Agenda

Webinar instructions will be emailed before the date of the webinar.

Please log into the webinar 15 – 30 minutes before start time.

Thursday, September 22, 2022
8:30 am – 4:45 pm EDT (including a 60-min. break)

 

Presented by
Jeffrey S. Reed
Lance Rothenberg, J.D., LL.M.
Nate Strand
Karen J. Tenenbaum
Moshe Zupnick

Agenda
New York Tax Trends
Telework Nexus
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
Voluntary disclosures
Liens and warrants
Bank account levies
Installment payment plans
Drivers’ license suspensions

  

Webinar Instructions

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.

Webinars are presented via GoToWebinar, an easy-to-use application that can be run on most systems and tablets. Instructions and login information will be provided in an email sent close to the date of the webinar. It is highly recommended that you download, install and test the application before the webinar begins by clicking on the link in the email.

GoToWebinar App requirements:
Windows 7 – 10 or Mac OSX Mavericks (10.9) – macOS Catalina (10.15)

Web Browser:
The two most recent version of the following browsers:
Google Chrome, Mozilla Firefox, Apple Safari, Microsoft Edge
Internet Explorer v11 (or later) with Flash enabled

Internet connection: Minimum of 1Mbps       Hardware: 2GB RAM or more

For more information, visit the Support section at www.gotowebinar.com

Credits

Accountants:
8.0 CPE Hours

Attorneys:
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 fchapman@halfmoonseminars.org for details.

Speakers

Jeffrey S. Reed

Chair of the State and Local Tax Practice at Kilpatrick Townsend & Stockton, LLP, in the New York City office

Mr. Reed 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. In the federal tax area, Mr. Reed has favorably resolved IRS audits and has successfully represented taxpayers in appeals conferences before the IRS Office of Appeals. 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

Partner at Rothenberg Tax Law, LLC, in the Greater New York City Metropolitan Area

Rothenberg Tax Law is a boutique law firm with a niche focus in federal and state tax controversy and multistate state and local tax consulting. Mr. Rothenberg is the former Practice Leader for Tax Controversy Services for a top 15 accounting firm. He represents clients before the Internal Revenue Service and various state revenue departments, with special expertise in matters before the New York Department of Taxation and Finance, the New York City Finance Department, and the New Jersey Division of Taxation. Among other areas, he specializes in residency taxation, sales and use taxation, responsible person assessment defense, remote worker taxation, and multistate nexus analyses, as well as tax audits and appeals for businesses and business owners. He is a frequent lecturer and author on numerous tax topics, and he genuinely enjoys his work assisting clients from high-net-worth individuals to smaller mom/pop operations with their tax entanglements.

Nate Strand

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

Law clerk at Tenenbaum Law, P.C., in Melville, NY

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.

On-Demand Price: $

Save $20 per person when registering 3 or more people.

Each registration includes a PDF copy of a manual prepared by the seminar speaker.