Mark S. Klein, J.D., is a partner of the New York law firm of Hodgson Russ LLP. Mr. Klein concentrates in New York State and New York City tax matters. He also has extensive federal, multistate and local tax experience. He teaches courses on state taxation and tax practice and procedure at the State University of New York at Buffalo, School of Management Tax Certificate Program, and has lectured extensively throughout the United States. He has written and edited numerous books, articles and treatises on the subject of New York State taxation. Mr. Klein earned his undergraduate and law degrees at SUNY college at Buffalo.
Timothy P. Noonan, Esq. is a partner at Hodgson Russ LLP,
where his practice focuses on New York state and city tax controversy work and
litigation. He lectures frequently on New York state and multistate tax
matters across the country and is the author of a monthly column in State Tax
Notes, a national multistate publication, entitled "Noonan's Notes on Tax
Practice." He is also a contributor to lexis.com's Tax Center, the general
editor of Lexis Nexis Tax Practice Insights; New York (2009 edition), and was
a contributing author to the CCH New York Sales and Use Tax Answer Book.
In February 2011, Mr. Noonan was featured on the front page of a New York
Times story on residency issues. He has also litigated a number of tax cases
involving residency and allocation issues, including Chatterjee v.
Commissioner of Revenue Services, 48 Conn. Sup. 28, 827 A.2d 801 (Sup. Ct.
2003) (admitted pro hac vice); Matter of Laura Kaltenbacher-Ross, Division of
Tax Appeals, Administrative Law Judge Unit (May 2003); Matter of Gregg and
Stephanie Falberg, Division of Tax Appeals, Administrative Law Judge Unit
(Oct. 2003); and Matter of Robert and Naomi Reiner, Administrative Law Judge
Unit (July 2006).
Mr. Noonan is listed in Business First Who's Who in Law, 2009 Edition (Tax).
He also received a 2004 Burton Award for Excellence in Legal Achievement for
his co-authorship of "Executive Compensation and Employee Withholding,"
Journal of Monthly State Taxation, August 2003.