Taxpayers are generally limited in their options for contesting state and local tax matters. The statutes imposing income, corporate, sales and property taxes prescribe the steps to be taken and the forum for challenging those taxes. The doctrine of ‘exhaustion of administrative remedies’ requires taxpayers to go through the administrative procedures before being able to go to court to adjudicate their protests. This year, the U.S. Court of Appeals for the Seventh Circuit opened the door to federal challenges to state taxes when a taxpayer is precluded from making constitutional claims under the state’s tax adjudication process.

Read the full GT Alert, “Federal Challenges to State Taxes.”

Tags: Appellate, federal, greenberg traurig, Greenberg Traurig Tax Practice, GT Insight, gt law, litigation, Property Tax, real estate tax, SALT, Seventh circuit, state and local tax, Tax, taxpayers
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Photo of Glenn Newman Glenn Newman

Glenn is a shareholder at the law firm of Greenberg Traurig LLP in New York City where he handles tax planning and controversy matters involving state and local taxes including personal income tax, corporate tax, sales tax and real property transfer taxes as

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Glenn is a shareholder at the law firm of Greenberg Traurig LLP in New York City where he handles tax planning and controversy matters involving state and local taxes including personal income tax, corporate tax, sales tax and real property transfer taxes as well as real estate tax and incentive programs.

Glenn’s practice includes handling audits and litigation involving income tax including residency matters, sales and use tax, hotel taxes and real estate transfer taxes in New York and other states.

Prior to re-entering private practice, Glenn was the president of the New York City Tax Commission and the NYC Tax Appeals Tribunal, the agencies that hear and determine disputes of New York City property and business income and excise taxes.

Before his nomination and confirmation to the Tax Commission, Glenn was in private practice. Previously, he was Deputy Commissioner for Audit & Enforcement at the New York City Department of Finance where he was responsible for developing policy and for the audit process. Before moving to the Finance Department, Glenn was chief of the Tax and Bankruptcy Division in the Office of the Corporation Counsel of the City of New York where he drafted legislation and regulations and litigated matters involving both New York City and State taxes in administrative proceedings and in the courts. He also handled scores of cases involving City taxes in federal courts including the U.S. Bankruptcy Courts.

Glenn was chair of the State and Local Tax Committee of the Association of the Bar of the City of New York (1999-2001). He wrote a regular column on New York tax appeals for the New York Law Journal (1996-2002) and is a co-author of the New York Sales Tax Portfolio published by the Bureau of National Affairs. He is active in the State & Local Tax Committee of the American Bar Association as well as the New York State and New York City Bar Associations state and local tax committees; he is also on the Board of the Real Estate Tax Review Bar Association in New York City.

He was honored as a recipient of the “Tax Judge of the Year” in 2007 awarded by the National Conference of State Tax Judges of which he was later the Chair.

Glenn received his J.D degree from Fordham Law School and undergraduate degree from SUNY Albany.

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