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State taxing authorities devote significant resources to conducting residency audits and their aggressive use as a means of generating additional revenue will continue for the foreseeable future since individuals who are residents of the State are subject to that State’s tax on their worldwide income and nonresidents are taxed on only certain categories of income sourced to the State. The stakes can be high here – leading to large income, or estate tax assessments.

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Robert J. Alter

Robert J. Alter has extensive experience in handling federal and state tax controversies. Combining his years of experience gained from litigating both for the IRS when he was a trial attorney in the Chief Counsel's office, and against it in private practice, together with a substantive tax law background, Mr. Alter is well known to the IRS and state tax authorities as an experienced, aggressive and smart litigator. Mr. Alter represents business clients and individuals in a broad variety of matters ranging from civil tax audits to defending criminal tax investigations and acting as trial counsel in civil and criminal tax cases at both the federal and state levels. Mr. Alter received an LL.M. in Taxation from New York University School of Law and a J.D. from St. John's University School of Law. Mr. Alter is a partner at McElroy,Deutsch,Mulvaney&Carpenter in Morristown, NJ and past chairman of the Section of Taxation of the NJSBA.

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