2022 New York State Tax Update
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Thursday, September 22, 2022
8:30 am – 4:45 pm EDT (including a 60-min. break)
Jeffrey S. Reed
Lance Rothenberg, J.D., LL.M.
Karen J. Tenenbaum
New York Tax Trends
Hot topics and trends
Legislative and budget update
New York Business Entities Tax Update
NYS pass-through entity tax
NYC pass-through entity tax
Public Law 86-272 update
New York Personal Income Tax Update
Domicile and statutory residency
Taxation of vacation homes
Convenience of employer rule
New York Litigation Update
Division of tax appeals and tax appeals tribunal cases
Court of appeals and appellate division cases
False Claims Act cases
Sales and Use Tax Update
Sales and use tax nuts and bolts
Responsible person status – personal liability
Nexus and Wayfair update
Economic Development, Business Expansion and
Job Creation—New York State Incentives
Overview of New York State tax incentive programs
Tax increment financing (TIF)
Workforce development incentive programs
New York State Tax Collections
Liens and warrants
Bank account levies
Installment payment plans
Drivers’ license suspensions
Each webinar session earns continuing education credit and can be registered for individually. All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.
Certificates of completion can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher.
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8.0 CPE Hours
8.0 NY CLE Hours
Continuing Education Credit Information
This webinar is open to the public and offers accountants 8.0 CPE credit hours (based on 50-minute hours) of intermediate-level CPE credits in the area of taxation. Prior knowledge in state taxation is beneficial, and no advance preparation is recommended.
HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Sponsor No. 103015.
HalfMoon Education Inc. is certified by the New York State CLE Board as an Accredited Provider of CLE programs.* This nontraditional format course offers 8.0 CLE hours, consisting of 8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys.
Attendance will be monitored, and attendance certificates will be available after the course for those who attend the entire course, respond to prompts, and score a minimum 80% on the quiz that follows the course (multiple attempts allowed).
*HalfMoon Education will provide financial hardship assistance to New York attorneys who wish to attend this event. Contact Frank Chapman at firstname.lastname@example.org for details.
Jeffrey S. Reed
Jeffrey S. Reed is Chair of the State and Local Tax Practice at Kilpatrick Townsend & Stockton, LLP in the New York City office. He concentrates his practice on state tax controversies, planning and unclaimed property. A former litigator for the Massachusetts Department of Revenue, Mr. Reed has represented clients in state tax controversy matters in over 30 states and has obtained favorable letter rulings for clients in several different jurisdictions. He regularly advises on the constitutionality of state tax positions, the availability of exemptions and incentives, and how to source revenue streams for state corporate income tax and sales tax purposes. He has handled New York qui tam (whistleblower) lawsuit litigation and received widespread acclaim for arguing and winning the closely-watched IT USA, Inc. case before the New York Tax Appeals Tribunal. Besides state tax, Mr. Reed also devotes a significant part of his practice to unclaimed property. Mr. Reed is the author of “The Reed Report,” a State Tax Notes column. He also writes a “Shop Talk” column for the Journal of Multistate Taxation and Incentives. He is the former Editor In Chief of the State and Local Tax Lawyer and is on the State and Local Tax Executive Committees for both the American Bar Association and the New York City Bar Association.
Lance E. Rothenberg J.D. LL.M.
Lance Rothenberg, J.D., LL.M., is a tax consultant with CohnReznick, LLP (New Jersey/New York) focusing on state and federal tax controversies and disputes as well as multi-state tax planning issues. Mr. Rothenberg has broad experience assisting a wide-range of businesses and business owners, from Fortune 100 companies and high net-worth individuals to small and mid-size businesses, facing a variety of federal, state, local, and multi-state tax issues, including sales and use taxes, personal income taxes and residency, payroll taxes, corporate income and franchise taxes, and excise taxes. Prior to joining CohnReznick, he gained significant tax experience working at prominent, international law firms in both Washington, DC and New York, NY. Mr. Rothenberg represents clients facing federal and state audits before the IRS and state/city tax departments, with residency audits, with voluntary disclosure matters, with sales/use tax audits, in collection proceedings, and when necessary, he assists with appeals before administrative tribunals. He frequently helps clients with obtaining advisory opinions and letter rulings, in addressing multi-state nexus issues, with tax clearance issues, with bulk sale issues, with responsible person trust fund assessments, and with responding to routine audit notices. He has significant experience defending New York residency audits, and has broad experience advising clients on sales and use tax matters, including Wayfair nexus and marketplace provider issues. He is a frequent author and lecturer on a variety of state and local tax topics.
Nate Strand is a tax attorney in New York City; he deals with issues such as tax audits and back taxes as well as general tax filing advice. Mr. Strand is a graduate of Tulane University, where he worked as an academic research assistant. He is licensed in New York and Louisiana.
Karen J. Tenenbaum
Karen J. Tenenbaum is a partner at Tenenbaum Law, P.C. An attorney for over 35 years, she founded Tenenbaum Law, P.C., providing legal counsel to individuals and businesses facing IRS and New York State tax problems. Ms. Tenenbaum and her team have successfully represented clients in matters including Federal and State Audits, IRS Appeals and NYS Conciliation Conferences, Federal and NYS Collection Issues, including Liens, Levies, Warrants and Seizures, Offers in Compromise, Installment Agreements, Responsible Officer Assessments, NYS Residency Audits, NYS Driver’s License Suspension, and NYS Voluntary Disclosures. She is a frequent speaker on IRS and NYS tax issues for numerous professional groups on topics such as New York State Residency, IRS and NYS Collections, and more. Her knowledge and leadership have established her as a leading tax attorney in the NY area, and she was selected by her peers for inclusion in the New York Super Lawyers as a practitioner in Tax Law for the past 5 years.
Moshe Zupnick is a law clerk at Tenenbaum Law, P.C. Mr. Zupnick represents individuals and business entities in tax controversy matters involving Federal and New York State audit and collection issues. He received his J.D. from Cardozo School of Law.