TRIBUNAL REMANDS $100 MILLION SALES TAX REFUND CASE TO ALJ -
After the New York State Appellate Division reversed the Tax Appeals Tribunal’s earlier decision denying a sales tax refund of over $100 million, the Tax...more
A New York City Administrative Law Judge held that a taxpayer’s real property transfer tax returns were not false or fraudulent and therefore the Department of Finance could not reopen the closed three-year statute of...more
Appellate Division Holds That NYS Tax Department Properly Withheld Documents Requested Under FOIL -
In a unanimous decision, the Appellate Division affirmed a decision of the Supreme Court, Albany County, which had...more
ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company -
A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more
8/5/2016
/ Administrative Law Judge (ALJ) ,
Anti-Avoidance ,
Business Partners ,
Business Taxes ,
Corporate Taxes ,
Franchise Taxes ,
Income Taxes ,
Investment Adviser ,
IP License ,
Limited Liability Company (LLC) ,
Management Fees ,
Members ,
Oil & Gas ,
Personal Liability ,
Retailers ,
Royalties ,
Sales Tax ,
State Taxes ,
Statute of Limitations ,
Tax Returns ,
Tax Tribunal ,
Tribunals ,
Unincorporated Business Tax (UBT) ,
Whole Foods
The New York City Tax Appeals Tribunal, affirming a determination of an Administrative Law Judge, has held that Astoria Bank, which engaged in a banking business in New York City, was not required to include in its combined...more
State Tax Department Releases Draft Article 9-A Nexus Regulations Under Corporate Tax Reform -
The New York State Department of Taxation and Finance has released draft amendments to the Article 9-A corporate franchise...more
10/5/2015
/ Audits ,
Burden of Proof ,
Collateral Estoppel ,
Comment Period ,
Corporate Taxes ,
Dividends ,
Economic Presence Nexus ,
Hotels ,
Income Taxes ,
Limited Liability Company (LLC) ,
Nexus ,
Partnerships ,
Penalties ,
Proposed Amendments ,
Resale Exemption ,
Responsible Corporate Officer Doctrine ,
Responsible Person Liability ,
Sales & Use Tax ,
Sales Tax ,
State Tax Tribunals ,
Stipulations ,
Tax Appeals ,
Tax Credits ,
Tax Fraud ,
Tax Reform ,
Tax Returns
In This Issue:
- Court Orders Department of Finance to Release Corporate Tax Return Records to City Comptroller
- ALJ Upholds State Tax Department Policy on Personal Liability of LLC Members for Sales...more
11/10/2014
/ Audits ,
Corporate Taxes ,
Film Industry ,
IRS ,
Limited Liability Company (LLC) ,
Movies ,
Personal Liability ,
Sales & Use Tax ,
Statute of Limitations ,
Tax Refunds ,
Tax Returns ,
Television Programming
In This Issue:
Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely; Corporate Officer Liable for Sales Tax Despite Creditor’s “Sweep Arrangement” with Corporation; Charter Yacht Not...more
10/3/2013
/ Corporate Officers ,
Creditors ,
Fraud ,
Injunctions ,
Penalties ,
Personal Liability ,
Sales & Use Tax ,
Same-Sex Marriage ,
Tax Assessment ,
Tax Exemptions ,
Tax Returns ,
Vessels
In This Issue:
New York Enacts Significant Changes to Related Member Royalty Add-Back Law; Nuclear Power Plant That Produces Steam and Water to Generate Electricity Not Eligible for Investment Tax Credit; Appellate...more
5/14/2013
/ Add-Back Legislation ,
Fraud ,
Governor Cuomo ,
Insurance Industry ,
Investment Tax Credits ,
Liens ,
Nuclear Power ,
Prudential ,
Royalties ,
S-Corporation ,
Tax Returns
In This Issue:
New York Court of Appeals Upholds “Amazon” Statute; Guilty Plea and $5.5 Million Settlement Resolve New York’s False Claims Case; City ALJ Dismisses Case Seeking Interest on $30 Million Refund;...more