Civil Procedure Tax Elections & Politics

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How Will Michigan Courts Analyze a Legal Challenge to the Michigan Legislature’s Retroactive Repeal of the Multistate Tax Compact?

In recent days, the state tax world has focused on the State of Michigan’s retroactive repeal of the Multistate Tax Compact (Compact). Last week, the Michigan Legislature passed and Governor Snyder signed into law a bill...more

Missouri DOR Burden of Proof and Notice Requirements Remain Uncertain After Veto

The Missouri General Assembly passed several tax-related bills at the end of the legislative session in mid-May that would have altered the Department of Revenue’s (Department) burden of proof and changed its notice...more

Is the Internal Revenue Service Lying?

Do you remember the controversy where the IRS was accused of targeting and unfairly auditing the Tea Party? In an article Sunday from CNN’s Political Ticker by Sara Fischer, the IRS has claimed that it is unable to...more

Spotlight on Tennessee: State Tax Appeals Procedures Amended

During the 2014 Session, the Tennessee Legislature considered several tax and related initiatives before adjourning in late April. Among the provisions enacted were changes to the procedures for contesting taxes that are...more

Nassau County’s Tax Assessment Dilemma: The High Court Invalidates Local Law

In Matter of Baldwin Union Free School District v. Nassau County, the New York Court of Appeals recently struck down a Nassau County (the “County”) law adopted to shift the obligation to pay real property tax refunds onto...more

Weekly Update from the State House - February 28, 2014: The House met this week in lengthy sessions to try to clear the calendar...

Details from Each Chamber: HOUSE - The House met this week in lengthy sessions to try to clear the calendar in preparation for budget week beginning March 10....more

Alabama Senate Unanimously Approves Bill to Establish an Independent Tax Tribunal

Last night, the Alabama Senate passed by a vote of 26-0 Substitute House Bill 105, formerly known as the Alabama Taxpayers’ Bill of Rights II (TBOR II) and recently renamed the “Alabama Taxpayer Fairness Act,” which...more

IRS Fighting Hard to Avoid Tea Party Class Action Claims

The IRS recently filed a motion to dismiss class action claims brought by Tea Party groups. In NorCal Tea Party Patriots, et. al. v. IRS, et. al., S.D. Ohio, Case No. 1:13-cv-00341, Tea Party groups asserted that the IRS...more

State & Local Tax Alert: Alabama Edition - December 20th, 2013

On December 16, 2013, the Council On State Taxation (COST) released its fifth edition of the COST Due Process Scorecard on Tax Appeals and Procedural Requirements. For the second time in as many scorecards, Alabama ranked in...more

“Alleged Clothes,” “Things of Value,” and “Recess Appointments”: What’s In “Store” In The New Supreme Court Term

Last week started the 2013-2014 Term at the Supreme Court of the United States. While the hot issues last year were DOMA, Title VII (Vance v. Ball State University and University of Texas Southwestern Medical Center v....more

Taxpayer Settlement Agreement Waives Future Claims and Judicially Estops Contradictory Claims

After challenging a 1991 Utility User Tax, taxpayers negotiated a monetary settlement agreement with Los Angeles County. The settlement agreement also provided for an election to validate the tax. After the election, a...more

U.S. Tax Court: 90 Days Is 90 Days, Shutdown or Not

On October 1, 2013, the majority of the U.S. government shut down, including the U.S. Tax Court. Despite the shutdown, the statutory deadline for filing a petition in the Tax Court cannot be extended. Under these...more

Congressional Investigations: Unique And Significant Risks

We have all watched the familiar scene on Capitol Hill – the latest public scandal like officials from the Internal Revenue Service are dragged up to Capitol Hill to appear before a Committee, raise their right hands, take...more

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

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

Will The Debt Ceiling Standoff End Up In Court? [Video]

Jan. 17 (Bloomberg Law) -- Bob Rice, Managing Partner at Tangent Capital Partners and a former federal prosecutor, talks with Bloomberg Law's Lee Pacchia about the potential for the debt ceiling fight to end up in the court...more

Court of Appeal Grants Re-Hearing for School District’s Parcel Tax Case

Below is a summary of the court of appeal’s initial decision in Borikas v. Alameda Unified School District, which was filed on December 6, 2012. However, please note that the appellate court has subsequently granted a...more

Government

UPDATED THROUGH SEPTEMBER 4, 2012 Legislation – State University System. Do the statutes and provisions of the General Appropriations Act that restrict state universities’ expenditure or tuition and fees and condition...more

Aircraft Transactions Continue to Receive Heightened Scrutiny from State Tax Authorities

Originally published in the Journal of State Taxation on April 1, 2012 In this down economy, aircraft owners have heard politicians in Washington turning up the rhetoric, complaining about corporate aircraft "tax breaks"...more

Gas Tax Advances, Statute Of Repose Comes Out of Repose

SSB3141, a bill that would increase Iowa’s gas tax by five cents per year in 2013 and 2014, took another tentative step forward this week when it was voted out of the Senate Transportation Committee. The bill would...more

Alabama Taxpayers’ Bill of Rights II—House Version Introduced

On January 27, House Bill 105 was introduced by Representative Paul DeMarco (R-Homewood), and will be handled in the Senate by Ben Brooks (R-Mobile), both of whom are well-respected attorneys. This landmark legislation...more

California Supreme Court Upholds Elimination of Redevelopment Agencies

In a highly anticipated decision, the California Supreme Court ruled on December 29, 2011, that legislation adopted in July to dissolve redevelopment agencies is constitutional, but that legislation adopted concurrently to...more

Tax Assessment Appeals Affected — How Much? (Virginia General Assembly 2011)

The Virginia General Assembly adjourned on Sunday, and during its 2011 session, considered, amended, killed and/or adopted thousands of pieces of legislation, plus the Virginia budget. During the session, the state...more

Pro-Jewish Group Launches Suit against IRS

A pro-Israel group called “Z Street” has sued the IRS for allegedly impeding or denying applications for tax-exempt status by groups that oppose the government’s policies towards Israel. However, most tax law experts are of...more

Reflections on the Current State of “Attributional Nexus”: When May a State Use the Presence of an In-State Entity to Claim...

The downturn in the national economy has triggered a budgetary crisis for many state governments. Undoubtedly, legislatures will seek increased revenues as part of the solution to the budgetary shortfalls. One politically...more

Current California “Strict Liability” Penalty Issues Under Revenue and Taxation Code Sections 19777.5 and 19138

While California’s current $26 billion budget crisis and recent legislative enactments, such as elective single factor sales and unitary credits,[1] have been the most prominent issues on the California tax front, two...more

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