Paul Casas

Paul Casas

Pillsbury Winthrop Shaw Pittman LLP

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Latest Publications


New York State Department of Taxation and Finance To Disregard Single-Member LLC Interests for New York Estate Tax

In a recent New York State Advisory Opinion, the New York State Department of Taxation and Finance advised that a federal income tax entity classification election could impact whether property held by a nonresident through a...more

7/16/2015 - Estate Tax Foreign Corporations Income Taxes Limited Liability Companies Property Tax

Don’t Shoot the Messenger: The Expanding Scope of the John Doe Summons

The John Doe summons is an information-gathering tool that has been available to the IRS for many years, traditionally used to seek information about unknown persons suspected of tax evasion from banks, investment advisors or...more

4/30/2015 - DHL FedEx Financial Institutions Government Investigations IRS John Doe Investigation Summons Tax Evasion UPS

Five Things to Know about New Jersey’s Taxation of Convertible Virtual Currency

On March 10, 2015, the New Jersey Division of Taxation issued Technical Advisory Memorandum TAM-2015-1, explaining its policy regarding convertible virtual currency. - The IRS has held that convertible virtual currency...more

4/20/2015 - Barter Bitcoin IRS Personal Property Sales Tax

United States Supreme Court to Review Ruling in Direct Marketing

On July 1, 2014, the United States Supreme Court agreed to review the 10th Circuit Court of Appeals decision in Direct Marketing Association v. Brohl. The Court of Appeals held that federal courts lack jurisdiction under the...more

7/23/2014 - Appeals Direct Marketing Association Federal Jurisdiction Sales & Use Tax SCOTUS Tax Injunction Act

Lingering Questions About the San Francisco Gross Receipts Tax

The first installment payment for the new San Francisco Gross Receipts Tax was due April 30, 2014. Many questions about the new tax remain. While the City has provided some relief from installment underpayment penalties,...more

5/1/2014 - CRTC Franchise Tax Board Gross Receipts Tax Payroll Taxes Penalties Reporting Requirements Tax Credits Tax Penalties

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