Morris Robinson

Morris Robinson

M. Robinson & Company, P.C.

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Massachusetts Non-Filer Amnesty Details Revealed

In early March of this year Governor Charlie Baker proposed a tax amnesty for taxpayers who have not filed tax returns with the Massachusetts Department of Revenue. According to reports published over the Internet, MDOR will...more

6/8/2015 - Department of Revenue Tax Amnesty Voluntary Disclosure

Preventing Double Taxation of Interstate Income: Supreme Court’s “Wynne” Decision is a Win for Taxpayers

In a five-to-four decision, the United States Supreme Court held that the dormant commerce clause protects in-state residents from the double taxation of their interstate income. This is a complicated decision and the margin...more

6/4/2015 - Comptroller of the Treasury v Wynne Dormant Commerce Clause Double Taxation Income Taxes Interstate Commerce SCOTUS State Taxes

Data Security Breach at IRS Disrupts Taxpayers and Tax Professionals

The Internal Revenue Service (IRS) announced on Tuesday, May 26, 2015 that criminals had fraudulently obtained the tax returns and account information of more than 100,000 taxpayers. The criminals used this information to...more

5/28/2015 - CPAs Fraud Identity Theft IRS Popular Power of Attorney Security Breach Tax Returns

U.S. Taxpayers Living Overseas: The June 15th Automatic 2-Month Extended Deadline and Other Filings Extensions

While most U.S. taxpayers must file their taxes by April 15th, U.S. taxpayers living abroad have additional options to extend the deadline of their filing due date. These extensions provide convenience as well as important...more

5/22/2015 - Filing Deadlines Foreign Taxpayers Tax Returns Time Extensions

Expect MDOR Audit Delays After the July 4, 2015 Holiday

Governor Charlie Baker’s recent plan to trim the number of Massachusetts employees was recently signed into law. According to published reports, more than half of all employees at the Massachusetts Department of Revenue are...more

5/13/2015 - Audits Charlie Baker Department of Revenue Early Retirement New Legislation Public Employees

Practice Tips for New Tax Associates

We are tax law specialists with a focus on international and Massachusetts taxation. I have drafted this memorandum to help new tax associates understand what is expected of them. This memorandum covers tips on drafting...more

3/17/2015 - Contract Drafting Engagement Letters Legal Ethics

Dealing with Erroneous FATCA Inquiries

A foreign bank asks our client to provide information that the bank is not required to provide IRS under FATCA. There are two possibilities. Our client can provide the information or our client can choose not to provide the...more

3/2/2015 - FATCA Foreign Banks IRS OVDP

Choosing the “Right” Income Tax Return Preparer

The IRS audits about one taxpayer in ten who reports more than $1 million in income. Many of these taxpayers are at the height of their careers and cannot endure even a whiff of scandal. They need peace of mind so they can...more

2/19/2015 - Audits IRS Tax Preparers

New IRS Appeals Procedures Complicate Tax Dispute Resolution

This article describes and evaluates the new IRS Appeals Office policy for handling IRS audit appeals. This new policy is known as the Appeals Judicial Approach and Culture (“AJAC”) Project. The stated goals of the AJAC...more

10/23/2014 - Audits Dispute Resolution IRS Tax Appeals

IRS Announces Sweeping Changes To Its Offshore Voluntary Disclosure Programs: New Rules Effective July 1, 2014

On Wednesday, June 18, 2014 the Internal Revenue Service announced sweeping changes to its Offshore Voluntary Disclosure Programs, effective Tuesday, July 1, 2014. Some taxpayers are treated much more leniently under expanded...more

6/25/2014 - Compliance FATCA FBAR IRS OVDP Reporting Requirements

Defending Federal and State Tax Audits For High-Income Taxpayers

In 2013 the IRS audited slightly over one taxpayer in nine[1] with an income of $1 million or more.[2] This audit rate represents a sharp 69 percent increase from the 6.42 percent audit rate that similar high-income...more

4/17/2014 - Audits Federal Taxes Income Taxes IRS State Taxes

The New Massachusetts Income Sourcing Rules For Corporate Services: Massachusetts DOR Issues Working Draft of Implementing...

On July 24, 2013 the Massachusetts General Court enacted an $800 million transportation bill. This bill, inter alia, revised the Massachusetts corporate sourcing rules for the sale of services. The bill became effective as of...more

4/3/2014 - Income Taxes Revenue State Taxes Trucking Industry

Commissioner Amy Pitter Announces Impressive Mediation Goal: One-Third of All Disputes Involving $250,000 or More To Be Mediated

Boston, February 10, 2014 - In her remarks before the Annual State Tax Conference of the Massachusetts Society of CPAs at the Sheraton Framingham on Thursday, January 23, 2014, Commissioner Pitter announced an impressive goal...more

2/12/2014 - Department of Revenue Mediation State Taxes

Massachusetts Imposes New Sales and Use Taxes on Computer System Design and Software Modification Services

The Massachusetts Department of Revenue (“DOR”) will formally announce deferral of compliance with the Massachusetts “tech tax” early next week, according to reliable and informed sources. The deferral announcement is...more

9/13/2013 - Computer-System Design/Software Services Sales & Use Tax Software

Repeal of Massachusetts “Tech Tax” May Be Imminent

The repeal of the so-called “tech tax” on certain computer system design and software services may be imminent. Key indicators include wavering support of the “tech tax” among rank-and-file state senators and representatives...more

9/13/2013 - Business Taxes Corporate Taxes Repeal Technology

The New Massachusetts Sales and Use Tax on Computer System Design and Software Modification Services

I. Introduction - On July 24, 2013, the Massachusetts General Court overrode a veto by Governor Deval Patrick and enacted an $800 million transportation bill entitled An Act Relative to Transportation Finance (the...more

8/6/2013 - Computer-System Design/Software Services Sales & Use Tax Software

Massachusetts Computer-System Design/Software Services Now Taxed at 6.25% Effective July 31, 2013

On Wednesday, July 24, 2013, the Massachusetts Legislature overrode Governor Patrick’s veto and enacted a 6.25 percent sales tax on computer-system design/software services. The new tax is part of the new $800 million...more

7/31/2013 - Computer-System Design/Software Services Sales & Use Tax Software

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