Andrew’s practice deals with all aspects of state and local tax (SALT). Though his primary focus is on New York State and New York City matters, Andrew handles multistate SALT matters as well.
Andrew has in-depth experience in the area of state tax residency and assists clients from the planning stage through the audit and appeal processes. Andrew counsels clients planning moves out of states like New York on how to accomplish their moves in ways most likely to be accepted by state taxing authorities on audit, while also allowing the clients to maintain some connections to their former home state. He also counsels clients, often in connection with a change of residence, on structuring transactions and ongoing business relationships to minimize the taxes owed by clients to states in which they are non-residents.
While Andrew prefers to advise clients on the front-end of a move, he also understands that many clients will only seek his counsel after they’ve received an audit notice. Andrew has extensive experience defending clients’ residency changes in the audit context. Andrew is a tenacious advocate for his clients. When audits or administrative tax litigation is involved, Andrew rolls up his sleeves and goes head-to-head with auditors and lawyers representing the state tax departments. In the residency space, Andrew has successfully represented hundreds of clients in audits and well over 100 clients in appeals of contested residency audits.
Andrew's experience in residency matters also extends to 548-day rule and 30-day rule planning and audits. He has successfully helped many clients plan for, execute, and defend on audit, 548-day rule and 30-day rule strategies, which resulted in nonresident status in New York. Clients he assists in these matters include: New Yorkers wishing to minimize state and/or city tax on discrete liquidity events, US expatriates working abroad, and those wishing to change their residency to a foreign country.
Andrew is also involved in a host of other New York tax controversy work. Recent matters include – audits and appeals dealing with the application of the New York’s MCTMT to limited partner income, Article 9A corporate apportionment audits, and New York sales and use tax audits and appeals.
Finally, Andrew is heavily involved in the area of multistate tax compliance for cross-border businesses. In conjunction with appropriate federal and international tax planning, Andrew advises on U.S. state and local tax compliance issues to identify tax liability and risk concerns for cross-border businesses. Once the compliance issues are identified, Andrew works with these businesses to resolve past compliance issues and ensure compliance on a go-forward basis.Recognitions
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Listed, Upstate New York Super Lawyers Rising Stars (Tax) 2021 - 2023
- Former executive editor, Syracuse Law Review
- Justinian Honor Society
- Order of the Coif
News & Insights
- SeminarTuesday, June 25 and Thursday, July 18605 3rd Ave., New York, New York
- SeminarJanuary 25, 2024 - February 16, 2024Palm Beach, Boca Raton, Sarasota, Naples, Florida
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- WebinarOctober 25 - November 29, 2023
- SeminarEmbassy Suites – Syracuse Destiny, 311 Hiawatha Blvd. West, Syracuse, NY 13204
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- SeminarJune 21 - August 2, 2023605 Third Avenue, New York, New York
- NewsHodgson Russ LLP State & Local Tax Alert
- NewsNerdWallet
- NewsHodgson Russ State and Local Tax Alert
- Blog Post
After years of considering a move from your high-income-tax state (I’m looking at you New York and California) to an income-tax-friendly state (hello Florida), you’ve finally decided to take the plunge. What do you do now? How do you ensure that you change your residence in a way that an auditor looking to collect tax revenue for the Tax Department in your former home state will respect?
My first piece of advice—don’t look to the internet for sophisticated legal advice on this topic.
- SeminarJanuary 26, 2023 - February 24, 2023Palm Beach, Boca Raton, Miami, Sarasota, Naples, Florida
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- SeminarEmbassy Suites – Syracuse Destiny
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- SeminarJune 15 - July 20, 2022NYC and Park Ridge, NJ
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- SeminarFebruary and March 2022Manalapan/Palm Beach, Boca Raton, Sarasota and Naples, Florida
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- NewsHodgson Russ State & Local Tax Alert
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- Speaking Engagement
- Speaking Engagement
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- WebinarOctober 21 & 28 and November 4 & 18
- NewsHodgson Russ State & Local Tax Alert
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Last year we published a full-length article in State Tax Notes that discussed the importance of cell phone records in residency audits and did a deeper dive on some of the issues we’ve seen come up in reviewing various cell phone records in these audits. Here is a link to that article: /assets/htmldocuments/2019stn16-4.pdf
- WebinarWednesdays, May 6 - June 17
- NewsHodgson Russ State & Local Tax Alert
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- SeminarJanuary and February 2020Boca Raton, Fort Lauderdale, Naples, Manalapan, Miami, Sarasota, Florida
- Speaking EngagementSyracuse, NY
- Press ReleasePress Release
- Blog Post
Many people experience sticker shock with respect to sales tax and other government-imposed fees (i.e., title fees) when it comes time to purchase or lease a new vehicle.
- Blog Post
If you are a regular reader of Administrative Law Judge (“ALJ”) Determinations and Orders issued at New York’s Division of Tax Appeals (“DTA”), you have probably observed the frequency with which ALJ’s dismiss petitions filed by taxpayers based on timeliness issues. For the uninitiated, the DTA’s rules of practice and procedure, which are part New York State’s regulations governing taxation and finance, generally require that taxpayers file a petition appealing an audit determination or conciliation order within 90 days of its issuance. Frequently, taxpayers fail to properly file their petition within this 90-day window. And, absent very unusual circumstances, ALJs who review this issue dismiss those petitions based on these procedural failures. Indeed, dozens of taxpayers have their petitions dismissed by ALJs each year for this very reason. - NewsLaw 360
- Press ReleasePress Release
- Blog Post
There are always “traps” in the tax law, where taxpayers unwittingly walk into a tax problem that they didn’t see coming. In the residency area, some taxpayers often got trapped on a move-in or move-out situation, with the Tax Department taking the position that “statutory residency” trumps “domicile.” Thus, a taxpayer who didn’t move into New York until, say, August of a particular tax year still could be taxed as a full-year resident if he or she ran afoul of New York’s statutory residency test (i.e., the taxpayer maintained a permanent place of abode for almost the whole year and spent more than 183 days in the state). Indeed, the Nonresident Audit Guidelines (see page 64) contained a whole section about this.Guess what? We may have closed this trap!
- Blog Post
Fourth of July has come and gone. This year, nonresidents (more on this later) who brought a new boat to New York for the first time were hit with a breath of fresh air—and I’m not talking about the fresh air from [insert any of New York’s many boater-friendly bodies of water]. In years past, nonresidents who purchased a boat outside of New York and later brought that boat into New York were hit with full New York use tax on the purchase price or fair market value of that boat. As part of its 2015 budget, the New York State Legislature amended the sales and use tax rules applicable to boats.
Professional
- New York State Bar Association
