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Administrative Agency Tax

Read need-to-know updates, commentary, and analysis on Administrative Agency issues written by leading professionals.

Withdrawal of IRS Tax Liens

by McNair Law Firm, P.A. on

When an individual or business owes federal taxes, a lien arises in favor of the IRS in all property of the delinquent taxpayer. The IRS will often file a notice of this tax lien – a Notice of Federal Tax Lien or “NFTL” – in...more

MoFo New York Tax Insights - Volume 8, Issue 4

by Morrison & Foerster LLP on

ALJ Finds CEO Changed Domicile from New York City to Texas - A New York State Administrative Law Judge has held that the CEO of Match.com (“Match”) changed his domicile from New York to Texas for New York State and City...more

Did You Forget to File Your ATI Exemption? You Can Still Lower Your Property Taxes

by McNair Law Firm, P.A. on

Property tax values in South Carolina are generally determined every five years through county-wide reassessments. Since property tax values are determined every five years (and subject to a 15% cap on increases under...more

Snowbird? Or the real deal?

by Farrell Fritz, P.C. on

So you recently moved from New York to Florida? Abundant sunshine, no income tax, no estate tax — wonderful! One problem: New York State tax authorities may not think you really moved! And they’re assessing heavy income...more

Citing Regulatory Freeze, IRS Stops Issuing Administrative Guidance

by Varnum LLP on

One of President Trump's signature campaign issues involved relief from "burdensome federal regulations," without a lot of detail about what regulations in particular he had in mind. Soon after the inauguration, he issued an...more

Do Tax Regs Have an Out From the New 2-1 Rule?

As I previously discussed (here), President Trump issued an Executive Order requiring government agencies to identify two regulations for repeal for every new regulation that they wish to issue. The initial reaction of this...more

Nashville Islamic Center’s Religious Discrimination Claims Dismissed

A federal district court in Tennessee recently dismissed for lack of subject matter jurisdiction a claim by the Islamic Center of Nashville (ICN) lawsuit challenging a Tennessee property tax exemption law on religious freedom...more

MoFo New York Tax Insights - Volume 8, Issue 2

by Morrison & Foerster LLP on

Governor Cuomo Releases 2017-18 New York State Executive Budget - New York State Governor Andrew M. Cuomo released his 2017-2018 Executive Budget, containing an assortment of potentially important tax proposals,...more

Michigan’s 2017 property tax assessment notices are in the mail. Should you appeal?

by Dickinson Wright on

Local assessors are in the process of sending annual notices of real and personal property tax assessments to property owners/taxpayers, who must determine whether the assessments are correct and whether an appeal should be...more

Real Property Tax Alert - October 2016

by Farrell Fritz, P.C. on

Nassau County Class 4 Commercial Property – Disputed Assessment Fund (“DAF”) Started with October 2016 School Bill - All Class 4 commercial properties have been impacted by the increase in the school tax rate...more

Update: Michigan Library TIF Legislation

by Dickinson Wright on

Earlier this month, a package of bills was signed into law that would phase out the capture of tax increment revenues generated by library millages by downtown development authorities, tax increment finance authorities, local...more

Swart's Athwart California's Taxation of Out-of-State Corporations

by Nossaman LLP on

The California Franchise Tax Board (“FTB”) started 2017 with a setback as the Court of Appeal for the Fifth Appellate District held in Swart Enterprises, Inc. v. Franchise Tax Board that the FTB could not impose California’s...more

MoFo New York Tax Insights - Volume 8, Issue 1

by Morrison & Foerster LLP on

The Top 10 New York Tax Highlights of 2016 - It’s the New Year, and before we begin afresh, we look back at this past year with our list of the Top 10 New York tax highlights of 2016. 1. The New York State Tax...more

South Carolina Court of Appeals, in Montgomery v. Spartanburg County Assessor, Reverses Prior Administrative Law Court Order...

by McNair Law Firm, P.A. on

The South Carolina Court of Appeals’ recent opinion in Montgomery v. Spartanburg County Assessor provides an interesting discussion of the definition of “fair market value for agricultural purposes” in connection with South...more

“But I Didn’t Know” – Protecting Yourself from Responsible Person Status

by Farrell Fritz, P.C. on

A couple of weeks ago, we considered a situation in which an unscrupulous partner (perhaps in cahoots with an IRS agent) tried to stick one of their partners with the federal employment taxes owed by their failing business....more

Tax Credits Now Available to Emergency Service Volunteers

by Tucker Arensberg, P.C. on

On November 21, 2016, Governor Tom Wolf signed into law HB1683 (Act 172 of 2016), which authorizes municipalities to grant fire and emergency medical service (EMS) volunteers tax credits for local taxes. The new law takes...more

MoFo New York Tax Insights - Volume 7, Issue 12

by Morrison & Foerster LLP on

NYC ALJ Holds That Consulting Firm May Source Receipts Based on Location of Independent Contractors - The nature of the services performed by a corporation, and how that corporation should source its receipts from those...more

Retroactive Tax Law Upheld, Circuit Court Jurisdiction Limited

Before 2014, Alabama sales tax applied only to the sale of prepaid calling cards or authorization numbers, pursuant to Ala. Code §40-23-1(a)(13). In 2014, the Alabama Legislature amended the above statute to “clarify” that it...more

Food and Beverage News and Trends - November 2016 #2

by DLA Piper on

Four cities pass ballot measures to tax sugary drinks. Four US cities – San Francisco, Oakland and Albany, California and Boulder, Colorado – passed ballot initiatives on November 8 that will impose taxes on sugar-sweetened...more

D.C. District Court Bucks the Trend and Rules for Hospital in Provider Tax Case

by Baker Ober Health Law on

Many states assess taxes against hospitals and other providers as a means of funding their Medicaid and other healthcare-related programs. The revenue generated by the taxes is used, with CMS’s approval, to fund Medicaid...more

Private equity’s top ten issues for the next president

by Thompson Coburn LLP on

Many of the issues on the next President’s plate have unique resonance within the private equity world. Here is our list of the top ten private equity issues that the new President and Congress may tackle in the upcoming...more

MoFo New York Tax Insights - Volume 7, Issue 11

by Morrison & Foerster LLP on

ALJ Permits Only Minimum Penalties for Failure to File Information Returns - A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an...more

OSHA Issues Final Rule On Complaints Under Affordable Care Act's Anti-Retaliation Provision

by Holland & Knight LLP on

The Affordable Care Act (ACA) added Section 18C to the Fair Labor Standards Act (FLSA) to prohibit retaliation against employees who engage in certain activities protected by the ACA. Responsibility for receiving and...more

Reminder: Comments to revised RAD forms due October 28th and RAD Report out for review

by Ballard Spahr LLP on

On September 28, 2016, HUD published a notice in the Federal Register to solicit comments to revised form documents used in the Rental Assistance Demonstration (“RAD”). This notice follows a 60-day comment period on...more

MoFo New York Tax Insights - Volume 7, Issue 10

by Morrison & Foerster LLP on

Recent unpublished NYC Department of Finance Letter Rulings - We have obtained under the Freedom of Information Law several Finance Letter Rulings of interest, most involving the New York City real property transfer tax,...more

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