Maria T. Jones - Kramer Levin Naftalis & Frankel LLP

Maria T. Jones

Listed in Best Lawyers since 2009

Ms. Jones is a leading practitioner in the field of state and local tax matters and concentrates her practice on state and local tax planning and controversies.

Prior to moving into private practice, Ms. Jones served as a Commissioner of the New York State Tax Appeals Tribunal, appointed by Governor Cuomo in 1989, as one of the first three Commissioners to adjudicate taxpayer disputes. As such, she has been on the cutting edge of many of the legal interpretations now being applied in the state tax area. Before serving on the Tribunal, Ms. Jones was Deputy Commissioner for Legal Affairs for the New York City Department of Finance, where she advised the Commissioner on legal and policy issues and supervised a staff of 30 attorneys.

Representative Transactions

  • Multistate planning for corporate clients
  • High net worth individuals with issues relating to state of domicile or residence for tax purposes, allocation and characterization of income, and appraisal of charitable donations
  • Hotel industry clients with respect to sales tax on hotel services, treatment of capital improvements, and franchise taxes
  • Banks and financial service organizations with respect to international banking facilities, questions of nexus and application of Commerce Clause of U.S. Constitution to state and local taxes
  • Corporate clients in various industries with respect to issues of combination, sourcing and classification of income among states, and taxability of activities

Additional Information


Obtained a decision from the New York State Tax Appeals Tribunal that dismissed the appeal of the New York State Department of Taxation and Finance and upheld the position of UniCredit S.p.A, a European bank based in Italy, that amounts recorded in its international banking facility are not income and should be disregarded for purposes of calculating the bank’s New York tax. The Tax Appeals Tribunal cancelled the Department pf Taxation and Finance’s adjustments and confirmed that the department had misapplied and misinterpreted New York Tax Law and regulations by identifying income from the international banking facility’s interbranch transactions as ineligible gross income and using it to adjust the bank’s allocation factors.

Representing a financial services company challenging the New York City Department of Taxation and Finance use of its discretionary authority under the Unincorporated Business Tax to allocate the receipt of deferred revenue using a prior year’s business allocation percentage.

Represented a global financial services and banking company in connection with the audit of its subsidiary involving the proper allocation of its income under the New York City Unincorporated Business Tax, successfully eliminating a proposed assessment of approximately $40 million and obtaining a $1.3 million refund for the client.

Rutgers The State University of New Jersey NewarkJ.D. 1975Antioch CollegeBA 1971
Brooklyn Community Housing and Services, Inc.New York State Department of Taxation & FinanceNew York City Department of Finance New York City Tax Appeals Tribunal New York City Bar Association, Committee on State and Local Taxation New York State Bar Association, Committee on Franchise and Income TaNew York State Bar Association, Executive Committee of the Tax Section

Office Location

1177 Avenue of the Americas
New York, NY 10036
United States

Lawyer of the Year Awards

2015 Lawyer of the Year in Litigation and Controversy - Tax of the New York City Metro Area
Maria T. Jones has earned a Lawyer of the Year award for 2015!

Practice Areas

Litigation and Controversy - Tax
Tax Law (Litigation, Nonprofit Organizations and Charitable Giving, State and Local Tax, Tax Disputes, Tax Planning)

Other Information

Gender: Female