Joseph Lipari, for more than 30 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.
Education
- Boston University School of Law, J.D., magna cum laude
- Columbia University, B.A.
Admissions
- New York
News & Insights
- 06/08/2021
- Publications
Recent Case Demonstrates Difficulties in Changing Domicile
- Joseph Lipari, Ellen Seiler Brody
- New York Law Journal
- 03/01/2021
- Publications
- March 8, 2019
- Publications
In Domicile Case, Tax Department Taxes Another “Bizarro” Position
- Joseph Lipari, Aaron S. Gaynor
- New York Law Journal
- March 8, 2019
- Publications
Apple Sales Tax Case Disregards Form of Transaction
- Joseph Lipari, Aaron S. Gaynor
- New York Law Journal
- December 13, 2018
- Publications
Recent Opinion Holds Office Is Not a “Permanent Place of Abode”
- Joseph Lipari, Aaron S. Gaynor
- New York Law Journal
- December 7, 2017
- Publications
Aggressive Tax Planning Backfires in NYC Installment Sale Case
- Joseph Lipari
- New York Law Journal
- August 1, 2017
- Publications
- March 10, 2017
- Publications
“CheckFree” Provides Distinction Between Services and “Other Receipts”
- Joseph Lipari
- New York Law Journal
- March 11, 2016
- Publications
New York State Expands Audits of Federal Tax Issues
- Joseph Lipari
- New York Law Journal
- December 12, 2014
- Publications
Financing Plan Did Not “Sweep” Away Sales Tax Liability
- Joseph Lipari
- New York Law Journal
- September 12, 2014
- Publications
Sales Tax Refund Cases Show No Sympathy for Sellers
- Joseph Lipari
- New York Law Journal
- June 13, 2014
- Publications
In “Bizarro” Position, State Argues Against Combined Reporting
- Joseph Lipari
- New York Law Journal
- March 14, 2014
- Publications
Software-Service Distinction ‘Clouds’ Application of Sales Tax
- Joseph Lipari
- New York Law Journal
- December 13, 2013
- Publications
- September 13, 2013
- Publications
Determination on Sale by S Corporation Explains Allocation Rules
- Joseph Lipari
- New York Law Journal
- June 14, 2013
- Publications
Recent Partnership Determination on Tax Liability of Non-Resident
- Joseph Lipari
- New York Law Journal
- March 8, 2013
- Publications
Recent Domicile Determination Gives Taxpayers Reason for Optimism
- Joseph Lipari, Jason K. Binder
- New York Law Journal
- September 14, 2012
- Publications
Guidance on Withholding Taxes Reveals Complexities
- Joseph Lipari
- New York Law Journal
- June 8, 2012
- Publications
Careful Planning Required When Moving to New York
- Joseph Lipari
- New York Law Journal
- March 09, 2012
- Publications
Proposed Changes to New York State Taxation of Carried Interests
- Joseph Lipari
- New York Law Journal
- March 11, 2011
- Publications
Recent New York Residency Cases Reveal Difficulties
- Joseph Lipari, Debra Silverman Herman
- New York Law Journal
- December 17, 2010
- Publications
Leases Receive Favorable Investment Capital Treatment
- Joseph Lipari, Debra Silverman Herman
- New York Law Journal
- September 17, 2010
- Publications
Title Abstracts and Public Documents Now Taxable
- Joseph Lipari, Debra Silverman Herman
- New York Law Journal
- June 18, 2010
- Publications
Married, Filing Jointly? Same-Sex Marriages and New York Taxes
- Joseph Lipari, Debra Silverman Herman
- New York Law Journal
- March 12, 2010
- Publications
Undue Hardship Under New York’s Sales Tax and Offer-in-Compromise Program
- Joseph Lipari, Debra Silverman Herman
- New York Law Journal