Joseph Lipari, for more than 25 years, has counseled U.S. and foreign clients on complex business transactions, including the purchase and sale of businesses and structuring their investments. He has represented developers of hotels, shopping centers and assisted living facilities, as well as institutional real estate investors, in a wide variety of real estate transactions, from the formation and restructuring of partnerships for the acquisition, development and operation of real property, to UPREIT transactions, sales, tax-free exchanges, co-op and condominium developments, and workouts and foreclosures, including mortgage restructurings, property exchanges, short sales of real property and other forms of debt relief. He has handled federal income tax audits and has tried cases before the U.S. Tax Court. He has developed an exceptional record in the area of New York State and City tax litigation, representing a variety of clients from art dealers, apparel designers and manufacturers, to pharmaceutical and securities firms, in criminal and civil investigations and audits involving Personal Income, Corporate Franchise, General Corporation, UBT, and Real Property Transfer taxes. He has tried numerous cases before the New York State and City Divisions of Tax Appeals, and has successfully represented dozens of individuals in State and City residence cases, and won in several reported decisions. He has taken appeals to the New York State Tax Tribunal, as well as Article 78 appeals to the New York State Supreme Court, Appellate Division. He writes a bi-monthly column on New York State and City Taxation in the New York Law Journal. He is a member of the Government Relations Committee of the International Council of Shopping Centers.

He received a B.A. from Columbia and his J.D. magna cum laude from Boston University, where he was an editor of the Law Review.

Aggressive Tax Planning Backfires in NYC Installment Sale Case

by Joseph Lipari
Published: New York Law Journal, December 7, 2017
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Is New York Overreacting on Audit and Litigation of Federal Issues?

by Joseph Lipari, Ellen Seiler Brody
Published: TaxStringer, August 1, 2017
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"CheckFree" Provides Distinction Between Services and "Other Receipts"

by Joseph Lipari
Published: New York Law Journal, March 10, 2017
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New York State Expands Audits of Federal Tax Issues

by Joseph Lipari
Published: New York Law Journal, March 11, 2016
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Financing Plan Did Not "Sweep" Away Sales Tax Liability

by Joseph Lipari
Published: New York Law Journal, December 12, 2014
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Sales Tax Refund Cases Show No Sympathy for Sellers

by Joseph Lipari
Published: New York Law Journal, September 12, 2014
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In "Bizarro" Position, State Argues Against Combined Reporting

by Joseph Lipari
Published: New York Law Journal, June 13, 2014
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Software-Service Distinction 'Clouds' Application of Sales Tax

by Joseph Lipari
Published: New York Law Journal, March 14, 2014
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Recent State Tax Department Advisory Opinion Addresses Interesting Development Technique

by Joseph Lipari
Published: New York Law Journal, December 13, 2013
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Determination on Sale by S Corporation Explains Allocation Rules

by Joseph Lipari
Published: New York Law Journal, September 13, 2013
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Recent Partnership Determination on Tax Liability of Non-Resident

by Joseph Lipari
Published: New York Law Journal, June 14, 2013
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Recent Domicile Determination Gives Taxpayers Reason for Optimism

by Joseph Lipari, Jason K. Binder
Published: New York Law Journal, March 8, 2013
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Guidance on Withholding Taxes Reveals Complexities

by Joseph Lipari
Published: New York Law Journal, September 14, 2012
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Careful Planning Required When Moving to New York

by Joseph Lipari
Published: New York Law Journal, June 8, 2012
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Proposed Changes to New York State Taxation of Carried Interests

by Joseph Lipari
Published: New York Law Journal, March 09, 2012
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Recent New York Residency Cases Reveal Difficulties

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 11, 2011
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Leases Receive Favorable Investment Capital Treatment

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, December 17, 2010
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Title Abstracts and Public Documents Now Taxable

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, September 17, 2010
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Married, Filing Jointly? Same-Sex Marriages and New York Taxes

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, June 18, 2010
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Undue Hardship Under New York's Sales Tax and Offer-in-Compromise Program

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 12, 2010
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New York's Changes to Tax Policy Have Downsides for Nonresidents

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 28, 2009
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Governor's Proposed Executive Budget for 2009-2010

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, January 07, 2009
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Effective Hedge Fund Tax Practices - State and Local Tax Considerations

by Joseph Lipari, Carolyn Joy Lee
Published: 10th Annual . . . Hedge Fund Conference, November 01, 2008
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No More Temporary Residence in New York

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, October 29, 2008
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The State's New Voluntary Disclosure Program May Not Drive Delinquent Taxpayers to the Tax Rolls

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, July 15, 2008
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Legislative Changes Affect E-Commerce Retailers, Not-For-Profits, and Tax Shelter Participants

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 29, 2008
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Tribunal Case on Subsidiary to Have Great Impact

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, January 10, 2008
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Consolidated Returns Generate Complications

by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, October 30, 2007
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2007 Budget Bill Targets State Tax 'Loopholes'

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, April 30, 2007
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The State Income Taxation of Trusts: An Interesting Morass

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, January 16, 2007
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Tax Regulations: Why They Matter, and What's New

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, November 11, 2006
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Struggling to Estimate Sales Tax of Restaurants

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 16, 2006
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Tribunal Strikes Down Aggressive Positions By Taxpayer And Department

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 29, 2006
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ALJ Determination Radically Changes New York Taxation of Partners' Retirement Income

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 16, 2006
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IRS and States Continue to Crack Down on Tax Shelters

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 21, 2005
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State and Local Side Effects of the American Jobs Creation Act

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, November 12, 2004
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American Jobs Creation Act of 2004 International Tax Provisions

by Mark David Rozen, Joseph Lipari, Michael J. Miller
Published: R & H Letter to Clients and Friends, November 11, 2004
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Defining Permanent Places of Abode: Cases and Rulings

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 18, 2004
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New Use Tax Reporting Requirements Create Much Confusion

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 22, 2004
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Tax Departments, Tribunals Differ on Combined Reporting Cases

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 05, 2004
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Residents May Face Federal Alternative Minimum Tax Problems

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, December 18, 2003
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Don't Ignore Obligation to Notify New York of Federal Changes!

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 15, 2003
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Federal, State and City Tax Amendments: Effects on N.Y. Law Firms

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 11, 2003
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'Ladas and Parry,' 'Fried, Frank' Cases Impact City Law Firms

by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 21, 2003
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New York State's Tax Amnesty Is Under Way

by Joseph Lipari
Published: New York Law Journal, December 31, 2002
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Transfers to Foreign Trusts: Treasury Proposes Regulations Under §§679 and 684

by Joseph Lipari, Quincy Cotton
Published: Tax Management International Journal, January 12, 2001

New Safe Harbor for Reverse Like-Kind Exchanges

by Howard J. Levine, Lary S. Wolf, Joseph Lipari, Ezra Dyckman
Published: R & H Letter to Clients & Friends, September 29, 2000

IRS Scrambling to Attack Lease Strips

by Joseph Lipari
Published: Tax Management International Journal, January 14, 2000

Confusion in Allocating Partnership Income from Property

by Joseph Lipari
Published: Inside New York Taxes, April 15, 1997

Late Filing Penalty Upheld -- Sale of New York Co-op Apartment by Nonresidents

by Joseph Lipari
Published: Inside New York Taxes, January 15, 1997

Partner Taxed on Out-of-State Investments in Partnership's Name

by Joseph Lipari
Published: Inside New York Taxes, January 15, 1997