Tim Noonan

Practice Areas

Tax Residency

State & Local Tax

Sales & Use Tax

Tax Controversy

Voluntary Disclosure - Multistate Programs

Career

Timothy Noonan is a nationally recognized tax attorney and partner at Hodgson Russ, known for guiding individuals and businesses through high-stakes residency audits and multistate tax disputes. With more than 25 years of experience, he leads the firm’s Tax Residency Practice and is widely regarded as one of the country’s foremost authorities on state tax law, particularly in New York State and New York City.

Tim has handled thousands of audits and more than 100 cases before New York’s Division of Tax Appeals. He played a pivotal role in the landmark Gaied v. New York case, which set a lasting precedent in residency law. His clients include high-net-worth individuals, executives, and companies navigating relocation strategies and cross-border compliance.

Beyond litigation, Tim advises on New York City corporate and entity taxes, sales tax matters, and voluntary disclosures. His courtroom experience spans multiple jurisdictions, including appearances before the Connecticut Supreme Court and the Michigan Court of Appeals.

A prolific thought leader, Tim is the “Noonan” behind "Noonan’s Notes," a monthly column in Tax Notes State, and has authored more than 400 pieces on state and local tax topics. He co-authored the "CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessments," and his commentary is frequently featured in The Wall Street Journal, The New York Times, Bloomberg, and Forbes.

Tim’s record of client-focused advocacy is reflected in the accolades he’s earned from leading legal directories. He is ranked in Chambers USA for State & Local Tax and was named Best Lawyers “Lawyer of the Year” for Tax Law in 2024. His leadership in the field is further highlighted by his role on the Advisory Board of Tax Notes State, where his analysis continues to shape national conversations around residency and compliance.

Professional Memberships

• New York State Bar Association

• NYSBA Committee on Continuing Legal Education

• Member, Advisory Board: Tax Notes State

Publications

CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessments

Expert in these Jurisdictions

• New York

• Connecticut

• U.S. Supreme Court

Experience

Gaied v. New York

Education