Timothy P. Crisafulli
Associate
P: (315) 565-4500 (ext. 4517)
F: (315) 565-4600
tcrisafulli@hancocklaw.com
Timothy P. Crisafulli is an associate in the Tax Practice. He focuses his practice on assisting individuals, businesses, and charitable organizations with tax planning, compliance, audits, and disputes.
Mr. Crisafulli is also a member of the Trusts & Estates and Elder Law & Special Needs Practices. He relies on his tax background to assist families with estate planning, asset preservation, Medicaid planning, and estate administration. He helps businesses achieve optimal tax results, develop business succession plans, and comply with federal and state tax laws. Individuals and businesses facing audits and collections proceedings rely on Mr. Crisafulli for representation before the Internal Revenue Service (IRS) and New York State Department of Taxation and Finance.
Prior to joining the Firm, Mr. Crisafulli interned for the United States Attorney’s Office for the Northern District of New York. He is a former middle school and high school social studies teacher in the Fayetteville-Manlius Central School District.
Mr. Crisafulli is a candidate for an Executive LL.M. in Taxation from the Graduate Tax Program at the New York University School of Law, an advanced law degree for tax attorneys.
Mr. Crisafulli is authorized to represent taxpayers located in any United States jurisdiction with respect to all matters administered by the IRS.
- Regularly prepares comprehensive estate plans for high-net-worth individuals to minimize federal and New York State estate taxes.
- Regularly prepares estate plans that allow beneficiaries to extend the tax-deferred growth of qualified retirement plans (IRA, 401(k), 403(b) plans).
- Represented a national organization of insurance agents with respect to its retirement plan compliance with Internal Revenue Code Section 409A.
- Established nonqualified deferred compensation plans for high-income executives.
- Successfully reduced a statewide business’s sales tax liability (by over $20,000) during a New York State Department of Taxation and Finance sales tax audit.
- Contested the IRS’s reclassification of independent contractors as employees to prevent resulting tax liabilities, penalties, and interest.
- Successfully negotiated the release of tax lien and wage garnishment, and negotiated an installment agreement for a taxpayer owing back taxes to the New York State Department of Taxation and Finance and the IRS.
- Abated all penalties and secured a non-prosecution agreement on behalf of a taxpayer by utilizing New York State’s Voluntary Disclosure and Compliance Program.
- Restructured a minor's personal injury recovery to preserve Medicaid benefits using a supplemental needs trust.
- Member, New York State Bar Association
- Member, Onondaga County Bar Association
- Member, Central New York Estate Planning Council
- Member, Onondaga County Volunteer Lawyers Project
- Member, Syracuse City Court Small Claims Arbitration Program
- Central New York Council for the Social Studies, Former Member of Board of Directors and Chairperson for Professional Development
- New York Association of Long Term Care Administrators Seminar, "Health Care Update & Best Practices: Powers of Attorney" (December 2011)
- Hancock Estabrook Labor & Employment Law Symposium, “The Hiring Incentives to Restore Employment (HIRE) Act” (2010)
- "Is Your Tax-Exempt Status In Jeopardy?", CNY Business Journal, November 2011
- “No Educator Left Unscathed: How No Child Left Behind Threatens Educators’ Careers,” BYU Educ. L.J., 613, 2006.
- New York University School of Law, Executive LL.M. in Taxation (in progress)
- Syracuse University College of Law, J.D., magna cum laude, 2006
- Justinian Honor Society
- Order of the Coif
- Associate Member and Member of Editorial Staff, Syracuse Law Review
- Recipient, Robert M. Anderson Publication Award
- Arthur L. Cohen Scholarship
- Chancellor's Scholar
- Syracuse University Maxwell School of Citizenship and Public Affairs, M.S.Sc., 2000
- Le Moyne College, B.A., summa cum laude, 1994
- New York
- United States Tax Court
