Paul H. Frankel is a partner in Morrison & Foerster’s New York City law office. Prior to joining the firm he was Senior Tax Counsel, W.R. Grace & Co. Before joining W.R. Grace & Co., he was a Senior Trial Attorney for the IRS Regional Counsel’s Office. He is a member of the New York Bar, the New Jersey Bar, the Virginia Bar, and the Monmouth County (NJ) Bar Association. He is a graduate of Dartmouth College, University of Virginia Law School and N.Y.U. Graduate School of Law.

He has represented taxpayers in major tax controversies in nearly all of the fifty states. He has negotiated settlements in hundreds of cases. He has won significant state Supreme Court cases in Kansas (Panhandle Eastern), Kentucky (GTE), New Mexico (Intel and Conoco), North Carolina (Union Carbide), Minnesota (Hercules), Massachusetts (Sherwin-Williams), Missouri (ABB), and Maryland (Hercules). At lower levels he has won dozens of cases, including public record victories with important issues for Albany International (Wisconsin), APC (Rhode Island), Clorox (New Jersey), Dow Chemical (Illinois), Express (New York), Hallmark (New York), Hercules (Kansas, Illinois), Johnson Controls (Kentucky), Kohl’s (Indiana), Kroger (Colorado), McGraw Hill (New York), Mead (Missouri), Nabisco (Oregon), New Channels (New York), OfficeMax (New York), Reynolds Metals (New York), RJR (Louisiana, Maryland, New York, Rhode Island), Sears (New York), Tate & Lyle (Ala.), Toys “R” Us (New York), USV (New York), USX (Kentucky), W.R. Grace & Co. (Massachusetts, Michigan, New York, Wisconsin), and Westinghouse (New York). He has continually fought for due process for industry – particularly for the replacement of internal hearing officer systems with independent, prepayment state tax courts.

He has served as National Chairman of TEI’s State and Local Steering Committee, Chairman of the COST Lawyer’s Coordinating Subcommittee and Chairman of the National Foreign Trade Council’s Worldwide Unitary Task Force. He is currently Chairman of Tax Management Inc.’s State Tax Advisory Board; a member of the New York City Tax Appeals Tribunal Advisory Committee, the CCH State Tax Advisory Board, and the NYU Tax Institute’s State and Local Advisory Board; Co-Chair of the NYU State Tax Forum; and an editorial board member of the Multistate Tax Analyst and the Interstate Tax Insights. He is a recipient of TEI’s President’s Award. He has written many pamphlets and articles, including BNA Portfolios 152 and 153 (U.S. Tax Court Procedures) and 193 (Tax Crimes) and "Basic Principles and Significant Issues in State Taxation of "Unitary" Corporate Income,” The Tax Executive.