Civil Procedure, Tax Law

Government Runs Its Record to 4-0 in Compelling Production of Records of Offshore Bank Accounts

by Jay Nanavati | BakerHostetler on 5/21/2013

On February 7, 2013, the U.S. Court of Appeals for the Eleventh Circuit joined “the three of our sister circuits that have considered the same issue here about foreign financial account records and conclude that the...more

Navigating Pennsylvania’s Tax Appeals Process -- Updated

by James Fritz | McNees Wallace & Nurick LLC on 5/21/2013

Pennsylvania’s tax appeal system has long been criticized as very complicated, expensive and lacking impartiality. A few years ago, the PA Chamber and other interested groups were able to work with the General Assembly to...more

Alabama DOR Issues Controversial Local Nexus Regulation: Would Dramatically Alter the Rule on Delivery Nexus

by Bruce Ely, Christopher Grissom, Matthew Hinshaw, James Long, William Thistle | Bradley Arant Boult Cummings LLP on 5/14/2013

On April 30, the Alabama Department of Revenue (ADOR) issued a proposed regulation regarding sellers’ obligations to collect and remit sales or use tax to Alabama cities and counties that would radically change the landscape...more

California Court Finds Securitization Entities Subject to California Income Tax

by Marty Dakessian, Mike Shaikh, Kyle O. Sollie | Reed Smith on 5/13/2013

A California Superior Court has issued a decision with significant impact on financial services. In the case, Harley-Davidson, Inc. v. Franchise Tax Board, San Diego Superior Court Judge Joel Pressman held that...more

Federal Court Of Appeal Strikes Out A Pleading Alleging That Expenses Are Non-Deductible In Light Of “Egregious And Repulsive”...

by David Spiro | Dentons on 5/13/2013

In a ruling handed down May 6, 2013, the Federal Court of Appeal ordered that portions of a Crown pleading be struck out for suggesting that a deduction may be disallowed on the basis that the conduct of the taxpayer in...more

Corporate Suspension Blocks Tax Court Access

by Charles (Chuck) Rubin on 5/13/2013

Most states will suspend or involuntarily dissolve a corporation if it does not pay local taxes or fees. Such suspensions and dissolutions can typically be reversed after the corporation files to be restored and pays any back...more

Tennessee Property Tax Assessment Appeals: Davidson County in Reappraisal Year

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal, Brian Shelton | Bradley Arant Boult Cummings LLP on 5/9/2013

With Davidson County and several other Tennessee counties in reappraisal years, we remind Tennessee property owners that now is the time to request an appointment to appeal real or personal property assessments if you...more

Illinois Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2013)

by Adam P. Beckerink, Denise Obrochta, Jennifer C. Waryjas, Michael Wynne | Reed Smith on 5/8/2013

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Illinois. Every three months we will be giving you updates on the key cases and administrative releases, as well as...more

Nothing Goes Better with Race Tires than . . . Wine?! – Fourth Circuit Limits Taxable eDiscovery Costs

by Carey Busen | BakerHostetler on 5/8/2013

As we’ve discussed multiple times, the issue of what types of ediscovery costs are taxable under 28 U.S.C. § 1920 was first addressed by a federal appellate court last spring in Race Tires America, Inc. v. Hoosier Racing Tire...more

South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina

by Burnet Maybank III, Rick Reames III, Jim Rourke | Nexsen Pruet, PLLC on 5/8/2013

Close to a year and a half after hearing oral arguments in Bodman v. South Carolina, the South Carolina Supreme Court has upheld the “seven caps” and “eighty seven exemptions” found under the State’s sales tax. (Op. No. 27248...more

Wisconsin Court Confirms Computer-Controlled Medical Devices Are Exempt From Property Tax

by Theresa Andre, Eric Hatchell, Maureen McGinnity | Foley & Lardner LLP on 5/6/2013

In 2008, the Wisconsin Tax Appeals Commission ruled that the following categories of computerized medical equipment are exempt from property tax: - Ultrasound equipment - Magnetic resonance imaging (MRI)...more

IRS Goes Back 41 Years To Assess Gift Tax

by Charles (Chuck) Rubin on 5/6/2013

If a taxpayer does not file a tax return, the statute of limitations for most federal taxes never commences. Thus, in theory, the IRS can go back as many years it wants to such an “open” year to audit and assess tax....more

California Supreme Court Allows Class Actions for Local Tax Refunds - Class Actions Allowed Despite Local Ordinances Banning Them

by Michael M. Mullins, William Priest, Kelly Salt | Best Best & Krieger LLP on 5/3/2013

The California Supreme Court recently ruled that local tax refund claims may be pursued as class actions, even where a city has an existing ordinance prohibiting such claims. The ruling is broad enough to expose local...more

Sales Of Condominium Units Under Audit By Canada Revenue Agency

by Ken Whitelaw | Dentons on 5/2/2013

A Canada Revenue Agency (“CRA”) audit initiative is targeting taxpayers who have recently sold condominium units they did not occupy or occupied for only a short period of time (the “CRA Condo Project”)....more

School Districts Cannot Spend Bond Money on Projects Not Disclosed to Voters - School Bonds with 55 Percent Vote Threshold Must...

by Kelly Salt | Best Best & Krieger LLP on 5/1/2013

The Fourth District Court of Appeal recently upheld a challenge to a school district’s spending voter-approved bond proceeds for field lighting at a high school stadium because the ballot proposition did not specifically list...more

IRS Releases Final Colleges and Universities Compliance Report: Reveals Significant Underreporting

by Richard Frazier, Elizabeth Mullen | Saul Ewing LLP on 5/1/2013

A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more

Sutherland SALT Shaker: April 2013 Digest

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Saabir Kapoor, Jessica Kerner, Shane Lord, Pilar Mata, more +Suzanne Palms, Kathryn Pittman, David Pope, Maria Todorova, Jack Trachtenberg, Prentiss Willson | Sutherland Asbill & Brennan LLP on 5/1/2013

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

Reed Smith Client Wins Residency Case – Despite Being Domiciled in Illinois

by Adam P. Beckerink, Jennifer C. Waryjas, Michael Wynne | Reed Smith on 4/29/2013

This week, the Appellate Court of Illinois, Second District, issued its decision in Grede v. Hamer, holding that an individual was not an Illinois resident, notwithstanding the fact that the individual had not abandoned his...more

Massachusetts Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2013)

by Brent Beissel, Michael Jacobs, Robert Weyman | Reed Smith on 4/26/2013

The first quarter of 2013 saw Massachusetts developments for some the biggest tax issues facing the state, including taxation and sourcing of cloud computing, SaaS and other web-based software products and services;...more

Taxpayer Challenges Validity of IRS Transfer Pricing Regulation

by Steven Hannes | McDermott Will & Emery on 4/19/2013

In a petition recently filed in the U.S. Tax Court, a taxpayer has challenged the Internal Revenue Service (IRS) regulation that provides that the IRS can reallocate income between affiliates even when foreign law prohibits...more

GovCon Deal Bugaboo: Sales Tax Exposure

by Michael Fletcher | Berkeley Research Group, LLC on 4/19/2013

We recently wrapped up diligence proceedings for another GovCon M&A transaction, and the specter of sales tax exposure again reared its ugly head. Time and again we see contractors err in their evaluation of the implications...more

Software Vendor Challenges Massachusetts’ Restrictive Policy on Multiple Points of Use Certificates

by Michael Jacobs, Robert Weyman | Reed Smith on 4/15/2013

Software purchasers that have paid Massachusetts sales tax on the full purchase price for software that was also concurrently available for use by employees outside Massachusetts, should consider filing protective refund...more

Federal Appeals Court Holds That Supplemental Unemployment Compensation Benefits Are Not ‘Wages’ Subject To FICA Taxation,...

by Robert Hertzberg, Lisa B. Petkun, Michael Reed | Pepper Hamilton LLP on 4/15/2013

In an important recent decision, United States v. Quality Stores, Inc., et al., Case No. 01-1563, 2012 U.S. App. LEXIS 18820 (6th Cir. Sept. 7, 2012), the U.S. Court of Appeals for the Sixth Circuit held that supplemental...more

Judicial Review Applications Challenging Minister’s Alleged Violation Of Voluntary Disclosure Policy And MAP Agreement Allowed To...

by David Spiro | Dentons on 4/15/2013

In Sifto Canada Corp. v. Minister of National Revenue, 2013 FC 214, Prothonotary Aalto of the Federal Court rejected the Crown’s motion to strike out judicial review applications filed by Sifto Canada Corp. challenging...more

Alabama Taxpayers' Bill of Rights II Passes Easily In House; Other Important Tax Bills of Interest

by Bruce Ely, James Long, Dave Stewart, William Thistle | Bradley Arant Boult Cummings LLP on 4/12/2013

On April 4, Birmingham attorney and State Representative Paul DeMarco led the effort to pass the 2013 version of the Alabama Taxpayers’ Bill of Rights II, HB 264. The House of Representatives voted 96-2 in favor of the bill....more

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Civil Procedure › Tax Law