
Maria
T.
Jones
Partner
Ms. Jones is a leading practitioner in the field of state and local tax matters and concentrates her practice on state and local tax planning and controversies.
Prior to moving into private practice, Ms. Jones served as a Commissioner of the New York State Tax Appeals Tribunal, appointed by Governor Cuomo in 1989, as one of the first three Commissioners to adjudicate taxpayer disputes. As such, she has been on the cutting edge of many of the legal interpretations now being applied in the state tax area. Before serving on the Tribunal, Ms. Jones was Deputy Commissioner for Legal Affairs for the New York City Department of Finance, where she advised the Commissioner on legal and policy issues and supervised a staff of 30 attorneys.
Representative Transactions
- Multistate planning for corporate clients
- High net worth individuals with issues relating to state of domicile or residence for tax purposes, allocation and characterization of income, and appraisal of charitable donations
- Hotel industry clients with respect to sales tax on hotel services, treatment of capital improvements, and franchise taxes
- Banks and financial service organizations with respect to international banking facilities, questions of nexus and application of Commerce Clause of U.S. Constitution to state and local taxes
- Corporate clients in various industries with respect to issues of combination, sourcing and classification of income among states, and taxability of activities
Education
J.D.,
Rutgers University School of Law,
1975
B.A.,
Antioch College,
1971
Bar Admissions
New York,
1976
Other Activities
- Board of Trustees, Brooklyn Community Housing and Services. Inc.
- PENCIL – Principal for a Day, PS 59, Brooklyn
- Honored at The Legal Aid Society 2005 Pro Bono Awards
- Adjunct Professor, New York Law School, 1992-1993
- Recipient, Thomas J. Watson Fellowship, 1971-72
Professional Affiliations
- New York State Bar Association, Member, Executive Committee of the Tax Section and Co-Chair, Committee on Franchise and Income Taxes
- New York City Bar Association, Former Chair, Committee on State and Local Taxation
- Advisory Panel, New York City Tax Appeals Tribunal
- Commissioner’s Advisory Group, New York City Department of Finance
- New York State Commissioner’s Advisory Board – New York State Department of Taxation & Finance