Tax and Financial Planning for Individuals Conference

• Gary E. Carpenter, CPA, CCA
• Gary is a Certified Public Accountant (CPA) in New York and a Certified College Advocate (CCA). He has provided continuing education courses in the area of college financial planning for various state CPA Societies, the New York State Bar Association and the Financial Planning Association of New York. He has been quoted in Kiplinger’s Personal Finance, Washington Post, Wall Street Journal, MONEY, Financial Advisor, AARP Magazine and on MSNBC and CNBC. He has had over thirty years experience in tax and financing and has spent the past twenty years in college planning and consulting. Mr. Carpenter is a member of the New York State Society of Certified Public Accountants, the American Institute of Certified Public Accountants and is co-founder of the National College Advocacy Group.

Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York’s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ.

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, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits.

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. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, 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 400 articles in state and local tax publications around the country over the past two decades, and he 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 also has extensive experience on New York City corporate and entity tax matters, and handled a significant number of residency and sales tax issues in other states, including work 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.