Aaron S Gaynor

June 04, 2024 | New York Law Journal

Clients often unknowingly subject themselves to enormous liability by failing to charge sales tax in circumstances where the taxability is unclear. A recent example of this is the Tax Appeals Tribunal decision in 'Beeline.com'.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

December 01, 2023 | New York Law Journal

As this column has frequently highlighted, the New York Division of Taxation is not afraid to pursue aggressive positions in order to assess and collect revenue for the state. However, many taxpayers may be unaware of one of the more potent tools at the disposal of the division: the ability to suspend a taxpayer's driver's license for non-payment of substantial back taxes.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

June 06, 2023 | New York Law Journal

Under an amendment recently signed into law, a whistleblower may now bring a case against an individual or entity which allegedly concealed or avoided and obligation to pay tax, regardless of whether a return or any other statement was filed.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

February 28, 2023 | New York Law Journal

While most of the updated regulations correspond to New York's own corporate tax reforms, others take the opportunity to address recent court decisions and similar impetuses for change.

By Joseph Lipari and Aaron S. Gaynor

9 minute read

December 06, 2022 | New York Law Journal

The Tax Appeals Tribunal recently ruled in favor of a taxpayer in 'Matter of Joseph Pilaro and Joe Gorrie' concerning a petitioner who leased an apartment for part of a year, and later owned (but did not occupy) another apartment, in Manhattan.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

June 07, 2022 | New York Law Journal

In a recent Tax Appeals Tribunal decision, 'Strata Skin Sciences', the Tribunal wrestled with, among other issues, distinguishing the lease of tangible personal property provided with certain support services from the provision of services.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

March 01, 2022 | New York Law Journal

Every year or so the New York State Tax Appeals Tribunal is forced to weigh in on whether a particular service is subject to sales tax as an "information service" or is a nontaxable consulting service. The recent Tribunal decision in 'Dynamic Logic' provides another example of the difficulties in analyzing these transactions.

By Joseph Lipari and Aaron S. Gaynor

7 minute read

September 14, 2021 | New York Law Journal

There is often "a degree of casualness" in the case of transactions between affiliated parties, and that casualness can lead to unexpected tax consequences. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss a recent Division of Tax Appeals determination, which engages with similar issues in the income tax context, and serves a reminder that good form matters.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

March 01, 2021 | New York Law Journal

As the world marches into the third decade of widely available electronic resources, distinguishing among consulting services, information services, and the provision of software, and then applying the differing sales tax rules to them, becomes only more difficult. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss the recent determination in 'MarketShare Partners', which provides a rich text for those trying to classify a business as fitting into one of these categories.

By Joseph Lipari and Aaron S. Gaynor

8 minute read

September 10, 2020 | New York Law Journal

In their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss a recent administrative law judge determination that highlights the question of whether and how federal tax principles apply to New York state and city taxes in situations other than an express decoupling.

By Joseph Lipari and Aaron S. Gaynor

7 minute read