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IRS Expands ERC Voluntary Disclosure Program to Employers Who Already Received Their Checks

As previously reported by Miller Canfield, in October 2023 the IRS launched a withdrawal program for Employee Retention Credit (ERC) claims for employers who now doubt the validity of their claim. Unfortunately, employers who...more

Michigan Property Owners Entitled to Surplus Value When Foreclosed Property Transferred to Land Bank, Court of Appeals Rules

Miller Canfield previously reported on Rafaeli, LLC v Oakland County (Rafaeli), in which the Michigan Supreme Court held that counties are not allowed to retain sale proceeds that exceed the taxes owed on a foreclosure...more

IRS Announces Denials of Employee Retention Credit

As described in our October 24 article “IRS Offers Forgiveness for Erroneous Employee Retention Credit Claims” the IRS has increased scrutiny on claims for the Employee Retention Credit (“ERC”). The IRS halted processing...more

OSHA Recommendations on COVID Are Not Enough to Qualify a Business for the Employee Retention Credit

The IRS recently issued guidance explaining that OSHA communications regarding COVID-19 precautions alone do not allow employers to qualify for the Employee Retention Credit (“ERC”). Other than some start-up businesses,...more

IRS Offers Forgiveness for Erroneous Employee Retention Credit Claims

The Employee Retention Credit (“ERC”) is a popular COVID-19 tax break that was targeted by some unscrupulous and aggressive tax promoters. These promoters flooded the IRS with ERC claims for many taxpayers who did not qualify...more

Michigan Supreme Court Delivers Good Tax News for Michigan Businesses, Bad News for Out-of-State Companies

On July 31, 2023, a divided Michigan Supreme Court in Vectren Infrastructure Services v. Michigan Treasury issued an important decision in favor of the state, ruling that an out-of-state taxpayer could not reduce its tax by...more

Supreme Court Rules That Property Tax Foreclosures Can Violate the “Takings Clause” of the U.S. Constitution

On May 25, 2023, the United States Supreme Court issued its decision in Tyler v. Hennepin County, Minnesota, holding that a state tax foreclosure violates the “Takings Clause” of the U.S. Constitution when it “provides no...more

Mobile and Remote Employees Bring State Tax Compliance Issues

Companies with workers who travel to other states for work (mobile workers) or those who work permanently from another state (remote workers) face unique state tax compliance challenges. For years, efforts to enact federal...more

Michigan Court of Appeals: Full Principal Residence Tax Exemption Available to Homeowners Renting Portion of Property Short-Term

If a Michigan property owner rents part of his or her home, can the property owner still claim 100% principal residence tax exemption (PRE) on the home? Yes, declared the Michigan Court of Appeals in Keith W. DeForge v...more

Michigan Tax Foreclosures in Bankruptcy - An Auction and a Right to Claim Surplus Proceeds Insulates Against Challenge as a...

In January, Miller Canfield reported on Lowry v. Southfield Neighborhood Revitalization Initiative (In re Lowry), an opinion from the Sixth Circuit Court of Appeals. Lowry held that a taxpayer in bankruptcy could challenge a...more

Michigan Supreme Court to Provide Clarity on Alternative Apportionment of Income Tax for Out-of-State Companies

The Michigan Supreme Court has agreed to hear one of the most significant cases in the country to examine the question of when the Due Process and Commerce Clauses of the U.S. Constitution require the application of an...more

Michigan Tax Foreclosures May Be Avoidable in Bankruptcy

A recent opinion from the Sixth Circuit Court of Appeals has opened a new door for a taxpayer to challenge a Michigan tax foreclosure sale. The opinion held that the challenge could proceed where the property value was...more

Michigan Court of Appeals Upholds Taxpayer Recovery of Excess Tax Foreclosure Proceeds, Bars Multi-County Class Actions

Key Takeaways - ..The Michigan Court of Appeals rejected an effort to allow class action recovery of excess proceeds from the sale of tax foreclosed properties. ..The Court ruled that the Michigan Supreme Court's 2020...more

Michigan Pass-Through Entity Tax Enacted - Quick Action May Be Needed for 2021

Michigan Gov. Gretchen Whitmer signed legislation on December 20, 2021, allowing Michigan pass-through entities to elect to pay a newly enacted 4.25% income tax and for the owners of those entities to claim a tax credit...more

Michigan Court of Appeals Holds That Development Agreement Obligations are Extinguished in Tax Foreclosure

The Michigan Court of Appeals recently held that assessments on a property under a development agreement between a city and the property's former owner did not survive a tax foreclosure and therefore were not liens against...more

IRS Updates Guidance on Deductibility of Expenses Paid With PPP Loan Proceeds

The IRS recently released additional guidance about the tax treatment of expenses paid with proceeds of Paycheck Protection Program loans. The PPP loans are a COVID relief program enacted as part of the CARES Act....more

Counties May Not Retain Excess Tax Foreclosure Proceeds, Michigan Supreme Court Holds

On July 17, 2020, the Michigan Supreme Court in Rafaeli, LLC v Oakland County held that the retention of excess tax foreclosure proceeds by county treasurers from tax auctions constitutes "an unconstitutional taking without...more

Michigan Property Tax Assessment Appeal Deadlines Extended

On May 16, 2020, Michigan Governor Gretchen Whitmer signed Executive Order 2020-87 temporarily modifying the procedures and deadlines for protesting residential property tax assessments, appealing from commercial and...more

Michigan State and City Income Tax Deadlines Extended to July 2020

On March 27, 2020, Governor Gretchen Whitmer signed Executive Order 2020-26 to temporarily suspend strict compliance with certain tax filing and payment deadlines in Michigan. These new filing and payment deadlines follow in...more

Responding to Supreme Court Decision, New Michigan Sales Tax Collection Requirements to Take Effect October 1st

As a result of the U.S. Supreme Court's June 2018 decision in South Dakota v. Wayfair, the Michigan Department of Treasury has issued sales and use tax guidance adopting economic nexus standards for remote sellers....more

Physical Presence of the Seller is No Longer Required for a State to Impose Sales Tax

The U.S. Supreme Court has struck down a decades-old requirement that a seller must have a physical presence within a state to be required to collect sales tax. The June 21, 2018, opinion in South Dakota v Wayfair opens the...more

Personal Property Tax Exemption Filing Deadline Extended to May 31

On Thursday, May 25, 2017, Governor Rick Snyder signed a bill to extend the deadline for filing Personal Property Tax (PPT) statements to claim the exemption for manufacturing personal property until Wednesday, May 31, 2017. ...more

For-Profit Schools Ruled Exempt From Michigan Personal Property Tax

In a departure from past interpretation, the Michigan Supreme Court issued a ruling on May 1, 2017 expanding the use of personal property tax exemptions available to for-profit institutions. In SBC Health Midwest, Inc. v City...more

Michigan Court of Appeal finds Multistate Tax Compact applicable to the former Michigan Single Business Tax (SBT) Act

On February 25, 2016, the Michigan Court of Appeals released a decision for publication in the consolidated case of AK Steel Holding Corporation v. Department of Treasury, which upholds the ability of taxpayers to make the...more

Michigan Court of Appeals Holds That Cloud Computing Applications Are Not Taxable as Software

On October 27, 2015, the Michigan Court of Appeals issued a much-anticipated decision in Auto-Owners Insurance Company v. Michigan Department of Treasury that has relevance to most Michigan companies concerning whether sales...more

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