Joseph N. Endres, Esq. is a partner at Hodgson Russ LLP in the State and Local Tax Department. Joe counsels clients on a wide range of state and local taxation issues and represents taxpayers in disputes with the New York State Department of Taxation and Finance and New York City Department of Finance. Joe’s practice focuses on personal income tax and residency matters, in addition to sales and use tax issues in the technology industry (software as a service, cloud computing, digital products, etc.). He is the leader of the Abandoned Property Audits practice at Hodgson Russ and has represented large corporations in complex compliance matters such as multistate abandoned property audits and voluntary disclosures. Joe conducts regular seminars and workshops on Changing Your Residency; Multistate Abandoned Property; New York Tax Updates and New York Sales & Use Tax. Joe has authored several publications related to Doing Business on the Web; Abandoned Property and the NYS Budget. Joe is a member of the NYS Bar Association and Erie County Bar Association. He graduated with a B.A., magna cum laude, from the University of Buffalo, State University of New York and a J.D., magna cum laude, from the University at Buffalo School of Law.