Marisa Friedrich

Director, Tax

New York City

(305) 701-4864

Overview

Marisa Friedrich, J.D., is a director in the Tax Resolution & Advisory practice at Kaufman Rossin, where she focuses on New York State residency and domicile planning and audit assistance. With over 20 years of experience resolving federal and New York State tax disputes, she represents high-net-worth individuals and businesses in residency audits, change-of-domicile matters, personal income tax disputes, tax collections, penalty abatements, voluntary disclosures, and FIRPTA matters.

Marisa works with CPAs, estate and trust attorneys, financial advisors, and real estate professionals whose clients are planning a significant move or already facing a New York State residency audit — among the most aggressive in the country. Her practice covers both pre-move tax planning and active audit defense, including guidance on sourcing and allocation of income, deferred compensation, the “convenience of the employer” rule, cross-border tax issues, and aggressive residency inquiries from states including California, New Jersey, and Massachusetts.

A frequent speaker and author on IRS and New York State tax law, Marisa presents to professional groups including NCCPAP and Strafford, appears on podcasts covering tax collections and New York residency, and has authored numerous articles for respected publications. She was named one of the “Outstanding Women in Law” by the Maurice A. Deane School of Law at Hofstra University.

Marisa was admitted to the New York State Bar in 2000 and to the U.S. Tax Court in 2019. She earned her J.D. from the Maurice A. Deane School of Law at Hofstra University and holds a Bachelor of Arts in Social Sciences, cum laude, with a minor in Accounting.