Ms. Hyans received her J.D. from New York University School of Law, Order of the Coif, where she was also a staff member of the New York University Law Review , and her B.A. degree from Brooklyn College of the City University of New York, Phi Beta Kappa. Ms. Hyans served as a law clerk to the Honorable Pierre N. Leval, then District Judge in the Southern District of New York. Ms. Hyans practiced with the law firm of Parker Auspitz Neesemann & Delehanty in New York until that firm merged with Morrison & Foerster. Ms. Hyans became a partner of the firm in its New York office in 1994.

Ms. Hyans’ practice focuses on state and local tax litigation and planning. She had extensive experience in general commercial litigation before joining the firm’s Tax Department. Since that time, she has handled a wide range of state and local tax controversies, and litigated or resolved state tax disputes across the nation, as well as in the United States Tax Court. She has also developed special expertise in New York State and New York City corporate franchise and sales tax issues. She has written extensively on state and local tax issues and has authored numerous articles in State Tax Notes , Research Institute of America’s State and Local Taxes Weekly , Interstate Tax Report , the firm’s newsletters, State & Local Tax Insights and New York Tax Insights , and the New York Law Journal , as well as many other publications, and has co-authored a chapter in Transfer Pricing Handbook . She is a frequent speaker on state and local tax issues, and has appeared before such groups as the Tax Executives Institute, the NYU Tax Society and the New York State Bar Association. Ms. Hyans has served as a member of the Executive Committee of the Tax Section of the New York State Bar Association and as Co-Chair of the Association’s Subcommittee on New York State Sales & Miscellaneous Taxes. Her practice also includes advice to clients on the state and local tax ramifications of various business transactions.