Timothy Noonan is the leader of Hodgson Russ’s New York Residency Practice, focusing primarily on 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 tax audits. He has also handled over 100 cases in New York’s Division of Tax Appeals and some of the most high-profile residency cases in New York over the past decade, including a 2014 win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court.