Mario Caito

Mario 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. Mario has ample experience in the state tax residency area and assists clients in planning their move and through the audit and appeal processes. He often counsels clients at the planning stage on structuring ongoing business relationships and transactions to minimize taxes owed to states in which clients are nonresidents. Mario also consistently works with businesses to assure they are compliant with applicable state sales and use taxes, and if they are audited, he defends their compliance as well.

Mario was a Summer Associate with the firm before graduating from law school. While earning his J.D., he was a member of the William & Mary Law School Federal Income Tax Clinic and assisted in the representation of low-income Virginia taxpayers before the IRS and in U.S. Tax Court cases.

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Education

Canisius College, B.A., summa cum laude

William & Mary Law School, J.D.

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New York

News & Insights

SeminarTuesday, June 25 and Thursday, July 18605 3rd Ave., New York, New York
2024 Summer Tax Series
Blog Post6.18.2024
High-Profile FCA Residency Case Settles for $40 Million
Over the past decade, New York and other states have employed some version of a “False Claims Act” (FCA) to enforce violations of the tax law, and occasionally these cases wade into residency and personal income tax waters. One of the tax jurisdictions is the District of Columbia, and recently they scored a big win in a FCA case.
Blog Post1.3.2024
Massachusetts v. Welch: Taxing a Nonresident on Intangible Stock Sales
As states continue to seek increased revenues, especially those high-tax states dealing with a dwindling tax base, we’re starting to see some states take unusual and fairly aggressive positions in tax cases. One recent example we covered involved New York and the enforcement of its “convenience rule” in the Zelinsky case. In November 2023, the Massachusetts Appellate Tax Board issued another doozy, holding in Welch v. Commissioner of Revenue that a nonresident could be taxed on the gain from the sale of stock. (Docket No. C339531 (November 29, 2023)).
Blog Post7.17.2023
Fact-Free Residency Case at Tax Appeals Tribunal?
A few weeks ago, the Tax Appeals Tribunal issued a decision in a residency case, Matter of Glynn, holding that the Administrative Law Judge’s grant of summary determination was properly granted to the Division of Taxation. This is somewhat unusual for a residency case, as more extensive fact finding is usually necessary to resolve these disputes. And our fellow blogger at Taxes in New York (“TiNY”) had a lot to say about this opinion. A few other thoughts from this corner………
News7.6.2023Hodgson Russ LLP State & Local Tax Alert
New Jersey Enacts Major Changes to Corporate and Gross Income Tax
News6.5.2023Tax Notes State
New Budget Brings New Tax Provisions in New York
News6.2023Journal of Taxation
U.S. Supreme Court Update, June 2023
Blog Post5.8.2023
An Inside Look at Zelinsky Part II
Edward Zelinsky, a Connecticut resident and professor at the Benjamin N. Cardozo School of Law in New York City, recently added another chapter to his New York tax chronicles, once again challenging New York’s convenience of the employer rule. Professor Zelinsky lost his previous battle with New York, Zelinsky v. Tax Appeals Tribunal, 1 N.Y.3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), but this one has a bit of a different twist, as outlined in his 2019 and 2020 petitions for a hearing with the Division.
News5.5.2023Hodgson Russ State and Local Tax Alert
New York State Budget Notes – May 5, 2023
News3.2023Journal of Taxation
U.S. Supreme Court Update, March 2023
News2.13.2023Hodgson Russ State & Local Tax Alert
Tax Provisions of Interest in the Proposed 2023-24 Budget Bill
News1.3.2023Hodgson Russ SALT Alert
New Jersey Tax Laws: Out with the Old and In with the New Tax Laws in 2023
News12.2022Journal of Taxation
U.S. Supreme Court Update, December 2022

Multimedia & Podcasts

4.7.2023
Tax Provisions of Interest in the Proposed 2023-2024 New York State Budget Bill
Joe sits down with SALT attorneys Chris Doyle and Mario Caito to discuss some highlights from the New York State Legislature’s proposed Revenue portions of the State’s 2023-24 Budget (Assembly Bill 3009/Senate Bill 4009)(the “Budget”). The group also highlights some of the proposed tax rate increases and wealth tax proposals that have been floated by state legislators.

Mario T. Caito

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