Joseph Lipari

March 11, 2016 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari writes: Although the state is within its legal rights to challenge a taxpayer on federal income tax issues that affect a taxpayer's New York State income tax, tax practitioners in New York frequently argue that the department auditors lack the familiarity and expertise on federal tax laws. A recent Division of Tax Appeals administrative law judge determination demonstrates this march toward raising sophisticated issues.

By Joseph Lipari

10 minute read

December 11, 2015 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari discusses the "bulk sale" procedures, which protect the buyer of a business' assets from the seller's unpaid sales tax liability, and a recent case where the new operator of a Chinese restaurant was found not liable for the unpaid taxes of the former operator on the same premises, despite the new operator's use of the appliances and equipment left by the former restaurant owner.

By Joseph Lipari

11 minute read

December 10, 2015 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari discusses the "bulk sale" procedures, which protect the buyer of a business' assets from the seller's unpaid sales tax liability, and a recent case where the new operator of a Chinese restaurant was found not liable for the unpaid taxes of the former operator on the same premises, despite the new operator's use of the appliances and equipment left by the former restaurant owner.

By Joseph Lipari

11 minute read

September 11, 2015 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari of Roberts & Holland discusses the recent case 'Patrick J. Carr,' where New York State attempted to tax the income of a nonresident for legal work he performed outside New York on the grounds that his income was attributable to his New York law license.

By Joseph Lipari

9 minute read

September 10, 2015 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari of Roberts & Holland discusses the recent case 'Patrick J. Carr,' where New York State attempted to tax the income of a nonresident for legal work he performed outside New York on the grounds that his income was attributable to his New York law license.

By Joseph Lipari

9 minute read

March 13, 2015 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari writes: Private state-tax advisors, particularly tax departments inside large corporations, devote much of their time looking for ways to reduce the income apportionable to high-tax jurisdictions. Some of these issues are apparent in the recent Division of Tax Appeals administrative law judge determination in 'Expedia, Inc.'

By Joseph Lipari

12 minute read

March 12, 2015 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari writes: Private state-tax advisors, particularly tax departments inside large corporations, devote much of their time looking for ways to reduce the income apportionable to high-tax jurisdictions. Some of these issues are apparent in the recent Division of Tax Appeals administrative law judge determination in 'Expedia, Inc.'

By Joseph Lipari

12 minute read

December 12, 2014 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari Many business loan agreements contain provisions to protect the lender in the event the business of the debtor gets into trouble, such as "sweep" provisions under which the lender can move funds from a bank account controlled by the debtor to an account controlled by the lender. A recent Tax Appeals Tribunal decision demonstrates the risks inherent in these arrangements.

By Joseph Lipari

11 minute read

September 12, 2014 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari writes: Who is liable for tax is often irrelevant to buyers and sellers—until they want a refund. Two recent Division of Tax Appeals administrative law judge determinations work through some of these issues.

By Joseph Lipari

8 minute read

June 13, 2014 | New York Law Journal

In his Tax Appeals Tribunal column, Joseph Lipari writes: The Division of Taxation typically takes the position that corporate taxpayers should file combined franchise tax returns and argues that separate return filing distorts the amount of income taxable by New York. In two recent cases, however, it was the division that argued that corporate taxpayers should not be permitted to file combined returns and the taxpayers who argued that separate filing would be distortive.

By Joseph Lipari

10 minute read