Barry Halpern is a Tax & Business Services partner in the Firm’s New York City office. Mr. Halpern helps clients navigate the complexities of all areas of state taxation including general consulting, audit defense, strategic planning, apportionment sourcing studies, nexus considerations and resolutions, sales and use taxes, due diligence for mergers and acquisitions, audits of state income tax provisions, and state tax compliance. He also has extensive experience advising clients on New York State and New York City tax matters, having successfully represented corporations and partnerships before state taxing authorities and negotiated settlements and penalty abatements. Mr. Halpern’s focus is on understanding the needs of his clients and delivering high value quality professional services to companies across all industries including financial services, healthcare, private equity, technology and media. Mr. Halpern joined Marcum in 2021. He was previously a senior manager at a “Big Four” accounting firm.