Instructor
Gregory J. Altman currently serves as the Vice President of Finance and Operations at Nardin Academy, Buffalo, NY and as Treasurer/Secretary for American Coradius International, LLC, Amherst, NY. Prior to this role, Mr. Altman served as the Director of Finance and Operations at Health Sciences Charter School, Buffalo, NY and as Chief Financial Officer at Zone Oil & Gas LLC and Somerset Production Company, LLC, and as controller for Somerset Capital Partners, all affiliated companies in the investment and oil and gas industries. Prior to becoming affiliated with the Somerset companies, Mr. Altman worked for an independent oil and gas exploration and production company, a real estate syndicator with public and private partnerships, and in public accounting for ten years. Former affiliations include serving on the finance and audit committee for The Olmsted Conservancy in Buffalo, past-President for the Western New York Kidney Foundation, and the annual chairperson for the Kids Escaping Drugs dinner gala, Buffalo, NY.
Mr. Altman is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Mr. Altman earned his bachelor's degree from New York University and graduated from the State University of New York at Buffalo's graduate tax certificate program.
Instructor
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.
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