John F. Hayes, Attorney

John Hayes is a recognized authority on New Hampshire state taxes.  He served as General Counsel to the New Hampshire Department of Revenue Administration for fourteen years.  His expertise includes property taxes, business profits tax, business enterprise tax, ,meals and rooms tax, real estate transfer tax, Medicaid enhancement tax, corporate income tax and issues relating to the practice before the Department of Revenue Administration and Board of Tax and Land Appeals.  John represents individuals and businesses in all aspects of state tax law, including audit defense, tax planning, and representation before the Department of Revenue Administration, Board of Tax and Land Appeals, state and federal courts, and local planning and zoning board approval, commercial, industrial and mixed-use site development, sales and purchase transactions, lease negotiation and enforcement, and finance transactions.

 John’s civil litigation practice includes representation of individuals and businesses in state and federal courts, as well as administrative hearings before various boards.

 As a business attorney, John’s practice includes the structuring and maintenance of business entities, including contract drafting, review and negotiation.

Bar Admissions:

New Hampshire

Massachusetts

Education:

LL.M., Laws of Taxation, Boston University School of Law, 1996

J.D., University of New Hampshire School of Law, 1992

B.S., Business Administration, Plymouth State University, 1986

Alfano Law, PLLC is New Hampshire’s sole member of NAPTA