Michael Penza

About

Michael Penza

For over a decade, Michael Penza has devoted his career to the practice of state and local tax law. He has represented clients in tax controversies in over half of the fifty states, from audit defense through the appellate courts. He has advised individuals and businesses across all industries on virtually all forms of state and local taxes—e.g., income/franchise, sales/use, property, gross receipts, tobacco, motor fuel, and telecommunication taxes.

Prior to founding Penza Law, Mr. Penza was a partner with Dakessian Law, a boutique law firm focused on state and local tax matters. Earlier in his career, he practiced at the law firms of Morrison Foerster, Reed Smith, and Sutherland, Asbill, and Brennan, in their respective state and local tax practices. He is admitted to the bar in the States of New York, New Jersey, and Pennsylvania. Mr. Penza is a member of the Tax Sections of the American Bar Association and New York State Bar Association. He is also a member of the New York City Bar Association and the Institute for Professionals in Taxation (IPT).

Mr. Penza graduated with honors from the University of Connecticut School of Law, where he studied under renowned state and local tax expert, Professor Richard Pomp. He earned a bachelor’s degree in psychology from Williams College.

PUBLICATIONS

“Preemption and P.L. 86-272 as Interpreted by New York’s Courts,” Michael Penza, 120 Tax Notes State 965 (June 29, 2026).

“A ‘Mixed Bundle’? New York Struggles to Distinguish Between TPP and Services,” Michael Penza, 119 Tax Notes State 755 (March 9, 2026).

“A Failure in Statutory Interpretation: The MTC and P.L. 86-272,” Mardiros Dakessian and Michael Penza, 100 Tax Notes State 175 (April 12, 2021).

“Looking Back: Significant State and Local Tax Decisions of 2017,” Craig Fields and Michael Penza, 87 State Tax Notes 347 (January 22, 2018).