2016
- Bloomberg Webinar: State Payroll Tax Withholding for Traveling EmployeesOctober 31, 2016
- Hodgson Russ LLP, 1540 Broadway, 24th Floor, New York, NY 10036, October 27, 2016
- CCH User Conference: Fundamentals of State Income Tax Residency and Nonresident Income Tax AllocationMarriott Marquis, Washington D.C., October 25, 2016
- NYSSCPA Family Office Seminar w/Rich Dauman: NY Tax Issues for Family Offices and Ultra High Net Worth IndividualsNYSSCPA Office, New York, October 20, 2016
- FAE – 2016 Business and Industry Conference: Special Topics in NY TaxFAE Conference Center, New York, October 14, 2016
- CCH Webinar “e-Commerce and Internet Transactions: State Tax Issues”August 22, 2016
- 2016 Individual Tax Conference "NYS Update"Citi Executive Conference Center, NY, July 19, 2016
- Harvard Club, 35 W. 44th Street, New York, NY, July 13, 2016
- CCH Webinar: Athletes and Entertainers (given with Robert Raiola, CPA)July 7, 2016
- Gaied v. Tax Appeals Tribunal, 2 Years Later: What Constitutes a Permanent Place of Abode?Harvard Club of New York City, 35 West 44th Street, New York, NY, June 15, 2016
- May 18, 2016
- April 25, 2016
- Albany, NY, March 17, 2016
- Boca Raton & Palm Beach Florida, February 18, 2016
- Boca Raton, Naples, & Palm Beach Florida, January & February 2016
- Excel Sports Management with Jason Haberman: AthletesNew York City, January 6, 2016
- ACE Seminar: New York State Tax UpdateUniondale, NY, December 16, 2015
- Tarrytown, NY, December 8, 2015
- New York, NY, December 7, 2015
- New York, NY, December 3, 2015
- November 20, 2015
- November 3, 2015
- November 2, 2015
- New York, NY, October 28, 2015
- Las Vegas, NV, October 26, 2015
- New York, NY, October 19, 2015
- New York, NY, October 19, 2015
- Mystic, CT, September 29, 2015
- Mystic, CT, September 29, 2015
- Chicago, IL, September 18, 2015
- August 27, 2015
- August 24, 2015
- The Harvard Club, 35 W. 44th Street, New York, NY, Summer 2015
- Summer 2015
- White Plains, July 15, 2015
- July 13, 2015
- New York, NY, July 8, 2015
- New York, NY, June 23, 2015
- June 19, 2015
- Albany, NY, June 11, 2015
- Harvard Club, NYC, June 10, 2015
- Rochester, NY, May 5, 2015
- April 30, 2015
- New York State Department of Taxation and Finance Internal BCMS Unit Training Session: Pracititioner Q&AAlbany, NY, March 24, 2015
- March 6, 2015
- Florida, February 2015
- Palm Beach, Boca Raton and Ft. Lauderdale, Florida, February 3, 2015
- New York, NY, October 30, 2014
- Orlando, FL, October 28, 2014
- October 24, 2014
- New York, NY, October 20, 2014
- September 5, 2014
- New York, NY, July 23, 2014
- June 26, 2014
- June & July 2014
- June 6, 2014
- May 9, 2014
- St. Pete Beach, FL, May 2, 2014
- New York, NY, April 29, 2014
- Buffalo Niagara Builders Association: Sales Tax and Capital ImprovementsWilliamsville, NY, February 27, 2014
- New York Multistate & Local Tax Committee: Gaied DecisionFebruary 20, 2014
- Orlando, FL, February 6 & 7, 2014
- Palm Beach & Naples, FL, January & February 2014
- Foundation for Accounting Education: New York Tax UpdateSuffolk, NY, December 14, 2013
- Tax360 State Conference: Residency Issues in New York & ConnecticutMeriden, CT, November 20, 2013
- CCH Webinar: State Tax Issues of Services and Service BusinessesNovember 14, 2013
- Buffalo, NY, November 8, 2013
- Oppenheimer & Co.: A Primer on NY Residency and Income AllocationNew York, NY, November 7, 2013
- CCH User Conference: Multistate Taxation of E-CommercePhoenix, AZ, October 29, 2013
- Foundation for Accounting Education Business & Industry ConferenceNew York, NY, October 24, 2013
- CCH Webinar: Residency Rules in New York: Tax Issues and AuditsAugust 22, 2013
- Foundation for Accounting Education Tax Planning for Individuals Conference: New York State Tax UpdateNew York, NY, August 13, 2013
- ITG CFO/COO Dinner: New York Tax/Hedge FundsNew York, NY, July 18, 2013
- CCH Webinar: Multistate Income Tax Issues for Athletes/EntertainersJuly 10, 2013
- CCH Webinar: Nexus for Sales & Income Tax: Rules, Tips, & TrapsJune 14, 2013
- June & July 2013
- New York State Bar Association 17th Annual NYS & NYC Tax Institute: Recent Case DevelopmentsNew York, NY, May 7, 2013
- Hotel Tax Executive Commitee Meeting: Hot Topics in NY Sales TaxHilton Head, SC, April 23, 2013
- JP Morgan: National Wealth Advisor CallNew York, NY, March 5, 2013
- New York, NY, February 12, 2013
- Foundation for Accounting Education Tri-State Taxation Conference: Techinical Updates and Planning Ideas for the 2012 Tax Filing SeasonNew York, NY, January 16, 2013
- New York County Lawyers' Assocation Panel: NYS Tax Obligations for Businesses Conducting Commerce on the InternetNew York, NY, January 15, 2013
- New York Tax Study Group: NY Tax Update, Plus a Focus on Recent Developments in the Residency AreaNew York, NY, January 7, 2013
- Buffalo, NY, November 2, 2012
- June & July 2012
- Palm Beach & Naples, FL, January & February 2012
- June & July 2011
- Palm Beach & Naples, FL, January & February 2011
- Buffalo, NY, July 22, 2010
- June & July 2010
- Cheektowaga, NY, November 12, 2009
- New York, NY, October 27, 2009
- June & July 2009
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 an October 2015 profile on large Buffalo families published in Buffalo Magazine.