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State and Local Taxation

Ellen Seiler Brody

Ellen Seiler Brody

Partner
Tel:(212) 903-8712 | Email | V-Card
Nancy Chassman

Nancy Chassman

Partner
Tel:212-903-8767 | Email | V-Card
Joseph  Lipari

Joseph Lipari

Partner
Tel:(212) 903-8765 | Email | V-Card
Ronald A.  Morris

Ronald A. Morris

Counsel
Tel:(212) 903-8781 | Email | V-Card
Lary S. Wolf

Lary S. Wolf

Partner
Tel:(212) 903-8719 | Email | V-Card

Creative solutions for today’s complex, multi-tiered business organizations often require blending state and local tax expertise with substantive knowledge of the federal tax treatment of corporate, partnership, real estate and international transactions. To provide our clients with this capability in New York’s challenging tax environment, Roberts & Holland has developed extensive in-depth experience working with virtually all the New York State and City taxes. Our attorneys address state and local tax issues with the same intensity, creativity and overall business perspective they apply to federal tax issues.

Our clients include banks, utilities, insurance companies, public and privately held manufacturing, retail, service, finance and real estate companies. We also provide New York tax expertise to tax professionals across the country, functioning as a special resource to major law firms, accounting firms and in-house corporate tax departments. We have been brought in as special counsel on a number of large mergers, which although tax free for federal purposes, had the potential to involve significant New York State and City sales and transfer taxes. We have been able to identify structural and operational issues and develop solutions to minimize taxes for the new corporate group.

In addition to structuring major transactions, such as mergers, acquisitions, dispositions, refinancings and public offerings, we also provide overall tax planning and assistance in the conduct of audits, appeals and litigation. For many of our national and international clients, a fundamental question is whether sufficient nexus exists to be subject to New York tax, a question that requires analysis of the entity’s activities and, increasingly, its involvement with affiliates that are present in the State. We advise on issues of allocation and apportionment, unitary business and combined reporting.

In addition to the State Franchise Tax and City General Corporation Tax applicable to most corporate enterprises, the State and City apply special tax regimes to banks, utilities, telecommunications, transportation and insurance companies, under which income from business operations, investments and subsidiaries is treated differently. And because businesses conducted in non-corporate form, including LLCs and LLPs, frequently encounter difficulty with New York City’s Unincorporated Business Tax (UBT), our extensive experience with the taxation of pass-through entities in many different industries enables us to provide our clients with creative planning ideas, as well as assistance with UBT audits. We also represent clients in sales, personal income, residence, gift and estate tax matters.

We are widely recognized for our skill and experience dealing with the many transactional taxes that New York applies to real estate transactions, which can have significant, often unanticipated, effects. We advise clients on all aspects of these taxes, from straightforward property sales to sophisticated leasing transactions, partnership structures, corporate mergers and spin-offs, securitized financings, workouts, foreclosures and bankruptcies. Due to the breadth of our planning and controversy experience in this area, we are often called upon to work with government officials and legislative committees to develop statutory provisions, regulations and administrative solutions to industry problems.

Roberts & Holland has developed excellent working relationships with New York State and City tax administrators based on technical expertise and mutual respect. We can readily access the right people to secure informal guidance or expedite rulings, audit resolutions and settlements. Many of our Fortune 500 clients call upon us to help them effectively navigate the complex administrative practices and procedures involved in the audit and appeals processes of the State and City. If a case must go to trial, our attorneys bring a wealth of litigation experience to the counsel table, including an intimate knowledge of the structure, procedures and operations of New York’s Tax Tribunals. We have litigated issues under virtually every type of State and City tax at every level in the judicial system, including the New York State and City Tax Appeals Tribunals, the New York State Supreme Court and the Appellate Divisions, and the Court of Appeals, New York’s highest court.

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.
Published: The Daily Tax Report, February 28, 2019
Download the file for Marriage and the 2017 Tax Reform Law.
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
Published: Tax Management Real Estate Journal, November 7, 2018
Download the file for Qualified Opportunity Zones and Select Partnership Issues.
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 Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
Download the file for Recent Guidance Regarding Deduction of Fines.
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 Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, October 28, 2015
Download the file for Sounds Like a Plan? Taxpayer Wins NYC Real Property Transfer Tax Aggregation Case.
by Ezra Dyckman
Published: New York Law Journal, June 24, 2015
Download the file for Avoiding Transfer Tax Pitfalls.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2015
Download the file for Inclusion of Refundable Tax Credits in Income.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2014
Download the file for Income Classification Pitfalls for Executives of Startups.
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 Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 16, 2014
Download the file for Claim for Bad Tax Advice Results in Nontaxable Recovery.
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 Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
Download the file for Property Abandonment Results in Capital Loss:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
Download the file for
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 Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, February 27, 2013
Download the file for Advisory Opinion Guides Property Owners on Sales Tax.
by Joseph Lipari
Published: New York Law Journal, September 14, 2012
Download the file for Guidance on Withholding Taxes Reveals Complexities.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
Download the file for More About Step Transactions: G.D. Parker v. Commissioner.
by Joseph Lipari
Published: New York Law Journal, June 8, 2012
Download the file for Careful Planning Required When Moving to New York.
by Carl Smith, Edward Stein
Published: Columbia Journal of Gender and Law, July 1, 2012
Download the file for Dealing With DOMA: Federal Non-Recognition Complicates State Income Taxation of Same-Sex Relationships.
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.
Published: R&H Letter to Clients & Friends, January 22, 2010
Download the file for New York State Tax Settlment Program: Penalty and Interest Reduction.
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 , Carolyn Joy Lee
Published: State Tax Notes, February 26, 2007
Download the file for The IRS Identifies Pitfalls In State Tax Credits Deals.
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 , Carolyn Joy Lee
Published: State Tax Notes, April 17, 2006
Download the file for State Corporate Income Taxes No Longer Make Sense.
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.
Published: R&H Letter to Clients and Friends, June 08, 2005
Download the file for New IRS Rules on Written Tax Advice.
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 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 Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 25, 2004
Download the file for Give and Take -- New Federal, State and City Tax Legislation.
by , Carolyn Joy Lee
Published: ABA Tax Section News Quarterly, May 01, 2004
Download the file for The Rising Significance of State Death Taxes.
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 Lary S. Wolf
Published: The Metropolitan Corporate Counsel, January 01, 2004
Download the file for Roberts & Holland: The Largest Tax Boutique in The Country.
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.
Published: R & H Letter to Clients & Friends, November 10, 2003
Download the file for Recent Developments in State and Local Taxation.
by , Carolyn Joy Lee
Published: The Metropolitan Corporate Counsel, November 01, 2003
Download the file for State and Local Taxes Can Hold Unwelcome Surprises for Corporate  M&A.
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 , Debra Silverman Herman
Published: The State and Local Tax Lawyer, September 15, 2002
Download the file for Stock Option Income -- Double Taxed Income.
by , Glenn Newman
Published: New York Law Journal, August 12, 2002
Download the file for Did New Jersey Turn New York Into a Tax Haven?.
by , Glenn Newman
Published: New York Law Journal, June 21, 2001
Download the file for Use Taxes on Purchases Made by New York Residents.
by , Glenn Newman
Published: New York Law Journal, March 29, 2002
Download the file for Unincorporated Business Tax and Bank Tax Developments.
by , Glenn Newman
Published: New York Law Journal, December 20, 2001
Download the file for Who Is a
by , Glenn Newman
Published: New York Law Journal, August 31, 2001
Download the file for Combined Reporting: The Sherwin-Williams Case.
by , Glenn Newman
Published: New York Law Journal, June 22, 2001
Download the file for New York Residency Audits Can Be Intrusive.
by , Glenn Newman
Published: New York Law Journal, March 20, 2001
Download the file for Double-Dipping for the State of New York?.
by , Glenn Newman
Published: New York Law Journal, December 20, 2000
Download the file for New York Issues: Unincorporated Business Tax, Source of Income.
by , Glenn Newman
Published: New York Law Journal, August 31, 2000
Download the file for New York Combined Report Cases.
Published: R & H Letter to Clients & Friends, July 31, 2000
by , Glenn Newman
Published: New York Law Journal, June 21, 2000
Download the file for New York Tax Tribunals: It May Be Legal, But Is It Right?.
Published: R & H Letter to Clients & Friends, May 09, 2000
Published: R & H Letter to Clients & Friends, April 11, 2000
Published: R & H Letter to Clients & Friends, April 04, 2000
by Glenn Newman
Published: New York Law Journal, March 30, 2000
Download the file for Three Cases Show Burden Is on Taxpayer for Presale Tax Planning.
Published: R & H Letter to Clients & Friends, January 31, 2000
by Glenn Newman
Published: New York Law Journal, December 15, 1999
Download the file for Part-Time Residents; Use of Catalogues.
Published: R & H Letter to Clients & Friends, October 28, 1999
by David E. Kahen
Published: New York Law Journal, October 27, 1999
Download the file for Credit Line Mortgages -- And Their Treatment Under New York State Tax Law.
by Glenn Newman
Published: New York Law Journal, August 31, 1999
Download the file for The Contentious Issue of
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 25, 1999
Download the file for NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a
by Glenn Newman
Published: New York Law Journal, June 16, 1999
Download the file for The Commuter: Residents v. Non-Residents.
by Glenn Newman
Published: New York Law Journal, March 31, 1999
Download the file for Employee Stock Options and Separation Payments.
Published: R & H Letter to Clients & Friends, February 23, 1999
by , Glenn Newman
Published: Inside New York Taxes, February 15, 1999
by , Glenn Newman
Published: Inside New York Taxes, February 15, 1999
by , Carolyn Joy Lee
Published: PLI - Mergers & Acquisitions 1999, January 11, 1999
by Glenn Newman
Published: New York Law Journal, October 21, 1998
Download the file for Income of Law Partner from Real Estate Partnerships.
by , Carolyn Joy Lee
Published: State Tax Notes, October 12, 1998
by Glenn Newman
Published: New York Law Journal, July 30, 1998
Download the file for Six-Month Rule for Decisions: Corporate Tax on Co-Ops.
by Glenn Newman
Published: New York Law Journal, April 15, 1998
Download the file for The Six-Month Period for Issuing a Decision.
by Glenn Newman
Published: January 16, 1998
Download the file for Jurisdiction of Tribunals, Appellate Review.
by Glenn Newman
Published: New York Law Journal, September 25, 1997
Download the file for Procedures for Protest to New York State and City Tribunals.
by , Carolyn Joy Lee
Published: State Tax Notes, April 21, 1997
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