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Presenter: Nicholas Behuniak and 5 more

Seminar Date:

Seminar Location: Online

Register Now * Coordinator Registration Not Available.


Registration:                        8:00 - 8:30 am EDT

Morning Session:                8:30 am - 12:00 pm EDT

Lunch (On your own):         12:00 - 1:00 pm EDT

Afternoon Session:             1:00 - 4:40 pm EDT

New York Tax Trends 
J. Reed, L. Rothenberg

   COVID-19 Update

   New York Budgetary Issues

   CARES Act Conformity

   Residency update

   Audit practice update

   Collection and enforcement update

New York Tax Litigation Update 
J. Reed, L. Rothenberg

   Determinations from the New York State Division of Tax Appeals

   Decisions from the New York Tax Appeals Tribunal

   Litigation in New York state courts

   Tax whistleblower lawsuits

New York Corporate Tax Reform – Five Years Later 
J. Reed, L. Rothenberg

   Overview on New York corporate tax reform

   Administrative guidance

   Economic nexus

   Market based sourcing

   Impact on pass-through entities

   Status of draft regulations

   Comparison with New Jersey and other states

Sales and Use Tax Update 
J. Reed, L. Rothenberg

   Sales and use tax imposition

   New York’s approach to Wayfair and marketplace facilitators


   Recent developments

   Cases and administrative determinations

Administrative Practice Before  
the New York State Division of Tax Appeals 
N. Behuniak, J. DiFiore

   Pre-hearing considerations

   Conduct and practices at the hearing

   Post-hearing issues

New York State Tax Incentives 
G. Mailman, J. Janiszewski

   Overview of Empire State Development

   Review of all tax incentive programs

   Discussion of Film Tax Credit program

   Discussion of Excelsior Jobs program

   Advantages to doing business in New York

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys

     8.0 CPE Hours

     8.0 New York CLE Hours
     8.0 New Jersey CLE Hours

Continuing Education Credit Information

This seminar is open to the public. It offers 8.0 intermediate level CPE hours in the area of taxes to CPAs. Prior knowledge state taxation is beneficial, and no advance preparation for this course is required. Courses taken from NASBA-registered CPE providers are accepted by the NYSED.

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 traditional format course offers 8.0 CLE hours, consisting 8.0 Areas of Professional Practice hours, which are appropriate for experienced attorneys.

HalfMoon Education Inc. is a New Jersey CLE Service Provider (No. 164), and this course offers 8.0 CLE hours to New Jersey attorneys.

Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.


Nicholas Behuniak

Nicholas Behuniak is an Administrative Law Judge for the New York State Division of Tax Appeals in Albany. Before attending law school, Judge Behuniak was a C.P.A. with the New York City office of PriceWaterhouseCoopers. After attending law school, Judge Behuniak practiced business, tax and securities law with a law firm and was in-house counsel with what is now Bank of America. Prior to his work with Tax Appeals, Judge Behuniak represented the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. He is a graduate of Ithaca College and Albany Law School.

Jessica DiFiore

Jessica DiFiore is an Administrative Law Judge for the New York State Division of Tax Appeals in Albany. Prior to her work with Tax Appeals, Judge DiFiore represented the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. Judge DiFiore began her career as a private practice attorney practicing in NY, NJ, MA, CT, NH and NC, focusing on civil litigation. She is a graduate of Siena College and Villanova University School of Law.

Jeff Janiszewski

Jeff Janiszewski is the Senior Vice President of Strategic Business Development at Empire State Development. He has nearly 40 years of experience in the field and manages a select team of economic developers throughout the State to secure large scale business attractions and expansions. He also oversees Empire State Development’s Global NY Program. He is a graduate of SUNY Albany.

Greg Mailman

Greg Mailman is the Senior Vice President of Tax Incentives at Empire State Development. He oversees the administration of the state’s tax incentive programs. Prior to joining Empire State Development in 2013, he was an associate in a private asset management company where he specialized in back office operations. He earned a B.A. degree in Economics from SUNY Binghamton and an M.B.A. degree from Fordham University.

Jeffrey S. Reed

Jeffrey S. Reed is Chair of the State and Local Tax Practice at Kilpatrick Townsend & Stockton, LLP in the New York City office. He 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. 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

Lance E. Rothenberg is a senior manager in CohnReznick’s State and Local Tax Practice. He has over 15 years of experience focusing on state and federal tax controversies and disputes. Mr. Rothenberg has broad experience assisting a wide range of businesses and business owners from Fortune 100 companies and high-net-worth individuals to small and mid-size businesses and their owners facing a variety of federal, state, local, and multi-state tax issues, including sales and use taxes, corporate income and franchise taxes, personal income taxes, as well as gross receipts taxes and excise taxes. Mr. Rothenberg regularly represents clients facing federal and state audits before the IRS and state tax departments. He helps clients with obtaining advisory opinions and letter rulings, addressing multi-state nexus and taxability issues, apportionment and sourcing issues, tax clearance issues, bulk sales issues, responsible person trust fund assessments, penalty abatements, as well as responding to routine audit notices. Mr. Rothenberg earned his B.A. degree, cum laude, from the George Washington University; his J.D. degree, cum laude, from the American University, Washington College of Law; and his LL.M. degree in Taxation, from New York University School of Law.

Tuition Costs:

Standard Tuition: $299.00
Online Tuition (pre-registration): $299.00
Group Prices
3 or more people each: $279.00

Each registration includes one copy of a manual prepared by the seminar speakers.