Overview

Amy Nogid is counsel in Mayer Brown's State and Local Tax group and is a member of the Tax Transactions & Consulting practice. She represents clients in all stages of state and local tax work—from multistate tax planning and restructuring through audit and resolution whether via settlement or litigation. She has advocated for clients before state and local administrative forums nationwide, and trial and appellate courts though the US Supreme Court.

Amy, a SALT veteran with more than 35 years of experience, partners with clients, which range from startups to Fortune 500 companies (and everything in between), to represent them with respect to a broad range of taxes, including income, franchise, sales and use, excise and other transaction-based taxes. She has an in-depth familiarity with the traditional and emerging tax issues faced by today's businesses, including economic nexus, add backs, apportionment, business/nonbusiness and unitary business determinations, and entity classification.  Amy has litigated some of the seminal SALT cases nationwide—from both sides of the aisle.  Amy also advises industry-leading clients across the country in unclaimed property matters.  She is a frequent presenter at state and local tax conferences, including those sponsored by the Council on State Taxation, the Tax Executives Institute, and the Institute for Professionals in Taxation.  Amy has authored many articles on state and local tax matters, and she is a member of the State Tax Notes Advisory Board.

Prior to joining Mayer Brown, Amy practiced state and local tax at other large international law firms. Her previous experience includes serving as an assistant chief in the Tax and Bankruptcy Litigation Division of the New York City Law Department, litigating many significant tax cases on behalf of New York City's Department of Finance. She also spent several years in public accounting.

Education

Queens College, City University of New York, BA

New York Law School, JD

New York University School of Law, LLM

Admissions

  • New York

Court

  • US Supreme Court
  • US Tax Court

Memberships

  • Member of State Tax Notes Advisory Board (2018)
  • Co-Chair, Income Tax Committee, IPT 2015 Annual Conference
  • Member, New York City Tax Appeals Tribunal Rules Advisory Committee
  • Member, Association of the Bar of the City of New York, Committee on New York State and City Taxation
  • Member, New York State Bar Association, Committee on State Taxation
  • Recognized by The Legal 500 United States in the area of U.S. taxes: non-contentious (2016)
  • Award Recipient for Excellence in Public Service Law - Municipal Affairs Committee of the New York State Bar Association