Multistate PTE Tax Update and NJ BAIT (E2201299)

Open is a Bergen County resident and focuses her practice on State and Local Taxation. Her extensive experience includes representation of taxpayers in administrative and court appeals in New Jersey, New York and Illinois on a variety of complex issues, including apportionment of business income, combined reporting, constitutional nexus, the Internet Tax Freedom Act, nonresident and resident personal income taxation, sales and use taxation, and the imposition of various industry specific taxes, including telecommunications, utilities, and amusement taxes.

Open has represented both public and private companies engaged in a wide range of activities, including manufacturing, retail, telecommunications, banking, transportation, construction, sports, television and radio production, publishing, and insurance. She has also represented individuals challenging residency determinations and assessments arising from adjustments to income and credits.

Open is a frequent author of articles on tax topics in State Tax Notes, Bloomberg Tax and Law360, and has spoken on state and local tax issues before such groups as the Tax Executives Institute, the American Bar Association, the Council on State Taxation, and the Georgetown University Law Center Advanced State and Local Tax Institute.

Prior to joining Hodgson Russ Open was counsel with a multistate tax practice located in New York City.

Gary Bingel is the Partner-in-Charge of the firm’s State and Local Tax Group. With over 25 years of experience, his expertise focuses on state and local income taxation, and sales and use tax consulting. He has significant experience serving clients in the manufacturing, retail, pharmaceutical, biotechnology, technology, and service industries.

Gary’s specific areas of service encompass income/franchise tax refund reviews; state tax analysis of restructurings; due diligence reviews; sales tax studies; and nexus reviews. In addition, he is experienced in exposure remediation/voluntary disclosure and amnesty agreements; credits and incentives negotiation and analysis; and ruling requests.

Prior to joining the firm, Gary was Partner/Managing Director in an advisory and consulting firm in New York, where his clients ranged from start-up entities to Fortune 500 companies. His work centered on state income and franchise tax consulting as well as consulting on various sales and use tax issues. Gary also has significant experience in the area of state credits and incentives, including negotiations and site selection. Gary’s additional experience includes serving as a State and Local Tax Manager for Arthur Andersen and PricewaterhouseCoopers.

A frequent lecturer, Gary has presented various state and local tax topics to a range of professional organizations, including Tax Executives Institute and various CPA organizations. Gary also instructs various courses at the Income Tax School of the Institute for Professionals in Taxation.

Liz concentrates her practice in tax law with a focus on New York State, New York City, and multistate tax issues. She assists individual and business clients with New York State and New York City audits, including residency, sales tax, unincorporated business tax, commercial rent tax, and corporate tax audits. Liz has also helped many clients successfully navigate New York State’s voluntary disclosure process. She works with each client to determine the optimal strategy to resolve tax issues, whether negotiation through the audit process, litigation, or tax planning.

Prior to joining Hodgson Russ, Liz served as an intern for U.S. District Judge William Skretny in the Western District of New York. Before entering law school, she was a professor of comparative politics and has taught at Connecticut College, Wesleyan University, and University at Buffalo.