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Administrative Agency Tax

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

Congressional Preview - Fall 2017

Summer isn’t quite over yet, but the August recess is coming to an end and Congress returns next week to resume work on a number of outstanding issues, as the Trump Administration continues to aggressively implement the...more

The Estate of George H. Bartell et. al. v. Commissioner – IRS Issues an Action on Decision – Was It Too Good to Be True? The IRS...

by Garvey Schubert Barer on

As reported on March 8, 2017, the U.S. Tax Court issued a taxpayer-friendly decision in Estate of George H. Bartell, et. al. v. Commissioner, 147 TC 5 (June 10, 2016). The ruling seemed too good to be true. I advised readers...more

Massachusetts Issues Proposed Regulations Requiring Remote Sellers to Collect Sales Tax

by WilmerHale on

We previously reported to you that the Massachusetts Department of Revenue (DOR) had revoked Directive 17-1 requiring the collection of Massachusetts sales and use taxes by Internet vendors that meet certain sales thresholds...more

MoFo New York Tax Insights - Volume 8, Issue 8

by Morrison & Foerster LLP on

Our August 2017 issue of New York Tax Insights covers these recent developments: Sale of Security Services to Property Manager for NYC Housing Authority Held Exempt from Sales Tax - The sale of security services by a...more

Wealth Management Update - July 2017

by Proskauer Rose LLP on

August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The August § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

ALJ Forces Combination of Hedge Fund Group in New York City - Tax Update Volume 2017, Issue 4

by Pepper Hamilton LLP on

On April 27, the New York City Tax Appeals Tribunal issued a decision requiring the related members of a hedge fund group to file a combined return for New York City tax purposes. However, the administrative law judge (ALJ)...more

The Law of Ukraine “On Amending Certain Legislative Acts of Ukraine regarding Use of Seals by Legal Entities and Individual...

by Dentons on

On 19 July 2017, comes into force the Law of Ukraine “On Amending Certain Legislative Acts of Ukraine regarding Use of Seals by Legal Entities and Individual Entrepreneurs” dated 23 March 2017. The Law stipulates that the...more

The Law of Ukraine “On Amending Certain Legislative Acts of Ukraine regarding Use of Seals by Legal Entities and Individual...

by Dentons on

On 19 July 2017, the Law of Ukraine “On Amending Certain Legislative Acts of Ukraine regarding Use of Seals by Legal Entities and Individual Entrepreneurs” dated 23 March 2017 comes into force. The Law stipulates that the...more

MoFo New York Tax Insights - Volume 8, Issue 7

by Morrison & Foerster LLP on

ALJ Holds that Executive Changed His Domicile to Paris and Was Not a New York Resident - A New York State Administrative Law Judge has held that an individual who retired as chief financial officer of Colgate-Palmolive...more

Trade & Manufacturing Alert - July 2017

by King & Spalding on

Ambassador Lighthizer Visits Congress To Discuss The President’s Trade Policy Agenda - In June, the Senate Finance Committee and Ways and Means Committee of the House of Representatives held hearings on the new...more

Connecticut Will Make You Disclose Personal Customer Data!

by McDermott Will & Emery on

The Connecticut Department of Revenue Services (DRS) recently issued demand letters to many remote sellers requiring that they either: (a) provide electronic sales records for all individual sales shipped to a Connecticut...more

California Taxing Agency Set for Major Overhaul - The State Board of Equalization will cease to administer most existing taxes,...

The Taxpayer Transparency and Fairness Act of 2017 (AB 102[1]) was signed by California Governor Jerry Brown on June 27, 2017, as part of the state budget process. The legislation makes sweeping changes to California tax...more

NC Legislative Update: June 2017 #4

by Nexsen Pruet, PLLC on

This Week - Lawmakers finished a busy week last Thursday, aiming to adjourn the 2017 long session before the 4th of July. Legislative leaders began the week with a press conference to highlight the Conference Report for...more

The Taxpayer Transparency And Fairness Act Is Anything But

by Allen Matkins on

Recently, I wrote about the stealth with which the California legislature enacted AB 102, which it ironically named the Taxpayer Transparency and Fairness Act of 2017. Having been birthed in opacity, AB 102 will operate with...more

IRS Reissues Proposed Regulations for Centralized Partnership Audit Regime

by Morrison & Foerster LLP on

The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements before the new rules are scheduled to take effect...more

California Legislature Passes Bill That Creates Two New Tax Agencies and Reduces the Board of Equalization’s Powers

Major changes to California’s tax policies got a step closer after the California Legislature passed Assembly Bill 102, the Taxpayer Transparency and Fairness Act of 2017 (Act) on June 15, 2017, as part of the state budget....more

Nietig oordeel Kamer voor het Notariaat na onbevoegdheid inspecteurs (Dutch)

by Dentons on

Research from the Financieel Dagblad shows that unauthorized officials of the Tax Administration have taken a seat in the Notary Office for the past few years. In the case of notarial disciplinary proceedings, judgments are...more

South Carolina County Government Must Give Taxpayers a Hearing on Property Tax Penalty Where the Taxpayer Raises County Error

by McNair Law Firm, P.A. on

If South Carolina property taxes are not timely paid, the county Assessor must assess a late-payment penalty. However, the county Treasurer is given authority to waive an assessed late payment penalty if a taxpayer can...more

The Time is Right to Contact Recordkeepers About Hardship Substantiation

If your 401(k) plan recordkeeper has not talked to your company lately about hardship distributions, it may be time to reach out to the recordkeeper. The short story is that the IRS recently issued an internal memorandum...more

Presidential Actions on Regulatory Rollback: The Order of the Orders

Since his inauguration on January 20, 2017, President Trump has issued a number of presidential orders and memoranda relating to the reduction of regulation. ...more

MoFo New York Tax Insights - Volume 8, Issue 5

by Morrison & Foerster LLP on

Final 2017-18 New York State Budget Bill Enacted - The New York State Budget Bill was enacted by the New York State Legislature and signed into law by Governor Andrew M. Cuomo. S. 2009-C, A. 3009-C. Among the Governor’s...more

2017-2018 Legislative Session: Employer Updates

As the 2017-2018 legislative session continues to unfold on Beacon Hill, Massachusetts lawmakers are considering several policy proposals that have significant implications for employers across the Commonwealth. The FY2018...more

FY2018 Massachusetts Budget Update: House Ways and Means Budget

On Monday, April 10th, the House Ways and Means Committee proposed a $40.3 billion budget for FY2018 that calls for increasing spending by 3.8 percent, or about $1.47 billion, above FY2017 levels. The spending increase is...more

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

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