Ted Tourian founded NYC City Tax dedicated to representing New York City taxpayers on various issues that are unique to New York City. Although the focus of NYC City Tax is on New York City tax matters, Ted provides a wide array of services representing taxpayers before the IRS, as well as other state and local governments.
Ted used to be the senior legal advisor for the New York City Department of Finance’s Tax Audit and Enforcement Division.
At DOF, Ted’s primary role was in a management capacity at the Audit level where he helped audit staff conduct exit conferences and consulted on, and supported audit staff pertaining to substantive issues concerning apportionment and other tax matters, such as the Commercial Rent Tax, Utility Tax, Hotel Tax, Unincorporated Business Tax, Real Property Transfer Tax, etc.
In addition to consulting on tax matters, Ted’s work also addressed Constitutional issues such as the Commerce Clause, and Foreign Sovereign Immunities Act. Some unique cases Ted had were advising New York City on litigating positions against foreign governments pertaining to the Commerical Rent Tax, and reached favorable results for New York City.
Prior to working at DOF, Ted worked for the California Franchise Tax Board, in the Multistate Tax Law Bureau from 2010 through 2017. Ted’s responsibilities primarily dealt with representing the FTB on large corporate tax matters. In addition to handling his caseload, he authored several rulings covering a broad range of topics which involved harmonizing the Revenue and Taxation Code with federal law (such as the Internal Revenue Code, and the Dormant Commerce Clause), while being cognizant of other state laws. Ted also defended FTB on a challenge before the Office of Administrative Law (OAL) that certain FTB tax forms were underground regulations.
At FTB, Ted authored the following rulings:
• FTB Legal Ruling 2011-04: Suspension of Net Operating Loss Deductions – Extension of Carryover Periods.
• FTB Chief Counsel Ruling 2012-03: Throwback and economic nexus starting January 1, 2011.
• FTB Technical Advice Memorandum 2012-01: Throwback and economic nexus before January 1, 2011.
• FTB Information Letter 2013-01: Sourcing personal service fees under Regulation section 25136-2.
• FTB Chief Counsel Ruling 2016-03: Application of economic nexus after January 1, 2011, Regulation section 25136-2, and PL 86-272.
Ted represented the FTB before the BOE in Appeal of Emmis Communications Corp., (Jun 11, 2013) SBE Case No. 547964, June 11, 2013.
Ted also submitted briefs on behalf of the FTB for the following cases that were later settled:
Appeal of Masco: Appeal Case ID No. 537133
Appeal of Hirtenstein: Appeal Case ID No. 796622
Appeal of CVS: Appeal Case ID Nos. 917927 and 560001
Appeal of Specialized Buying: Appeal Case No 719636
Ted also worked on Gillette Co. v FTB, (2015) 62 Cal. 4th 468, where the FTB won at the California Supreme Court. Ted’s role was to analyze every Compact subject to the Compact Clause, as well as cases pertaining to the Contract Clause. Ted also drafted a Court of Appeals brief while interning at the California Attorney General’s office, in Nortel Networks Inc. v. Board of Equalization (2011) 191 Cal.App.4th 1259, immediately prior to joining the FTB.
Ted also recently worked at a couple national accounting firms where he gained valuable insight on representing taxpayers, rather than the government, on tax issues.