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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.

by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, March 8, 2019
Download the file for Apple Sales Tax Case Disregards Form of Transaction.
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, March 8, 2019
Download the file for In Domicile Case, Tax Department Taxes Another
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, December 13, 2018
Download the file for Recent Opinion Holds Office Is Not a
by Joseph Lipari
Published: New York Law Journal, December 7, 2017
Download the file for Aggressive Tax Planning Backfires in NYC Installment Sale Case.
by Joseph Lipari, Ellen Seiler Brody
Published: TaxStringer, August 1, 2017
Download the file for Is New York Overreacting on Audit and Litigation of Federal Issues?.
by Joseph Lipari
Published: New York Law Journal, March 10, 2017
Download the file for
by Joseph Lipari
Published: New York Law Journal, March 11, 2016
Download the file for New York State Expands Audits of Federal Tax Issues.
by Joseph Lipari
Published: New York Law Journal, December 12, 2014
Download the file for Financing Plan Did Not
by Joseph Lipari
Published: New York Law Journal, September 12, 2014
Download the file for <p>Sales Tax Refund Cases Show No Sympathy for Sellers</p>
.
by Joseph Lipari
Published: New York Law Journal, June 13, 2014
Download the file for In
by Joseph Lipari
Published: New York Law Journal, March 14, 2014
Download the file for Software-Service Distinction 'Clouds' Application of Sales Tax.
by Joseph Lipari
Published: New York Law Journal, December 13, 2013
Download the file for Recent State Tax Department Advisory Opinion Addresses Interesting Development Technique.
by Joseph Lipari
Published: New York Law Journal, September 13, 2013
Download the file for Determination on Sale by S Corporation Explains Allocation Rules.
by Joseph Lipari
Published: New York Law Journal, June 14, 2013
Download the file for Recent Partnership Determination on Tax Liability of Non-Resident.
by Joseph Lipari, Jason K. Binder
Published: New York Law Journal, March 8, 2013
Download the file for <p>Recent Domicile Determination Gives Taxpayers Reason for Optimism</p>
.
by Joseph Lipari
Published: New York Law Journal, September 14, 2012
Download the file for Guidance on Withholding Taxes Reveals Complexities.
by Joseph Lipari
Published: New York Law Journal, June 8, 2012
Download the file for Careful Planning Required When Moving to New York.
by Joseph Lipari
Published: New York Law Journal, March 09, 2012
Download the file for Proposed Changes to New York State Taxation of Carried Interests.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 11, 2011
Download the file for Recent New York Residency Cases Reveal Difficulties.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, December 17, 2010
Download the file for Leases Receive Favorable Investment Capital Treatment.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, September 17, 2010
Download the file for Title Abstracts and Public Documents Now Taxable.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, June 18, 2010
Download the file for Married, Filing Jointly? Same-Sex Marriages and New York Taxes.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, March 12, 2010
Download the file for Undue Hardship Under New York's Sales Tax and Offer-in-Compromise Program.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, April 28, 2009
Download the file for New York's Changes to Tax Policy Have Downsides for Nonresidents.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, January 07, 2009
Download the file for Governor's Proposed Executive Budget for 2009-2010.
by Joseph Lipari, Carolyn Joy Lee
Published: 10th Annual . . . Hedge Fund Conference, November 01, 2008
Download the file for Effective Hedge Fund Tax Practices - State and Local Tax Considerations.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, October 29, 2008
Download the file for No More Temporary Residence in New York.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, July 15, 2008
Download the file for 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, April 29, 2008
Download the file for Legislative Changes Affect E-Commerce Retailers, Not-For-Profits, and Tax Shelter Participants.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, January 10, 2008
Download the file for Tribunal Case on Subsidiary to Have Great Impact.
by Joseph Lipari, Debra Silverman Herman
Published: New York Law Journal, October 30, 2007
Download the file for Consolidated Returns Generate Complications.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, April 30, 2007
Download the file for 2007 Budget Bill Targets State Tax 'Loopholes'.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, January 16, 2007
Download the file for The State Income Taxation of Trusts: An Interesting Morass.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, November 11, 2006
Download the file for Tax Regulations: Why They Matter, and What's New.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 16, 2006
Download the file for Struggling to Estimate Sales Tax of Restaurants.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 29, 2006
Download the file for Tribunal Strikes Down Aggressive Positions By Taxpayer And Department.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 16, 2006
Download the file for ALJ Determination Radically Changes New York Taxation of Partners' Retirement Income.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 21, 2005
Download the file for IRS and States Continue to Crack Down on Tax Shelters.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, November 12, 2004
Download the file for State and Local Side Effects of the American Jobs Creation Act.
by Mark David Rozen, Joseph Lipari, Michael J. Miller
Published: R & H Letter to Clients and Friends, November 11, 2004
Download the file for American Jobs Creation Act of 2004 International Tax Provisions.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 18, 2004
Download the file for Defining Permanent Places of Abode: Cases and Rulings.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 22, 2004
Download the file for New Use Tax Reporting Requirements Create Much Confusion.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 05, 2004
Download the file for Tax Departments, Tribunals Differ on Combined Reporting Cases.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, December 18, 2003
Download the file for Residents May Face Federal Alternative Minimum Tax Problems.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, August 15, 2003
Download the file for Don't Ignore Obligation to Notify New York of Federal Changes!.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, June 11, 2003
Download the file for Federal, State and City Tax Amendments:  Effects on N.Y. Law Firms.
by Joseph Lipari, Carolyn Joy Lee
Published: New York Law Journal, March 21, 2003
Download the file for 'Ladas and Parry,' 'Fried, Frank' Cases Impact City Law Firms.
by Joseph Lipari
Published: New York Law Journal, December 31, 2002
Download the file for New York State's Tax Amnesty Is Under Way.
by Joseph Lipari, Quincy Cotton
Published: Tax Management International Journal, January 12, 2001
by Howard J. Levine, Lary S. Wolf, Joseph Lipari, Ezra Dyckman
Published: R & H Letter to Clients & Friends, September 29, 2000
by Joseph Lipari
Published: Tax Management International Journal, January 14, 2000
by Joseph Lipari
Published: Inside New York Taxes, April 15, 1997
by Joseph Lipari
Published: Inside New York Taxes, January 15, 1997
by Joseph Lipari
Published: Inside New York Taxes, January 15, 1997