Noelle has extensive experience handling both New York State and New York City residency audits that examine domicile, statutory residency, allocation of income and resident credits as well as situations involving potential dual residency. (Domicile planning is a helpful tool for clients who wish to navigate how their future intentions might impact their state tax or estate tax residency).
She is frequently called upon by criminal tax attorneys whose clients need a KOVEL accountant. Other matters she handles include: identity theft cases, sales tax examinations with appeals in multi-states, and innocent spouse cases.
She assists non-filers with offshore and domestic voluntary disclosures and works to bring them back into compliance. Noelle negotiates the release and withdrawals of liens, levies and warrants. She also assists clients who may need installment payment agreements or have collection issues. Noelle has successfully negotiated substantial penalty abatements for many clients.
Noelle attends IRS Practitioner Liaison Committee meetings and the New York State Practitioner Liaison Meetings to meet with the government to identify systemic problems occurring during dealings between the IRS and New York State.
Noelle was a former Chair of the Nassau Bar Tax Committee and is a member of the New York City Bar Association where she also serves on its State and Local Tax Committee. She was previously the chairperson for the Nassau Chapter of the New York State Society of Certified Public Accountants (NYSSCPA) Attorney and Accountant Joint Committee. Noelle also served on the Executive Board for the NYSSCPA Nassau Chapter and served as the Editor of the NYSSCPA Nassau Chapter’s newsletter.
Newsletters & Alerts
The Tax Cuts and Jobs Act of 2017 created code section 1400Z, which is designed to encourage economic growth and development through private investment in specific low income or rural communities and disaster areas.Read more
On December 22, 2017 President Trump signed into law the Tax Cuts and Jobs Act.Read more
On April 12th, Gov. Andrew Cuomo signed into law the New York State budget bill, that among other things, created an employer payroll tax and new charitable contribution funds to offset the impact of the $10,000 federal cap on state and local tax deductions under the Federal Tax Cuts and Jobs Act.Read more
Is your business behind on EFTPS (Electronic Federal Tax Payment System) payments for federal employment taxes? If so, you may get an unexpected visit from an IRS Revenue Officer as part of the EFTPS Early Alert program being implemented in 2016. The visit will be unannounced and will occur before the employment tax return is filed or tax is assessed. Your late-paid electronic federal tax deposits will trigger an FTD alert that is shared with the IRS in June, September, December and March. This alert will be coded (A) or (B).Read more