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Lance E. Rothenberg, JD, LLM

Home /Lance E. Rothenberg, JD, LLM
January/February 2023

The ABCs of Worker (Mis-)Classification

Recent Developments in New Jersey

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

May 2023 0

Whether a “worker” is properly characterized and treated as an “employee” or as an “independent contractor” is a complex—but increasingly important—inquiry for business owners and…

Featured

The ABCs of Worker (Mis-)Classification

Recent Developments in New Jersey

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

March 2023 0

Corey L. Rosenthal, JD, and Lance E. Rothenberg, JD, LLM Whether a “worker” is properly characterized and treated as an “employee” or as an “independent…

Featured

Key Personal Income Tax Decision

New York Appeals Court Holds Taxpayer’s Vacation Home Did Not Qualify as ‘Permanent Place of Abode’

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2022 0

In a significant development, a New York appeals court recently held that a taxpayer's vacation home did not, in fact, qualify as a “permanent place…

Featured

The Complexity of Sales Taxation of Information Services

A Review of Recent New York Litigation

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

March 2022 0

The proper taxation of “information services” under the New York Sales Tax Law can raise complex and costly issues resulting in difficult audits and even…

Featured

ICYMI | The Exodus from New York due to COVID-19

Income Tax Residency Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2021 0

The coronavirus (COVID-19) pandemic has significantly impacted nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local taxation. (Please see…

Featured

The Exodus from New York due to COVID-19

Income Tax Residency Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

June 2021 0

The coronavirus (COVID-19) pandemic has significantly impacted nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local taxation. (Please see…

Featured

Recent New York Sales Tax Litigation Leaves Auto Dealership at Side of Road

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

December 2020 0

Routine corporate transactions, including mergers, acquisitions, and reorganizations, can carry significant sales and use tax consequences. If transactions, including intercompany transfers, are not properly evaluated…

Featured

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

Current Tax Issues in the Cloud

Sales of Software versus Services in Citrix

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

Proper sales tax compliance can be daunting for any business, but the complexities increase when dealing with the software and technology industries in particular. By…

Web Exclusive

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

July 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

The Continuing Fight over the SALT Deduction Cap

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

November 2019 0

Several northeastern states are finally in agreement with regard to the imposition of state and local taxes (SALT). To this end, Connecticut, New Jersey, and…

Featured

Changing Domicile for Tax Benefits and Asset Protection

The TCJA and Recent Court Decision Change the Calculus

By  Martin Shenkman, JD, CPA/PFS, AEP, Lance E. Rothenberg, JD, LLM and Joy Matak, JD, LLM

October 2019 0

WCPAs talk to individuals about moving out of high-tax states such as New York, the focus of the conversation has typically centered on how to…

Featured

New York Sales Tax Economic Nexus Update

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

October 2019 0

Since the United States Supreme Court's decision in South Dakota v. Wayfair, 585 U.S. ___ (2018), on June 21, 2018, state governments have been rapidly rewriting…

Featured

Tax Changes in the 2019/2020 New York State Budget

Summary of Key Provisions

By  Corey L. Rosenthal, JD, Lance E. Rothenberg, JD, LLM and Mark H. Levin, CPA, MST

July 2019 0

On April 12, Governor Andrew Cuomo signed New York's FY2019/2020 Budget Bill (S. 1509-C, A. 2009-C), allocating $175.5 billion and enacting numerous significant tax and…

Featured

How to Win a New York Sales Tax Audit, Despite Poor Recordkeeping

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

April 2019 0

A New York sales tax audit can be a grueling experience. The rules are complex, and it often comes down to the records, which are…

Featured

New Jersey Enacts Sales Tax Reforms

Taxing Remote Sellers and Marketplace Facilitators

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

November 2018 0

On October 5, New Jersey Governor Phil Murphy signed sales tax legislation that significantly expands who is required to collect and remit New Jersey sales…

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Our Latest Content

  • CPAJ News Briefs: FASB, IASB, GASB June 2023
  • Simplification May Not be so Simple May 2023
  • Audit Committee Penetration Testing Considerations May 2023
  • GASB Issues Statements 100 and 101 May 2023
  • Mitigating the Negative Impacts of Job-Related Stress May 2023












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