Lawrence A Sannicandro

January 20, 2022 | New York Law Journal

It is important to revisit and understand the rules that apply to determine a person's tax residency at the state and federal level. Part I of this article focuses on the rules relating to (and the tax consequences associated with) a change in residency for New York state tax purposes. Part II of this article will focus on the rules relating to (and the tax consequences associated with) renouncing U.S. citizenship.

By Daniela Calabro, Lawrence A. Sannicandro and Jamie Zug

16 minute read

March 30, 2018 | New Jersey Law Journal

Promises from the government to impose civil penalties and pursue criminal sanctions are not veiled threats.

By Michael A. Guariglia and Lawrence A. Sannicandro

14 minute read