Felicia Hoeniger is an attorney in the firm's Business Section and a member of the Tax Group, where she provides legal services on a full range of state tax matters, including issues on personal and corporate income taxes, sales and use taxes, excise taxes, and gift and estate taxes. She has experience in matters that include preliminary tax planning, audit defense, and postaudit administrative and judicial appeals. Ms. Hoeniger also counsels clients on state tax credits and the Freedom of Information Act as it relates to state treatment of confidential tax return information.
Prior to joining Robinson & Cole, Ms. Hoeniger served as the director of the Legal Division at the Connecticut Department of Revenue Services, where she supervised the work of fifteen attorneys, advised the department and taxpayers on Connecticut tax matters and administrative law, prepared legislative positions, and formulated regulations and departmental rulings. In that capacity, Ms. Hoeniger interacted frequently with the tax officials of other states and national organizations, such as the Multistate Tax Commission and the Federation of Tax Administrators, on tax policy. Prior to becoming director of the Legal Division, Ms. Hoeniger was the litigation tax attorney for the Department of Revenue Services, responsible for the processing of tax appeals brought by taxpayers to the Connecticut courts. Ms. Hoeniger is a sought-after speaker and has addressed numerous state and local tax groups, such as the Institute for Professionals in Taxation, the Northeastern States Tax Officials Association, and the Connecticut Society of CPAs.
Ms. Hoeniger was a summer intern with the Honorable T. F. Gilroy Daly at the U.S. Federal District Court in Bridgeport, Connecticut.
Professional Associations
- Connecticut Bar Association Tax Section, 2010 to present, Chair, Corporation Business Tax Subcommittee
- Journal of Multistate Taxation and Incentives, 2012 to present, Department/State Editor
Honors and Awards
- Connecticut Law Tribune, 2010, recognized in Women in the Law: High Achieversyearbook
Publications & Presentations
Presentations
- "Connecticut State Tax Update and Developments" (4/23/2012), presented to the New York Tax Study Group
- "A Practitioner's Perspective on CT Taxes" (11/16/2011) presented at 2011 University of Connecticut Tax School
- "To Love, Honor, and Share Tax Deductions... ?" copresented with Virginia E. McGarrity and Kelley Galica Peck (11/9/2011) at Connecticut Society of Certified Public Accountants' (CSCPA) Tax360° Conference in Rocky Hill, Connecticut
- "Refund Roadblocks" (9/27/2011) presented at Sales Tax Symposium sponsored by the Institute for Professionals in Taxation
- "Sales and Use Taxes for the Service Industry," copresented with Douglas Joseph of BlumShapiro (5/20/2011) at Connecticut Business & Industry Association's Connecticut Tax Conference
- "Sales Tax Audit Challenges for Cash Businesses: Business Records, Audit Periods, Penalties, and More" (11/2010) presented at Connecticut Society of Certified Public Accountants' Tax360° Conference, Rocky Hill, Connecticut
- "The Brave New World of Economic Nexus in Connecticut and Elsewhere," copresented with Richard W. Tomeo (11/2010) at Connecticut Society of Certified Public Accountants' Tax360° Conference, Rocky Hill, Connecticut
- "Connecticut Tax Issues - An Overview for Property Developers and Managers" (5/2010) presented at Annual Connecticut Tax Forum, hosted by the Connecticut Business & Industry Association
- "The Definition of 'Is': Should Taxpayers Give Deference to Tax Agencies in the Interpretation of Tax Statutes - A Tax Administrator and Practitioner Debate on Current Issues" (3/2010) presented at American Bar Association/Institute for Professional Taxation Seminar in New Orleans, Louisiana
- "Department of Revenue Services Sales and Use Tax Hot Topics" (12/2009) presented at "Tax 360" seminar, hosted by the Connecticut Society of Certified Public Accountants
- "Practitioners' Perspectives on Connecticut Taxes," copresented with Richard W. Tomeo (11/2009), University of Connecticut 2009 Tax School
- "Sales and Use Tax Audit Survival Skills: How to Successfully Navigate a Sales and Use Tax Audit - and the Top 10 Mistakes Taxpayers Make" (6/2009) presented at Annual Connecticut Tax Forum, hosted by the Connecticut Business & Industry Association
News
5.16.12, Felicia Hoeniger Presents to New York Tax Study Group
12.23.11, Attorneys Offer Advice on Connecticut Taxes for Upcoming Tax Season
12.05.11, Robinson & Cole Attorneys Participate in the Connecticut Society of CPAs' Annual Tax Conference
10.06.11, Tax Lawyer Discusses How States are Limiting Sales and Use Tax Refunds
8.10.11, Felicia Hoeniger Selected to Editorial Board of the Journal of Multistate Taxation and Incentives
6.02.11, Robinson & Cole Attorneys Present at CBIA's 2011 Connecticut Tax Conference
11.03.10, Tax Attorneys Present at Connecticut Society of Certified Public Accountants' Tax360° Conference
10.13.10, Connecticut Bar Association Appoints Robinson & Cole Attorney as Subcommittee Chair
9.10.10, Women in the Law and in the News
6.21.10, Robinson & Cole Attorneys Present at CBIA 2010 Tax Conference
4.12.10, Robinson & Cole Tax Attorneys Present at Tax Seminars in New Orleans