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Joshua A. Labat

Associate

Joshua A. Labat

Associate

Joshua Labat is a member of the New York office’s Taxation team and focuses his practice on state and local tax (SALT) and unclaimed property. His multistate SALT practice includes representing taxpayers in direct and indirect controversy matters, concentrating on voluntary disclosure programs, audits, administrative tribunals, and both state trial courts and appellate courts. He also provides SALT planning advice on complex sales tax, use tax, corporate income tax, and transfer tax matters that arise during mergers and acquisitions. Finally, he provides comprehensive advice and guidance to clients regarding multistate unclaimed property planning issues and represents clients during unclaimed property audits and state voluntary disclosures.

Josh’s experience includes counseling clients on proposed and enacted advertising taxes and taxes related to and applying to artificial intelligence products, representing taxpayers before the Washington State Board of Tax Appeals, the New York State Department of Taxation and Finance, the New York City Tax Appeals Tribunal, handling high-stakes disputes such as a multimillion-dollar unemployment insurance tax matter, and advising clients on SALT and unclaimed property matters during multimillion-dollar deals.

Affiliations

  • American Bar Association, Taxation Section
  • New York State Bar Association, Taxation Section
  • New York City Bar SALT Committee
  • Virginia State Bar, Taxation Section
  • Virginia Bar Association, Taxation Section

Community Involvement

  • Community Tax Law Project, Volunteer

Presentations and Publications

  • “Making Sense of Washington’s New Advertising Tax: Legal Challenges & Next Steps,” Washington Sales Tax Webinar, American Association of Advertising Agencies, webinar (October 2, 2025)
  • Mid-Atlantic Regional State Tax Seminar, Council on State Tax, Washington, D.C. (September 24, 2025)