Sheppard Miers

Sheppard Miers


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Latest Publications


Oklahoma Tax Commission Voluntary Compliance Initiative Tax Amnesty Program

A 2015 tax amnesty program has been authorized by Oklahoma offering incentives for taxpayers to report and pay unpaid taxes. The Oklahoma law provides for a Voluntary Compliance Initiative program and procedure...more

8/21/2015 - Delinquent Filer Voluntary Compliance Income Taxes Tax Amnesty Tax Commissions Voluntary Compliance

Major Changes in IRS Qualified Retirement Plan Determination Letter Procedure Announced

The Internal Revenue Service (IRS) has announced that, effective January 1, 2017, the existing procedure for issuance of favorable IRS determination letters for qualified pension, profit-sharing and 401(k) plans will be...more

7/24/2015 - 401k Benefit Plan Sponsors Determination Letter IRS Profit Sharing Qualified Retirement Plans

2015 Oklahoma Tax Legislation: Wind Farm Tax Incentives, Tax Amnesty Program, Aggregate Income and Franchise Tax Return, Tax...

The Oklahoma Legislature enacted changes in Oklahoma tax laws in its 2015 session. The changes include a tax amnesty program for payment of delinquent taxes without interest or penalty during a two (2) month...more

6/24/2015 - Economic Development Franchise Taxes Income Taxes Job Creation New Legislation Property Tax Tax Amnesty Tax Credits Tax Returns Wind Farm

Gavel to Gavel: Follow crowd with care

For some at the age of this author, a CARE package is known and remembered from when it was first offered and popularized after the end of World War II by Cooperative for Assistance and Relief Everywhere Inc. as an emergency...more

5/1/2015 - Better Business Bureau Charitable Donations Charitable Organizations Crowdfunding Fund-raising IRS

Oklahoma Tax Commission 2015 Proposed Administrative Rule Changes

The Oklahoma Tax Commission has published proposed changes to the administrative rules with respect to Oklahoma taxes ("OTC Rules") for 2015. The OTC Rules are formal statements of policy written by the Tax...more

2/4/2015 - Tax Policy

Oklahoma Capital Gain Deduction Upheld by Oklahoma Supreme Court

The Oklahoma Supreme Court has ruled that the Oklahoma income tax capital gains deduction is allowable and does not violate the Commerce Clause of the U.S. Constitution. The denial of the deduction to an out-of-state company...more

5/22/2014 - Capital Gains Commerce Clause Income Taxes Tax Refunds

Oklahoma Income Tax Reduction Ruled Unconstitutional

The Supreme Court of Oklahoma has ruled Oklahoma tax legislation enacted in 2013 reducing the top Oklahoma individual income tax rate from 5.25% to 5% in 2015, with further reduction to 4.85% possible in 2016, is...more

2/24/2014 - Income Taxes State Taxes

Taxpayer Appeal Rights Expanded in Oklahoma

The Oklahoma Uniform Tax Procedure Code has recently been amended to provide an important alternative right of appeal to taxpayers from Oklahoma Tax Commission decisions assessing a tax or additional tax or denying a claim...more

5/28/2013 - Appeals Income Taxes Tax Assessment Tax Penalties Trial de Novo

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