Timothy Noonan

About Timothy Noonan

I focus my practice on state and local taxes, and have particular expertise in New York matters. Over the past 21 years, I have handled more than personal income tax, sales tax, corporate tax, or other New York tax audits, and approximately 100 cases in New York’s Division of Tax Appeals. I lead my firm\'s New York Residency Practice, and I have 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. I\'ve also also co-authored the 2018 edition of the CCH Residency and Allocation Audit Handbook, and have been quoted by media outlets, including the Wall Street Journal, New York Times, and Forbes, on residency and other state tax issues. My monthly column called “Noonan’s Notes” in Tax Analysts’ State Tax Notes covers state tax issues, and I am a member of the publication’s prestigious Advisory Board. I have also 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.I speak on state tax issues for audiences around the country on an average of 30 times a year, including a regular stint on the CCH webinar circuit. I also run the award-winning Noonan’s Notes Blog, offering regular commentary on developments in the world of New York and multistate tax law. In my \"free time,\" I\'m a busy dad. My wife and I have 13 kids. And two grandkids. No TV show, though (yet).

Experience

1. Partner

   Hodgson Russ LLP

   Jul 1998 — Present

Education

• University at Buffalo School of Law

  Juris Doctor (J.D.), Law

  1996 — 1999

• University at Buffalo

  Bachelor of Arts - BA, Philosophy

  1992 — 1996

Skills

• Residency
• Income Tax
• Tax
• Tax Law
• Litigation
• Corporate Tax
• Tax Controversy