Timothy P. Noonan

Tim focuses his practice on the state and local tax areas. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 20 years, he has handled more than 1,500 personal income tax, sales tax, corporate tax, or other New York tax audits. Tim also has handled about 100 cases in New York’s Division of Tax Appeals.

Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York over the past decade, including a 2014 win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. Tim also co-authored the 2018 edition of the CCH Residency and Allocation Audit Handbook and Contesting New York StateTax Assessments--Fourth Edition, published by the New York State Bar Association. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored a publication, What to Expect in a Residency Audit, a copy of which can be accessed here.

As the “Noonan” in “Noonan's Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues and is a member of the Advisory Board of Tax Analysts' State Tax Notes. In addition to the CCH Residency and Allocation Audit Handbook, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association's Sales and Use Tax Deskbook, the "New York Sales Tax Guide" published by practicallaw.com, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 200 articles in state and local tax publications around the country over the past several years.

Tim speaks on state tax issues for audiences around the country an average of 20 times a year, including a regular stint on the CCH webinar circuit. He also runs the award-winning Noonan’s Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law. Tim co-authors a monthly column for Law360 titled "NY Tax Minute."

Tim also has handled a significant number of residency and sales tax issues in other states, including working with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.