Select Publications

  • “The ABCs of Worker (Mis-)Classification Recent Developments in New Jersey,” The CPA Journal (March 2023)
  • “New York Appeals Court Holds Taxpayer’s Vacation Home Did Not Qualify as “Permanent Place of Abode,” The CPA Journal (September 2022)
  • “Complexity of Sales Taxation of Information Services: A Review of Recent New York Litigation,” The CPA Journal (February 2022)
  • “The Exodus from New York Due to CV19 – Income Tax Residency Considerations,” The CPA Journal (June 2021)
  • “Recent New York Sales Tax Litigation Leaves Auto Dealership at Side of Road,” The CPA Journal (December 2020)
  • “Current Tax Issues in the Cloud: Sales of Software versus Services in Citrix,” The CPA Journal (July 2020)
  • “COVID-19 and the ‘Great Lockdown’ – Telework Multistate Tax Considerations,” The CPA Journal (July 2020)
  • “New York Sales Tax Litigation: 2019 Review,” Nassau Lawyer (December 2019)
  • “The Continuing Fight over the SALT Deduction Cap,” The CPA Journal (November 2019)
  • “Changing Domicile for Tax Benefits and Asset Protection,” The CPA Journal (October 2019)
  • “New York Sales Tax Economic Nexus Update,” The CPA Journal (October 2019)
  • “Tax Changes in the 2019/2020 New York State Budget: Summary of Key Provisions,” The CPA Journal (July 2019)
  • “How to Win a New York Sales Tax Audit, Despite Poor Recordkeeping,” The CPA Journal (April 2019)
  • “Wayfair: New Sales Tax Landscape & What You Need to Know,” Nassau Lawyer (December 2018)
  • “New Jersey Enacts Sales Tax Reforms:  Taxing Remote Sellers and Marketplace Facilitators,” The CPA Journal (November 2018)
  • “Protecting Your Snowbird Clients from a New York Residency Audit,” The Senior Lawyer (NYSBA) (Winter 2018)
  • “Is Using Sales Tax Revenue to Run Your Business a Wise Investment? (The Answer is “No!”),” Total Food Service (August 2018)
  • “Your Business Owes Sales Tax: Are You Personally Liable?,” Total Food Service (June 2018)
  • “When Not Paying Sales Tax Turns Criminal: How To Avoid Worst-Case Scenarios,” Total Food Service (May 2018)
  • “Making Sense of Sales Tax Exemption Certificates,” Total Food Service (March 2018)
  • “NY, I Can’t Seem To Quit You (As My Tax Domicile),” Law 360 (March 2018)
  • “Buying a Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!,” Total Food Service (February 2018)
  • “Want to Avoid a Messy Sales Tax Audit? Good Recordkeeping is the Key,” Total Food Service (February 2018)
  • “5 things restaurant operators must know about taxes and personal liability,” Restaurant Hospitality (January 2018)
  • “The Nuts and Bolts of New York’s Sales Tax Rules for Contractors,” State Tax Notes (June 2015)
  • “Tax Collector in Mirror Is Closer Than It Appears: New York Acts to Suspend Taxpayers’ Driver’s Licenses,” State Tax Notes (November 2013)
  • “Haven’t Filed?  Simple Steps You Can Take to Avoid a Tax Audit Even if You Haven’t Filed Your Taxes,” Home Business Magazine (March/April 2012)
  • “Taxing Groupon-Type Coupons: New York Tax Department Guidance,” State Tax Notes (October 2011)
  • “My Father-in-Law, My Client, My Headache,” ABA GP Solo (September 2011)
  • “The Multistate Tax Quandary for Professional Athletes,” State Tax Notes (December 2010)

Comment, “Re-Thinking Privacy:  Peeping Toms, Video Voyeurs, and the Failure of the Criminal Law to Recognize a Reasonable Expectation of Privacy in the Public Space,” 49 Am. U. L. Rev. 1127 (2000) (cited in State v. Glas, 54 P.3d 147 (Wash. 2002) and numerous scholarly publications)

Publications

Select Publications

  • “The ABCs of Worker (Mis-)Classification Recent Developments in New Jersey,” The CPA Journal (March 2023)
  • “New York Appeals Court Holds Taxpayer’s Vacation Home Did Not Qualify as “Permanent Place of Abode,” The CPA Journal (September 2022)
  • “Complexity of Sales Taxation of Information Services: A Review of Recent New York Litigation,” The CPA Journal (February 2022)
  • “The Exodus from New York Due to CV19 – Income Tax Residency Considerations,” The CPA Journal (June 2021)
  • “Recent New York Sales Tax Litigation Leaves Auto Dealership at Side of Road,” The CPA Journal (December 2020)
  • “Current Tax Issues in the Cloud: Sales of Software versus Services in Citrix,” The CPA Journal (July 2020)
  • “COVID-19 and the ‘Great Lockdown’ – Telework Multistate Tax Considerations,” The CPA Journal (July 2020)
  • “New York Sales Tax Litigation: 2019 Review,” Nassau Lawyer (December 2019)
  • “The Continuing Fight over the SALT Deduction Cap,” The CPA Journal (November 2019)
  • “Changing Domicile for Tax Benefits and Asset Protection,” The CPA Journal (October 2019)
  • “New York Sales Tax Economic Nexus Update,” The CPA Journal (October 2019)
  • “Tax Changes in the 2019/2020 New York State Budget: Summary of Key Provisions,” The CPA Journal (July 2019)
  • “How to Win a New York Sales Tax Audit, Despite Poor Recordkeeping,” The CPA Journal (April 2019)
  • “Wayfair: New Sales Tax Landscape & What You Need to Know,” Nassau Lawyer (December 2018)
  • “New Jersey Enacts Sales Tax Reforms:  Taxing Remote Sellers and Marketplace Facilitators,” The CPA Journal (November 2018)
  • “Protecting Your Snowbird Clients from a New York Residency Audit,” The Senior Lawyer (NYSBA) (Winter 2018)
  • “Is Using Sales Tax Revenue to Run Your Business a Wise Investment? (The Answer is “No!”),” Total Food Service (August 2018)
  • “Your Business Owes Sales Tax: Are You Personally Liable?,” Total Food Service (June 2018)
  • “When Not Paying Sales Tax Turns Criminal: How To Avoid Worst-Case Scenarios,” Total Food Service (May 2018)
  • “Making Sense of Sales Tax Exemption Certificates,” Total Food Service (March 2018)
  • “NY, I Can’t Seem To Quit You (As My Tax Domicile),” Law 360 (March 2018)
  • “Buying a Restaurant? Watch Out For The Seller’s Sales Tax Liabilities!,” Total Food Service (February 2018)
  • “Want to Avoid a Messy Sales Tax Audit? Good Recordkeeping is the Key,” Total Food Service (February 2018)
  • “5 things restaurant operators must know about taxes and personal liability,” Restaurant Hospitality (January 2018)
  • “The Nuts and Bolts of New York’s Sales Tax Rules for Contractors,” State Tax Notes (June 2015)
  • “Tax Collector in Mirror Is Closer Than It Appears: New York Acts to Suspend Taxpayers’ Driver’s Licenses,” State Tax Notes (November 2013)
  • “Haven’t Filed?  Simple Steps You Can Take to Avoid a Tax Audit Even if You Haven’t Filed Your Taxes,” Home Business Magazine (March/April 2012)
  • “Taxing Groupon-Type Coupons: New York Tax Department Guidance,” State Tax Notes (October 2011)
  • “My Father-in-Law, My Client, My Headache,” ABA GP Solo (September 2011)
  • “The Multistate Tax Quandary for Professional Athletes,” State Tax Notes (December 2010)

Comment, “Re-Thinking Privacy:  Peeping Toms, Video Voyeurs, and the Failure of the Criminal Law to Recognize a Reasonable Expectation of Privacy in the Public Space,” 49 Am. U. L. Rev. 1127 (2000) (cited in State v. Glas, 54 P.3d 147 (Wash. 2002) and numerous scholarly publications)