2026 Tri-State Tax Update

Chris leads the firm's State & Local Tax (SALT) Practice. His practice spans most tax matters, but focuses primarily on New York State and New York City business taxes, including corporate income tax, unincorporated business tax, flow-through entity income taxation, and sales and use taxes. Chris provides counsel for tax-wise transaction structuring as well as tax controversy representation at every level, from audit representation to representation before New York's Court of Appeals. Chris is a former instructor of tax practice and procedure at the University of Buffalo School of Management. Honors ● Listed, 2012 Upstate New York Super Lawyers Experience $20 Million Sales Tax Refund Claims on Behalf of Hotel Clients 75-Turbine, 112.5 MW Wind Energy Project in Western New York Administrative Law Judge-Level Hearing and Successful Appeal at NY's Tax Appeals Tribunal Gas Import Tax Declared Unconstitutional Nonresident Avoids Tax on Deemed Sales of Assets in New York Planning Nets Tobacco Products Business a Cool Million Tax Assessment Defeated, Client Obtains Attorneys’ Fees from State Professional Affiliations ● Independent SALT Alliance board of directors ● Buffalo Institute on Taxation (past co-chair) ● Bar Association of Erie County Taxation Committee (past chair)

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.

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. Craig also spends significant time counseling businesses and individuals in the financial services sector on various multistate tax planning topics, including residency planning, income apportionment and allocation, state and city entity level taxes, and entity restructuring.

Craig has served as a contributing author or editor for several tax publications and treatises, including the American Bar Association’s Sales and Use Tax Deskbook.

Mario is a member of the firm’s State & Local Tax Practice. He counsels individual and business clients on all aspects of state and local tax, including planning, compliance, audit, and litigation. Mario has ample experience in the state tax residency area and assists clients in planning their move and through the audit and appeal processes. He often counsels clients at the planning stage on structuring ongoing business relationships and transactions to minimize taxes owed to states in which clients are nonresidents. Mario also consistently works with businesses to assure they are compliant with applicable state sales and use taxes, and if they are audited, he defends their compliance as well. Mario was a Summer Associate with the firm before graduating from law school. While earning his J.D., he was a member of the William & Mary Law School Federal Income Tax Clinic and assisted in the representation of low-income Virginia taxpayers before the IRS and in U.S. Tax Court cases.