Timothy P. Noonan is a Partner at Hodgson Russ LLP in Buffalo, New York, and works in the State & Local Tax Practice Group and the Tax Dispute Resolution Practice Group. He lectures frequently on New York State and multistate tax matters, is on the faculty of the Institute of Continuing Professional Education, and is the author of a monthly column in State Tax Notes, a national multistate tax publication, entitled "Noonan's Notes on Tax Practice." In addition, Mr. Noonan was honored as an "Up & Coming Attorney" by the Daily Record, a business and legal publication serving the Buffalo and Rochester Communities, and he received the 2004 Burton Award for excellence in legal achievement, which was presented for his co-authorship of "Executive Compensation and Employer Withholding," Journal of Multistate Taxation, August 2003.