Hollis L. Hyans

Senior Counsel | New York

hhyans@mofo.com | (212) 468-8050

hhyans@mofo.com
(212) 468-8050

After litigating state tax cases for over 25 years, I’ve learned many ways to reach successful resolutions, and how to plan ahead to best avoid disputes.

Holly has handled a wide range of state and local tax controversies, litigating or resolving state tax disputes across the nation, in courts, and in administrative tribunals. She advises clients at all stages from the earliest responses to initial audit inquiries, through dealing with audit disputes, filing administrative protests, and handling them from beginning to end. She is familiar with and has handled disputes in courts in nearly every state, dealing with discovery issues, witness preparation, depositions, pre-trial proceedings, trials, and appeals, in cases across the spectrum from income and franchise taxes to sales and use taxes, personal income tax, utility taxes, unemployment taxes, and unclaimed property. She also advises on the state and local tax ramifications of various business transactions, and on tactics for reducing state tax problems before they become large and expensive.

Holly has won public-record victories in many states for well-known companies, including:

  • Automatic Data Processing, Inc.
  • E.I. DuPont
  • Meredith Corporation
  • Rent-A-Center
  • Thomson Reuters
  • Wendy’s International, Inc.

Holly writes extensively on state and local tax issues, and her articles have appeared in many publications, including State Tax Notes, State & Local Taxes Weekly, and the New York Law Journal. She is the co-editor of New York Tax Insights, the firm’s monthly publication covering developments in New York State and New York City tax issues. She is a frequent speaker on state and local tax issues, and has appeared before such groups as:

  • Tax Executives Institute
  • Council on State Taxation
  • Institute for Professionals in Taxation
  • Georgetown Advanced State and Local Tax Institute
  • Tulane Tax Institute
  • New York State Bar Association.
  • New York University Institute on State and Local Taxation
  • Vanderbilt University’s Paul J. Hartman State and Local Tax Forum
  • Practising Law Institute

She serves on the Boards of

  • The Advisory Board of the Hartman State and Local Tax Forum at Vanderbilt University Law School
  • The Advisory Board of the NYU Institute on State and Local Tax
  • The Bloomberg BNA State Tax Advisory Board.

While earning her degree at New York University Law School, Ms. Hyans was elected to the Order of the Coif and was a staff member of the New York University Law Review. She earned her undergraduate degree, Phi Beta Kappa, from Brooklyn College of the City of New York.

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Experience

  • The New York State Appellate Division, Third Department, reversed the Tax Appeals Tribunal and accepted our argument that Meredith, a publisher and broadcaster, used the correct method of apportioning its income to New York State, and could include rented film in its property factor, no matter how the film was delivered.

  • The Michigan Court of Appeals affirmed the decision of the Court of Claims and ruled that the gain realized by E.I. DuPont from the sale of its interest in a partnership was not apportionable to Michigan, and that E.I. DuPont could include receipts from foreign exchange contracts in the denominator of its Michigan receipts factor.

  • The Michigan Court of Appeals granted summary judgment to Thomson Reuters, rejecting the Department of Treasury’s efforts to treat the sale of subscriptions to an online research service as the taxable sale of tangible personal property.

  • The Appellate Court of Illinois granted Wendy’s motion for summary judgment and held that Wendy’s was not required to include its captive insurance subsidiary, Scioto Insurance Company, in its Illinois combined returns.

  • The Oregon Tax Court, Magistrate Division, held that a subsidiary of Rent-A-Center Inc., ColorTyme Inc., was not unitary with Rent-A-Center and therefore the Department of Revenue could not require Rent-A-Center to include ColorTyme in its Oregon combined report. It also held that ColorTyme was not taxable in Oregon because it was not “doing business” in Oregon as required by Oregon statute.



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