Paul H. Frankel - Morrison & Foerster LLP

Paul H. Frankel

Listed in Best Lawyers since 2007
Phone: 212-468-8034

Paul Frankel is senior counsel in the firm's Tax Department and State + Local Tax Group. He has represented taxpayers in major tax controversies in nearly all of the 50 states. He has negotiated settlements in hundreds of cases and won significant state Supreme Court cases in Kansas, Kentucky, Maryland, Massachusetts, Minnesota, New Mexico, and North Carolina. At lower levels he has won dozens of cases, including public record victories with important issues. He has continually fought for due process for industry, particularly for the replacement of internal hearing officer systems with independent, prepayment state tax court.

Mr. Frankel is routinely recommended by Chambers USA in Tax Controversy, and has been described by clients as “very sharp; definitely one of the top state and local tax attorneys.” He is also named as a leading lawyer by Legal 500 US 2013, and recommended by Best Lawyers In America 2014, Euromoney’s Expert Guides and Super Lawyers 2009.

Mr. Frankel has served as National Chairman of Tax Executive Institute's (TEI) State and Local Steering Committee, Chairman of the Council on State Taxation (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 Institute's State and Local Advisory Board; and co-chair of the NYU State Tax Forum. He is has authored many articles and is an editorial board member of the Multistate Tax Analyst and the Interstate Tax Insight

Prior to joining Morrison & Foerster, Mr. Frankel was Senior Tax Counsel at W.R. Grace & Co. and a senior trial attorney for the IRS Regional Counsel's Office.

Dartmouth CollegeBA New York University School of Law LL.M University of Virginia School of Law J.D.

Client Comments

"I have worked in the tax industry for 40 years and have heard nothing but high praise for Paul Frankel. He has devoted his career to state taxes and is the outstanding expert in this field. Even more impressive than his knowledge of state tax regulations is his standing with the state governments. He is well known and well respected by the Dept. of Revenues - which is quite an accomplishment! His reputation for "fair play" is a very effective litigation tool when dealing with the States. Paul and his staff have always been very professional and a pleasure to work with. They do not waste client's time. They present the options in a clear and concise manner and have been very effective in handling the litigation issues for my company."

-Martha Hoyt
Director of Taxes, Americas
Tate & Lyle Americas, Inc.

"Mr. Frankel is an outstanding litigator who strives to get to the right answer. He provides first-class services and makes himself available when we need to get in touch with him."

Office Location

250 West 55th Street
New York, NY 10019-9601
United States

Practice Areas

Litigation and Controversy - Tax
Tax Law