Articles

by Brad J. Polizzano, Esq.
As published in the New York State Society of CPAs Nassau Chapter Newsletter - Vol. 58, Issue 6 (April 2014), available here.
We may finally have some closure in Gaied, a NYS residency case that has been in the NY...
by Yvonne R. Cort, Esq.*
As published in the New York State Society of CPA's Tax Stringer for February 2014.
In recent years, the issue of New York State residency has attracted considerable attention as the law has evolved regarding statutory...
NYS May Suspend Driving Privileges for Delinquent Taxpayers
by Yvonne R. Cort, Esq.*
As published in New York State Society of Certified Public Accountants (NYSSCPA) Newsletter - Vol. 58/ Issue 1 - September, 2013.
The New York State...
Karen J. Tenenbaum, P.C. Press Release
April 4, 2013
IRS Collection Heats Up: IRS Agents Back in Action
The IRS has recommenced collection activities as of April 1, 2013. With an official hold in place since last October due to Hurricane Sandy, the...
By Yvonne R. Cort*
As published in Nassau Lawyer, Journal of the Nassau County Bar Association, 63 Nassau Lawyer 3 (December, 2012).
The IRS has been making changes to its collection policies in order to assist financially distressed...
By: Yvonne R. Cort*
As published in the National Conference of CPA Practitioners Nassau/Suffolk Chapter Newsletter, Volume 9, Issue 8, October 2012.
After a few years of significant decisions in NYS residency law, the NYS Department of...
Karen J. Tenenbaum, P.C.
As published in Tower Times Magazine, Sept. 2012 Issue.
Attention Snowbirds!
Do you own or rent residential property somewhere outside New York State and continue to maintain a home in New York State or City? You...
By Yvonne R. Cort*
As published in Nassau Lawyer, Journal of the Nassau County Bar Association, 61 Nassau Lawyer 7 (March, 2012).
Recent cases have addressed issues relating to whether a taxpayer should be taxed as a New York State or New...
By Christopher Bourell, Esq., LL.M. (Tax), Yvonne R. Court, Esq., and Karen Tenenbaum, Esq., LL.M. (Tax), CPA
Earlier this year, the New York State Department of Taxation and Finance finally released its updated Nonresident Audit Guidelines...
By Yvonne R. Cort, Esq., counsel with Karen J. Tenenbaum, P.C.*
RESIDENCY: New York State is aggressively looking for revenue and an easy target appears to be taxpayers filing as nonresidents of New York. If your clients moved out of state...
By Yvonne R. Cort
Tax problems can come up in unexpected ways and be an unwelcome surprise at a closing, or even many years later as a consequence of a real estate purchase. This article originally was intended to focus on the latter issue...
A Look at New York State Collection Issues

By YVONNE R. CORT, J.D., and KAREN J. TENENBAUM, J.D., LL.M. (Taxation), CPA 


A representative of the New York State Department of Taxation and Finance has just dropped by for a little chat...
How expensive is a New York City apartment? A lot more if your client is a resident.
By Yvonne R. Cort, Esq.*
Your client comes to you holding correspondence from the New York State Department of Taxation and Finance. It seems that New...
By Yvonne R. Cort, Esq.*
The Offer in Compromise program at the IRS may be heading for a sharp decline after the Tax Increase Prevention and Reconciliation Act of 2005 was signed into law on May 17, 2006.   New rules require significant...
By Yvonne R. Cort, Esq and Karen J. Tenenbaum, Esq., CPA, LL.M. (Tax)*
Over the years, the Internal Revenue Service has not had the resources to collect all outstanding debt owed to it, even though it may be fully adjudicated uncontested...
A Basic Overview of Personal Liability for Sales and Withholding Taxes

By YVONNE R. CORT, ESQ. and KAREN J. TENENBAUM, CPA, ESQ.

As published in Nassau Lawyer, Journal of the Nassau County Bar Association, 50 Nassau Lawyer 8 (April...
State Tax Alert
By YVONNE R. CORT, ESQ.
As published in NYSSCPA Nassau Chapter Newsletter - May, 2001.
Just played a game at Madison Square Garden? You could be liable for New York State income tax. You've got apartments and houses...
A Possible Solution For Clients Who Don't Have Deep Pockets

By YVONNE R. CORT, ESQ.


Your client telephones your office, frantic, because he has just received a Notice of Determination ("Notice"), showing that he is liable for sales...