Matt is a counsel in Reed Smith’s State Tax Group. He currently focuses his practice on Pennsylvania and New Jersey corporate and sales and use tax appeals.
Matt Regularly writes and speaks on emerging topics concerning New Jersey’s corporation business tax. As a result, Matt is a contributor to state tax publications, including Tax Analyst’s State Tax Notes.
Matt is a member of the Pennsylvania and New Jersey Bars. He is also a member of the New Jersey Bar association and a regular attendee at meetings of the Tax Section of the New Jersey Business and Industry Association.
Credentials
Education
Education
- Villanova University School of Law, 2015, J.D., Villanova Law Review, Student Works Editor
- Millersville University, 2012, B.A., English
Professional admissions & qualifications
Professional admissions & qualifications
- Pennsylvania
- New Jersey
Practices
Media mentions
NJ Tax Agency Atty Promises Fairness In Mediation Program
Law360
NJ Floats Rules To Follow MTC Stance On Internet Activities
Law360
New Jersey Corporate Transit Fee Extension Becomes Law
Tax Notes
NJ Tax Chief Urges Cos. To Respond To Nexus Questionnaires
Law360
Litter-Generating Tax Appeal Awaits Certification Over 'Constitutional Questions of Taxing and Spending
New Jersey Law Journal
Business Group Wants New Jersey High Court to Rule on Litter Tax
Bloomberg Tax
NJ Senate OKs Ending Tax Assessment Deadline Suspension
Law360
NJ Transfer Pricing Resolution Program Enrolls 22 Cos.
Law360
New Jersey Tax Division Proposes New and Updated CBT Regs
Tax Notes
Wash. Bank Tax Violates Interstate Commerce Law, Justices Told
Law360
New Jersey Court Upholds Refund Reg, but Finds Refund Offset Barred
Tax Notes
New Jersey Appeals court Reverses Full Refund in Royalty Addback Case
Tax Notes
New Jersey Tax Court Again Holds P.L. 86-272 Preempts Assessment
Tax Notes
New Jersey Court: Drug Company’s Gain is Apportionable Income
Tax Notes
New Jersey Tax division Issues Guidance on P.L. 86-272
Tax Notes
New Jersey Provides One-Time Exception for Combined Return Filing Method
Tax Notes
New Jersey Issues Guidance on New Corporation Business Tax Law
Tax Notes
New Jersey Enacts Fixes, Revisions to Corporate Tax
Tax Notes
New Jersey Extends Corporate Business Tax Rules on GILTI, FDII
Tax Notes
New Jersey Democrats Introduce Combined Reporting Cleanup Bill
Tax Notes
New Jersey Appeals court Allows Use of Partnership Losses
Tax Notes
NJ Justices Won’t Review Telecom Co.’s Mass Fax Dispute
Law360
New Jersey Amends Related-Party Transaction Rules, Issues GILTI Regs
Tax Notes
New Jersey Issues Guidance on Net Deferred Tax Liability Deduction
Tax Notes
New Jersey Clarifies NOL Calculation for Inactive Corporations
Tax Notes
New Jersey Court Affirms Adjusted Allocation for Messaging Services
Tax Notes
NJ Appeals Court Affirms Mass Fax Service's Allocation
Law360
New Jersey Issues New Method for Apportioning GILTI, FDII
Tax Notes
New Jersey Tax Court: P.L. 86-272 Preempts Alternative Minimum Assessment
Tax Notes
New Jersey Reiterates Position on P.L. 86-272 Protection
Tax Notes
New Jersey Appellate Court Upholds Decision in Addback Case
Tax Notes
New Jersey Bill Would Exclude Foreign Income From Water's-Edge Combined Group
Tax Notes
Water's-Edge Method Is Default for New Jersey Combined Returns
Tax Notes
Wayfair and Marketplace Issues Dominate Discussion a Year Later
Tax Notes
For Section 163(j), New Jersey Corporate Income Must Match Federal Return
Tax Notes
New Jersey Tax Court Grants Full Refund in Royalty Addback Case
Tax Notes
New Jersey Bill Would Modify GILTI, Combined Reporting Rules
Tax Notes
New Jersey Appellate Court Affirms Sourcing of Gain to State
Tax Notes
Company Allowed to Use 3-Factor Apportionment, New Jersey Court Says
Tax Notes
New Jersey Issues Corporate Tax Guidance; GILTI Questions Remain
Tax Notes
New Jersey Tax Court Finds Partnership Fee Regs Invalid
Tax Notes
New Jersey Tax Division's Discretion Not 'Boundless,' Tax Court Rules
Tax Notes
Postmark, Mailbox Rules Acceptable for Tax Protest Purposes, New Jersey Court Holds
Tax Notes
New Jersey Governor Signs GILTI, Marketplace Bills
Tax Notes
New Jersey Legislative Panel Advanced Marketplace Bill
Tax Notes
New Jersey Court Upholds Alternative Allocation Method for Fax Services
Tax Notes
New Jersey Budget Agreement Includes Combined Reporting
Tax Notes
New Jersey Lawmakers Pass First Remote Seller Bill in Response to Wayfair
Tax Notes
New Jersey Democrats Embrace Temporary Surtax on Corporate Taxpayers
Tax Notes
New Jersey Tax Court Affirms Partnership Not Liable For Tax
Tax Notes
Company Can't Reverse Federal Adjustments to Reduce State Income, New Jersey Court Holds
Tax Notes
Kraft Foods Subsidiary Must Add Back Interest Payments, New Jersey Court Holds
Tax Notes
New Jersey Utility Must Add Back Energy Assessment for Tax Purposes
Tax Notes
New Jersey Tax Court Dismisses Shareholder Appeal, Could Reopen Case
Tax Notes
New Jersey Tax Court Again Finds Foreign-Source Income Not Taxable
Tax Notes
Infosys Foreign Source Income Not Taxable, Again: N.J. Court
Bloomberg BNA
New Jersey Partnership Relieved of Partner's $12M Tax Obligation
Bloomberg BNA
New Jersey Tax Court Says Partnership Not Liable for Withholding
Tax Notes
New Jersey Qui Tam Award Taxable, Ineligible for Attorney Fees Deduction
Tax Notes
Ohio Supreme Court Affirms Use Tax Exemption for Employment Services
Tax Notes
Corporation's Foreign-Source Income Not Subject to State Tax, New Jersey Tax Court Says
Tax Notes
New Jersey Tax Court Rules Against Taxpayer in Limited Partnership Nexus Case
Tax Notes
N.J. Court Sides With Tax Division in Limited Partner Nexus Fight
Bloomberg BNA
Payment of Assessment Does Not Prohibit Filing a Protest, Tax Court Says
Tax Analysts
New Jersey Launches Click-Through Voluntary Disclosure Program
Tax Notes
New Jersey Tax Court Holds Royalty Payments May Be Deducted in Addback Case
Tax Notes
Practitioners React to New Jersey Audit Manual Release
Tax Notes
Altria Group-New Jersey Transit Deal Doesn't Get Tax Break
Bloomberg BNA
- NJ Tax Agency Atty Promises Fairness In Mediation Program (2025)
- NJ Floats Rules To Follow MTC Stance On Internet Activities (2025)
- New Jersey Corporate Transit Fee Extension Becomes Law (2024)
- NJ Tax Chief Urges Cos. To Respond To Nexus Questionnaires (2024)
- Litter-Generating Tax Appeal Awaits Certification Over 'Constitutional Questions of Taxing and Spending (2024)
- Business Group Wants New Jersey High Court to Rule on Litter Tax (2024)
- NJ Senate OKs Ending Tax Assessment Deadline Suspension (2022)
- NJ Transfer Pricing Resolution Program Enrolls 22 Cos. (2022)
- New Jersey Tax Division Proposes New and Updated CBT Regs (2022)
- Wash. Bank Tax Violates Interstate Commerce Law, Justices Told (2022)
- New Jersey Court Upholds Refund Reg, but Finds Refund Offset Barred (2022)
- New Jersey Appeals court Reverses Full Refund in Royalty Addback Case (2021)
- New Jersey Tax Court Again Holds P.L. 86-272 Preempts Assessment (2021)
- New Jersey Court: Drug Company’s Gain is Apportionable Income (2021)
- New Jersey Tax division Issues Guidance on P.L. 86-272 (2021)
- New Jersey Provides One-Time Exception for Combined Return Filing Method (2021)
- New Jersey Issues Guidance on New Corporation Business Tax Law (2020)
- New Jersey Enacts Fixes, Revisions to Corporate Tax (2020)
- New Jersey Extends Corporate Business Tax Rules on GILTI, FDII (2020)
- New Jersey Democrats Introduce Combined Reporting Cleanup Bill (2020)
- New Jersey Appeals court Allows Use of Partnership Losses (2020)
- NJ Justices Won’t Review Telecom Co.’s Mass Fax Dispute (2020)
- New Jersey Amends Related-Party Transaction Rules, Issues GILTI Regs (2020)
- New Jersey Issues Guidance on Net Deferred Tax Liability Deduction (2020)
- New Jersey Clarifies NOL Calculation for Inactive Corporations (2020)
- New Jersey Court Affirms Adjusted Allocation for Messaging Services (2020)
- NJ Appeals Court Affirms Mass Fax Service's Allocation (2020)
- New Jersey Issues New Method for Apportioning GILTI, FDII (2019)
- New Jersey Tax Court: P.L. 86-272 Preempts Alternative Minimum Assessment (2019)
- New Jersey Reiterates Position on P.L. 86-272 Protection (2019)
- New Jersey Appellate Court Upholds Decision in Addback Case (2019)
- New Jersey Bill Would Exclude Foreign Income From Water's-Edge Combined Group (2019)
- Water's-Edge Method Is Default for New Jersey Combined Returns (2019)
- Wayfair and Marketplace Issues Dominate Discussion a Year Later (2019)
- For Section 163(j), New Jersey Corporate Income Must Match Federal Return (2019)
- New Jersey Tax Court Grants Full Refund in Royalty Addback Case (2019)
- New Jersey Bill Would Modify GILTI, Combined Reporting Rules (2019)
- New Jersey Appellate Court Affirms Sourcing of Gain to State (2019)
- Company Allowed to Use 3-Factor Apportionment, New Jersey Court Says (2018)
- New Jersey Issues Corporate Tax Guidance; GILTI Questions Remain (2018)
- New Jersey Tax Court Finds Partnership Fee Regs Invalid (2018)
- New Jersey Tax Division's Discretion Not 'Boundless,' Tax Court Rules (2018)
- Postmark, Mailbox Rules Acceptable for Tax Protest Purposes, New Jersey Court Holds (2018)
- New Jersey Governor Signs GILTI, Marketplace Bills (2018)
- New Jersey Legislative Panel Advanced Marketplace Bill (2018)
- New Jersey Court Upholds Alternative Allocation Method for Fax Services (2018)
- New Jersey Budget Agreement Includes Combined Reporting (2018)
- New Jersey Lawmakers Pass First Remote Seller Bill in Response to Wayfair (2018)
- New Jersey Democrats Embrace Temporary Surtax on Corporate Taxpayers (2018)
- New Jersey Tax Court Affirms Partnership Not Liable For Tax (2018)
- Company Can't Reverse Federal Adjustments to Reduce State Income, New Jersey Court Holds (2018)
- Kraft Foods Subsidiary Must Add Back Interest Payments, New Jersey Court Holds (2018)
- New Jersey Utility Must Add Back Energy Assessment for Tax Purposes (2018)
- New Jersey Tax Court Dismisses Shareholder Appeal, Could Reopen Case (2018)
- New Jersey Tax Court Again Finds Foreign-Source Income Not Taxable (2018)
- Infosys Foreign Source Income Not Taxable, Again: N.J. Court (2018)
- New Jersey Partnership Relieved of Partner's $12M Tax Obligation (2018)
- New Jersey Tax Court Says Partnership Not Liable for Withholding (2018)
- New Jersey Qui Tam Award Taxable, Ineligible for Attorney Fees Deduction (2018)
- Ohio Supreme Court Affirms Use Tax Exemption for Employment Services (2017)
- Corporation's Foreign-Source Income Not Subject to State Tax, New Jersey Tax Court Says (2017)
- New Jersey Tax Court Rules Against Taxpayer in Limited Partnership Nexus Case (2017)
- N.J. Court Sides With Tax Division in Limited Partner Nexus Fight (2017)
- Payment of Assessment Does Not Prohibit Filing a Protest, Tax Court Says (2017)
- New Jersey Launches Click-Through Voluntary Disclosure Program (2017)
- New Jersey Tax Court Holds Royalty Payments May Be Deducted in Addback Case (2017)
- Practitioners React to New Jersey Audit Manual Release (2017)
- Altria Group-New Jersey Transit Deal Doesn't Get Tax Break (2017)
Insights
- New Jersey’s Mediation Program Goes Live Tomorrow (30 September 2025)
- New Jersey Proposes to Amend CBT Regulations (18 February 2025)
- New Jersey Proposes to Amend CBT Regulations (18 February 2025)
Events
1 / 6
- TEI / IPT Silicon Valley SALT Conference 2025 (Tuesday, December 2, 2025)
- TEI Philadelphia’s Chapter Meeting at Reed Smith (Wednesday, November 19, 2025)
- Q&A with NJ Division Counsel: What Taxpayers Should Know About Mediation Pilot Program (Tuesday, June 10, 2025)
- COST Mid-Atlantic Regional State Tax Seminar (Monday, October 7, 2024)
- Q&A with New Jersey Director of Taxation Marita Sciarrotta (Wednesday, May 29, 2024)
- NJ CBT refund opportunities for 2015 forward (Monday, January 24, 2022)