From controversy to consulting, Marc Simonetti advises clients on matters across the United States in all areas of state and local taxation, including income, franchise, excise, sales and use tax.

Marc zealously represents clients in controversy matters from audit through litigation—defending clients’ positions and working to achieve practical solutions to controversy matters. He represents clients in matters ranging from administrative appeal to appellate litigation and advises clients on audit matters before state tax authorities, including administrative appeals. Further, Marc represents clients in all aspects of litigation—from discovery, depositions, motion practice, trial and appeal. Recognizing the inherent risks in litigation, Marc is skilled in attaining the best resolution for the client.

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Understanding that state and local tax issues affect long-term business decisions and day-to-day operations, Marc advises Fortune 100 clients to maximize opportunities and minimize tax liabilities. Marc understands the national state tax landscape and advises his clients on the most tax efficient way to conduct business operations and avoid costly missteps. In the changing business environment where many clients face new and difficult tax issues regarding the application of old tax laws to new technology, Marc advises clients on the tax consequences of participating in the digital economy. In addition, he counsels clients on transactional matters, including mergers, acquisitions, dispositions and restructuring—for maximum tax efficiency.

Representative Experience

  • Successfully litigated a precedent-setting New York State tax apportionment sourcing case for an online travel company.
  • Successfully litigated an Illinois Tax False Claims Act case regarding attributional nexus for a cosmetic retail company.
  • Advises technology firm on state tax planning and restructuring.

Professional Highlights

  • Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax.
  • Advisory Board Member, The National Multistate Tax Symposium

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  • Honors & Awards
    • Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2012–2018)
  • Affiliations/Associations
    • Advisory Board Member, The National Multistate Tax Symposium
    • Member, Editorial Board, The Tax Lawyer State and Local Tax Edition, American Bar Association
    • Member, State and Local Tax Committee, Tax Section, American Bar Association
    • Former Member, Tax Section, New York State Bar Association (2006)
  • Publications
    • “The Evolution of Software as a Service Taxes Post-Wayfair,” Law360, with Will Bennett, Dmitrii Gabrielov, May 17, 2019.
    • “The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus,” by Pillsbury SALT, Aruna Chittiappa, June 22, 2018.
    • “New York State Untangles Unauthorized Insurance Company Taxation,” Law360, with Andrew D. Appleby, Michael J. Kerman, March 17, 2016.
    • “Six New York Tax Reform Decisions to Make in 2015,” State Tax Today and State Tax Notes, February 9, 2015.
    • “A Pinch of SALT: Heads They Win, Tails You Lose: New York Decombination and Discretionary Adjustments,” State Tax Notes, May 19, 2014.
    • “A Pinch of SALT: The Deliberative Process Privilege In State Controversy Matters,” State Tax Notes, December 10, 2012.
  • Speaking Engagements
    • “The State of State and Local Taxes,” Tax Executives Institute’s New York State and Local Chapter Meeting, March 2019, New York, NY.
    • Wayfair – Interactive Panel Discussion on Its Implications and the States’ Reactions,” COST 2019 Sales Tax Conference and Audit Sessions, February 2019, Atlanta, GA.
    • “Income Tax – TCJA and Other SALT Matters,” Tax Executives Institute’s New England Chapter Meeting, February 2019, Needham, MA.
    • “Debt-Related Considerations Arising from The Federal Tax Cuts and Job Act,” 2019 National Multistate Tax Symposium, February 2019, Orlando, FL.
    • "State Tax Roundup: Significant State and Local Developments States’ Reaction to Wayfair and Federal Tax Reform,” Tax Executives Institute’s New York Chapter Meeting, December 2018, New York, NY.
    • "Federal Tax Changes Rocking the SALT Landscape," Tax Executives Institute's New Jersey All Day Seminar, November 2018, Randolph, NJ.
    • “New and Different Business Tax Challenges,” The Business Council 2018 Annual Meeting, September 2018, Bolton Landing, NY.
    • “Breakout the Income Taxes!” Georgetown Law’s Advanced State & Local Tax Institute 2018, June 2018, Washington, D.C.
    • “Outcome of Wayfair v South Dakota and Issues for New York State,” 2018 Conference on State Taxation, May 2018, Albany, NY.
    • “Planning for Future State Taxation Regimes – and the "Future State,"’ Deloitte’s 2018 National Multistate Tax Symposium, February 2018, Bay Lake, FL.
    • “State Tax Roundup:  Significant State and Local Litigation,” Tax Executives Institute’s New York Chapter Annual Tax Symposium,  December 2017, New York, NY.
    • “Sharing is Caring: The Implications of Increased Information Sharing by Revenue Authorities,” Tax Executives Institute’s Silicon Valley Chapter SALT Conference, December 2017, Santa Clara, CA.
    • “State Income Tax Attacks on Intercompany Transactions,” The Chicago Tax Club Fall Meeting, November 2017, Rosemont, IL.
    • “Corporate and Partnership Tax Reform – Discussion of Hot Considerations,” Tax Executives Institute’s Seattle Chapter Meeting, September 2017, Seattle, WA.
    • “State and Local Income Tax Controversies,” Tax Executives Institute’s 2017 Region II Tax Forum, June 2017, Atlantic City, NJ.
    • “State and Local Tax 2017 Developments, Including Quill,” Tax Executives Institute’s Denver State and Local Taxation Program, May 2017, Lakewood, CO.
    • “Discussion of State Tax Cases & Issues,” Tax Executives Institute’s Cost North Atlantic Regional State Tax Seminar, May 2017, New York, NY.
    • “Cases, Issues and Policies to Watch,” Tax Executives Institute’s State Sales Tax Litigation 2017 Outlook, May 2017, Randolph, NJ.
    • “Articles 9A Rules/Implementation,” The Business Council’s 2017 Annual Conference on State Taxation, May 2017, Albany, NY.
    • “Managing State and Local Tax Controversies,” Tax Executives Institute’s Audits & Appeals Seminar, May 2017, Seattle, WA.
    • “SALT Implications of Intercompany Lending, Including the Section 385 Regulations,” Tax Executives Institute’s Nevada Meeting, April 2017, Las Vegas, NV.
    • “SALT Litigation Top 10 Cases,” Eversheds Sutherland Year-End Tax Seminar, February 2017, Malverne, Pennsylvania.
    • “Convergence of State, Federal, & International Taxes: Couple or Decouple?” Deloitte’s 2017 National Multistate Tax Symposium, February 2017, Orlando, FL.
    • Tax Executives Institute’s New York Chapter Annual Tax Symposium, December 2016, New York, NY.
    • Tax Executives Institute’s Ohio SALT Day Program, December 2016, Ohio.
    • “New York University’s 35th Institute on State and Local Taxation, December 2016, New York, NY.
    • “State Tax Controversy Updates,” Sutherland's Year-End Tax Seminar, December 2016, Philadelphia, PA.
    • “Multistate Tax Update,” New Jersey Society of Certified Public Accountants’ Multistate Tax Conference, November 2016, New Jersey.
    • “The Changing State and Local Tax Landscape – Counsel's Perspective,” Tax Executives Institute’s New York State and Local Chapter Meeting, November 2016, NY.
    • Tax Executives Institute’s Annual Conference, October 2016, Philadelphia, PA.
    • “Meeting the Tax Controversy Needs of In-House State Tax Professionals,” Tax Executives Institute’s Audits & Appeals Seminar, June 2016, Boston, MA.
    • Institute for Professionals in Taxation’s Annual Conference, June 2016.
    • “NYS Corporate Tax Reform– Implementation and Compliance,” The Business Council’s NYS Corporate Tax Reform– Implementation and Compliance, June 2016.
    • “The Most Important State and Local Tax Litigation,” Tax Executives Institute’s New Jersey Chapter’s All-Day Spring Seminar, May 2016, New Jersey.
    • “The Business Council's Annual Conference on State Taxation, May 2016.
    • “State Conformity to Federal Consolidated Return Regulations,” Council on State Taxation’s Spring Audit Session/Income Tax Conference, April 2016, Asheville, NC.
    • “Indirect/Sales/Use and Gross Receipts Taxation—A Practical Approach for Managing Risk and Controversy Both Pre-and-Post Audit Assessment,” Deloitte’s 2016 National Multistate Tax Symposium, February 2016, Bay Lake, FL.
    • “Receipts Factor Sourcing for Financial Services,” Sutherland SALT Financial Services Roundtable, January 2016.
    • “What You Need to Know in SALT: A Legislative, Regulatory and Judicial Update,” Tax Executives Institute’s Annual Conference, October 2015.
    • “State Tax Implications of Commodities Transactions,” Sutherland SALT Houston Roundtable, September 2015, Houston, TX.
    • “False Claims, Qui Tam and Class Actions,” New York University - Summer Institute in Taxation, July 2015, New York, NY.
    • “Living with New York State Corporate Tax Reform: Key Compliance Issues,” The Business Council's 2015 Annual Conference on State Taxation, June 2015.
    • “State Tax Implications of International Transactions,” Tax Executives Institute’s New York Annual Chapter Meeting, June 2015, New York.
    • “Best Practices for Protests and Litigation,” Tax Executives Institute’s Audits & Appeals Seminar, May 2015, San Francisco, CA.
    • “Corporate Income Tax Audits - Recent Cases and Current Trends,” Tax Executives Institute’s Audits & Appeals Seminar, May 2015, San Francisco, CA.
    • “State Controversy and Legislative Update,” Tax Executives Institute’s Denver Chapter Meeting, May 2015, Denver, CO.
    • “Developments in Sourcing,” Tax Executives Institute’s Denver Chapter Meeting, May 2015, Denver, CO.
    • “The Next Chapter in Transfer Pricing,” Tax Executives Institute’s Denver Chapter Meeting, May 2015, Denver, CO.
    • “Current State Taxation of Foreign Business Operations and Transactions,” Council on State Taxation’s Spring Audit Session & Income Tax Conference, April 2015, Memphis, TN.
    • “Beyond New York Tax Reform: What Really Happened?” The 2015 National Multistate Tax Symposium, February 2015.
    • “Six Must-Decide-Now Aspects of New York Tax Reform,” Tax Executives Institute’s New York Chapter 51st Annual Tax Symposium, December 2014, New York.
    • California Tax Policy Conference, November 2014, Coronado, CA.
    • Tax Executives Institute’s 69th Annual Conference, November 2014, Houston, TX.
    • “State Tax Implications of International Transactions,” Council on State Taxation’s 45th Annual Meeting, October 2014, Hollywood, FL.
    • “Multistate Tax Commission Section 482 Project,” North Eastern States Tax Officials Association’s 2014 Annual Conference, September-October 2014, New Brunswick, NJ.
    • “Overview of New York State Corporate Tax Reform,” Tax Executives Institute’s Seattle Chapter Meeting, September 2014, Seattle, WA.
    • “New York State Corporate Tax Reform,” The Business Council of New York State Annual Tax Conference, June 2014, New York.
    • “National Litigation Update and a Review of New York Tax Changes,” Tax Executives Institute’s Houston Chapter Meeting, May 2014, Houston, TX.
    • “2014–2015 New York State Tax Reform,” Tax Executives Institute’s Westchester/Fairfield Chapter Tax Education Day, May 2014.
    • “The Latest and Greatest in State Tax Litigation,” Tax Executives Institute’s Upstate New York Tax Conference, May 2014.
    • “Settlement and Litigation: Best Practices and Strategies and Nationwide State Tax Case Developments,” Tax Executives Institute’s Detroit Chapter Meeting, March 2014, Detroit, MI.
    • “My State's Better Than Yours,” The National Multistate Tax Symposium, February 2014.

Education

  • J.D., St. John's University School of Law
    Member, American Bankruptcy Institute Law Review

    B.A., Ithaca College

Admissions

  • New York

    New Jersey

    Illinois

Courts

  • U.S. Supreme Court