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I focus my practice on state and local taxes, and have particular expertise in New York matters. Over the past 20 years, I have handled more than 1,000 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 co-authored the 2014 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 all sorts of state tax issues, and I have 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, and the New York chapter of LexisNexis’s Practice Insights.
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