Residency Part I: New York Issues (Currently Unavailable)

Hodgson Russ has approximately 200 attorneys in offices in Albany, Buffalo, New York City, Rochester and Saratoga Springs, New York; Hackensack, New Jersey; Palm Beach, Florida, and Toronto, Canada.

We serve a wide range of clients, from multinational and privately held corporations to nonprofit organizations, governmental entities, and individuals. Our attorneys practice in every major area of law and use multidisciplinary work teams to serve the specific, often complex, needs of our clients.

Andrew focuses his practice on state and local tax matters. In particular, Andrew manages many different types of tax matters before the New York State Department of Taxation and Finance and New York City Department of Finance from audit through appeal, with a particular focus on New York residency audits. Andrew handles personal income tax, sales tax, and corporate franchise tax matters, including successful appeals regarding qualification for Empire Zone tax credits. Andrew also handles multistate tax matters for New York businesses, including state-level voluntary disclosure projects and audits of New York businesses doing business in other states.

Andrew has significant experience in 548-day rule audits and tax planning. He has successfully helped many clients plan for, execute, and defend on audit, 548-day rule strategies which resulted in nonresident status in New York. Clients he assists include: US expatriates living abroad for employment, those wishing to change their residency to a foreign country, and New Yorkers wishing to minimize State and/or City tax on discrete liquidity events.

Finally, Andrew is heavily involved in the area of multistate tax compliance for cross-border businesses. In conjunction with appropriate federal and international tax planning, Andrew advises on U.S. state and local tax compliance issues to identify tax liability and risk concerns for cross-border businesses. Once the compliance issues are identified, Andrew works with these businesses to resolve past compliance issues and ensure compliance on a go-forward basis.

Kristine is a senior audit manager in the State & Local Tax Practice. Kristine has ten years of experience in the field of federal, state and local taxation. She concentrates primarily on New York State and New York City personal income and sales tax matters. She assists the firm's tax attorneys in a variety of endeavors, including document and tax return review, audit assistance, computational analysis, and tax planning. All of her work is focused on providing clients with top notch and cost-effective tax representation.

Kristine has been a forerunner on the use of technology in audits, having extensive knowledge on the review and use of historical cell site location data. She has consulted with companies providing verification application technologies and has beta tested multiple such products.
In addition to contested tax matters, Kristine also works with firm clients to monitor their statutory residency, work day allocation and domicile day counts. The quality of her monitoring is enhanced by her experience as an auditor and her years of successfully defending taxpayers.
Prior to joining Hodgson Russ, Kristine was an auditor with the New York State Department of Taxation and Finance performing tax field audits. While at the Tax Department, her corporate franchise (income) tax auditing experience involved all issues, including apportionment, income modifications, and combined reports. Her personal income tax experience involved flow-through entities, income modifications, and residency issues.

Kristine is an Enrolled Agent, who is a federally-authorized tax practitioner empowered by the U.S. Department of the Treasury.

Craig is a partner in the firm’s State & Local Tax Practice. Craig counsels businesses and individuals in a range of state and local tax issues, with a focus on New York State, New York City, New Jersey, and multistate tax issues.

Prior to joining Hodgson Russ, Craig was a judicial intern for the Honorable Jane A. Resanti of the U.S. Court of International Trade and an investigative analyst at the New York County District Attorney's Office.

Craig advises clients on all aspects of state and local tax from planning and compliance to controversy and litigation. He represents clients in disputes with the New York State Department of Taxation and Finance, New York City Department of Finance, and New Jersey Division of Taxation and is experienced in handling sales tax, corporate franchise tax, personal income tax, and residency audits.

Craig works closely with remote retailers and cloud-based software vendors on a variety of multistate tax compliance issues, including filing requirements, sales and use tax collection obligations, income allocation and apportionment, tax registrations, and applications for voluntary disclosure and other amnesty programs.