Michael Jacobs

Michael Jacobs

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Latest Posts › Department of Revenue


Massachusetts Court Issues 'True Debt' Decision

On June 8, the Massachusetts Appeals Court once again denied a taxpayer’s claimed deductions from the income and net worth tax base of the corporate excise tax. In a decision that will be a disappointment for taxpayers...more

6/10/2016 - Audits Corporate Taxes Cross-Border Transactions Debt Department of Revenue Excise Tax Intercompany Transactions IRS Statements of Net Worth Tax Deductions Taxable Income

Mark Nunnelly Leaving Position as DOR Commissioner – DOR Now Seeking 3rd Commissioner in Less Than 2 years

Governor Charlie Baker’s office announced in a press release today that Mark Nunnelly has accepted a new role as Executive Director of MassIT, the state technology office, beginning April 4. In that role, Mr. Nunnelly is...more

3/16/2016 - Department of Revenue Governor Baker Information Technology

Massachusetts Department of Revenue Launches Pilot Program for Settling Uncertain Tax Issues—Lack of Anonymity in Settlement...

Continuing its efforts to improve the process for resolving tax disputes in Massachusetts, the Massachusetts Department of Revenue has released final AP 637 Voluntary Disclosure Program for Settlement of Uncertain Tax Issues...more

2/16/2016 - Anonymity Audits Department of Revenue Settlement Agreements State Taxes Tax Appeals Voluntary Disclosure

Pennsylvania Department of Revenue Releases Discussion Draft of Add-Back Notice

On February 2, 2016, the Pennsylvania Department of Revenue (the “Department”) released its first effort at providing public guidance regarding Pennsylvania’s intangible expense add-back provision. In its Discussion Draft of...more

2/3/2016 - Add-Back Legislation Business Taxes Department of Revenue Draft Guidance Exceptions

Supreme Judicial Court Rules Against Taxpayer in Regency Transportation

On January 6, the Massachusetts Supreme Judicial Court (“SJC”) issued its decision in Regency Transportation v. Commonwealth, finding against the taxpayer. The taxpayer in Regency was a trucking company that purchased...more

1/11/2016 - Commerce Clause Department of Revenue MA Supreme Court Sales & Use Tax Trucking Industry

Department of Revenue releases detailed guidance for corporate excise tax amnesty program

The Massachusetts Department of Revenue released TIR 15-2 specifying the administrative details of the amnesty program authorized by the legislature earlier this year. The amnesty period is open now through May 15, 2015, for...more

3/24/2015 - Corporate Taxes Department of Revenue Excise Tax Tax Amnesty

A Quick Overview of Substantive Changes in Final Massachusetts Market Sourcing Regulation 830 CMR 63.38.1—From 10/30/14 Draft to...

As we reported on Friday, the Massachusetts Department of Revenue has promulgated its final regulations governing the apportionment of income (830 CMR 63.38.1). The regulations implement legislation that mandates...more

1/6/2015 - Apportionment Department of Revenue Final Rules Market Based Approach

Pennsylvania DOR Releases Draft Market-Sourcing Guidelines

On June 16, the Department of Revenue released draft guidance on applying Pennsylvania’s new market-based, sales factor sourcing legislation that was signed into law in July 2013. The new market-sourcing legislation is...more

6/20/2014 - Department of Revenue New Legislation Tax Rates

Massachusetts Delays Reporting for Software Services Tax; Repeal Imminent?

With the drumbeat for repeal of the new software services tax growing louder, the Massachusetts Department of Revenue today pushed back the date for reporting and remitting sales and use tax collected or accrued on sales...more

9/17/2013 - Department of Revenue Reporting Requirements Sales & Use Tax Software

Massachusetts Department of Revenue and Appellate Tax Board Look to Expand Tax Dispute Mediation Programs

The Massachusetts Department of Revenue has indicated it is looking to expand taxpayer eligibility for its early mediation program for expedited settlement of tax disputes by including taxpayers with smaller proposed tax...more

6/24/2013 - Department of Revenue Eligibility Mediation Settlement Tax Assessment

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