Brandon J. Bourg

Brandon is a member of the firm’s State & Local Tax Practice. He counsels individual and business clients on all aspects of state and local tax, including planning, compliance, audit, and litigation.

During law school, Brandon served as a student practitioner in the Syracuse University College of Law Transactional Law Clinic. Brandon was a member of the Travis H.D. Lewin Advocacy Honor Society Negotiation Team and an Executive Editor of the Syracuse Law Review.

Services

Education

SUNY Geneseo, B.A. in Political Science, cum laude

Syracuse University College of Law, J.D., cum laude

Admissions

Florida
New York

Recognitions

Executive Editor, Syracuse Law Review
Member, The Order of the Barristers
Justinian Honorary Law Society
CALI Excellence for the Future Award: Fed. Tax II - Business Transactions
CALI Excellence for the Future Award: Sports Law
CALI Excellence for the Future Award: Alternate Dispute Resolution
CALI Excellence for the Future Award: Legal Communications & Research II

News & Insights

WebinarNovember 19, 2024 - January 9, 2025
2024 Hodgson Russ Fall Tax Series
SeminarTuesday, June 25 and Thursday, July 18605 3rd Ave., New York, New York
2024 Summer Tax Series
News3.1.2024TaxStringer
Taxation of the Mobile Workforce – An Employer’s Perspective
Blog Post11.20.2023
COVID and New York’s Convenience Rule: Litigation Update
As our regular readers know (all 7 of them), one of the bigger SALT issues to come out of COVID, especially in New York, relates to New York’s “Convenience of the Employer” rule. Under that rule, wages that a nonresident employee earns while working outside of New York State are treated as New York-sourced income if the employee is working from home for their New York employer for their own convenience. As we reported back in October 2020, several months into the pandemic the New York Tax Department announced its position that COVID-related telecommuting would have no impact on its application of the convenience rule. And as we experienced in a number of personal income tax audits after that, the Tax Department extended this position even to situations where an employer had closed its office in New York.
Article9.18.2023Tax Notes State
Charting the Course for Multistate Voluntary Disclosures
Alert7.6.2023Hodgson Russ LLP State & Local Tax Alert
New Jersey Enacts Major Changes to Corporate and Gross Income Tax
Alert5.5.2023Hodgson Russ State and Local Tax Alert
New York State Budget Notes – May 5, 2023
Press Release2.27.2023
Hodgson Russ LLP Adds Associate to its State & Local Tax Practice

Multimedia & Podcasts

1.16.2024
The Zelinsky Case – Tax Department Wins Round 1
The administrative law judge in the Zelinsky case issued a determination in favor of the tax department. Andrew Wright and Brandon Bourg join Joe Tantillo to discuss the analysis in the determination and break down what this means for the case moving forward. For now, the convenience rule remains good law, but will the analysis hold on appeal? Tune in to hear our thoughts.