News & Analysis as of

Tax Civil Procedure Science, Computers & Technology

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

Bitcoin and the IRS - The Battle Continues

Dispute is heating up over IRS’s attempts to get personal information about users of Bitcoin and other virtual currencies. Last November, the Internal Revenue Service (“IRS”) filed a petition in the United States...more

Tax Litigation Update – Fall 2016

by King & Spalding on

Tax Court Denies Commissioner’s Motion to Compel After Predictive Coding Used to Identify Responsive Documents - On July 13, 2016, Judge Ronald Buch of the Tax Court denied the Commissioner’s motion to compel Dynamo...more

D.C. District Court Dismisses Cybersecurity Suit Against The IRS

by King & Spalding on

On November 2, 2016, Judge Rosemary Collyer of the U.S. District Court for the District of Columbia dismissed a class action cybersecurity lawsuit against the Internal Revenue Service (“IRS”) for lack of standing and failure...more

IRS Data Breach Class Action Dismissed

by Nossaman LLP on

Last week, the Internal Revenue Service successfully defeated a putative class action related to a data breach it suffered in 2015. The D.C. District Court’s decision dismissing the suit demonstrates the high bar required to...more

Michigan Supreme Court’s Decision Order in IBM Must be Followed

by Varnum LLP on

Background Under Michigan's Business Tax Act ("MBT Act"), generally effective from 2008-2011, income was apportioned using a single sales factor. During the same time period, Michigan law included the Multistate Tax Compact,...more

Food and Beverage News and Trends - August 2016 #2

by DLA Piper on

This regular publication by DLA Piper lawyers focuses on helping clients navigate the ever-changing business, legal and regulatory landscape. - GMO labeling bill enacted into federal law. On July 29, President Barack...more

U.S. Tax Court Gives Strong Boost to Computer-Assisted Review

by BakerHostetler on

On July 13, 2016, in Dynamo Holdings Limited P’ship v. Comm’r, the U.S. Tax Court strongly defended the taxpayer’s use of computer-assisted review in a dispute with the IRS. In a 2014 decision in the same case, the Tax Court...more

Alabama Department of Revenue Now Argues that ALL Software—Canned or Custom—Is Subject to Sales/Use Tax

The Alabama Tax Tribunal (the “Tribunal”) ruled in a recent case that the taxpayer-hospital was entitled to a refund of the sales tax paid on the purchase of software that had been customized for its particular functions...more

Alabama Issues Remote Sellers Use Tax Assessments, Newegg Inc. Appeals

by McDermott Will & Emery on

Ever since Alabama’s new economic nexus regulation went into effect, litigation over its constitutionality has been expected given that Alabama Commissioner Julie Magee and Governor Bentley said as much when announcing it...more

En Banc Federal Circuit Declines to Re-hear Decision Restricting ITC’s Ability to Regulate Electronic Transmissions

by Ropes & Gray LLP on

On March 31, 2016, an en banc Federal Circuit issued a per curiam order declining petitions for en banc review of its November 10, 2015, decision in ClearCorrect Operating, LLC v. Int’l Trade Comm’n (No. 2014-1527), in which...more

Massachusetts Net Worth “True Debt” Litigation Moves Forward—Oral Argument Held, Awaiting Decision

by Reed Smith on

With oral argument and briefing complete, the Massachusetts Department of Revenue’s authority to increase the net worth component of a taxpayer’s corporate excise using its “true debt” analysis is under review by the Appeals...more

Health Alert (Australia) - February 1, 2016

by DLA Piper on

In This Issue: - Judgments; Legislation; and Reports. - Excerpts from Judgments: Commonwealth. Administrative Appeals Tribunal 22 January 2016 - JLSP and Innovation Australia [2016] AATA 23 This...more

EU Customs Developments: December 2015

by White & Case LLP on

EU Customs Policy - Union Customs Code Developments – Key Provisions Published - On 29 December 2015, the Implementing and Delegated Acts for the Union Customs Code (UCC) were published in the EU’s Official Journal...more

Precedential Cloud Victory in Michigan Court of Appeals

by McDermott Will & Emery on

On October 27, 2015, a three-judge panel sitting for the Michigan Court of Appeals unanimously affirmed a lower court decision finding that the use of cloud-based services in Michigan is not subject to use tax in Auto-Owners...more

California Court of Appeal Hears Oral Argument in Lucent Technologies

by Reed Smith on

On September 24, the Court of Appeal for the Second District heard oral argument in Lucent Technologies v. State Board of Equalization. The issue before the court was whether telephone switching software is exempt from sales...more

IRS sued in putative class action for lax security

Following the IRS’ admission that its data breach was actually larger than it originally reported and caused fraudulent tax returns to be filed affecting over 330,000 taxpayers, the IRS was sued this week in a proposed class...more

Arizona ALJ: Remote Provider of Subscription Research Service is the Lessor of Tangible Personal Property

by McDermott Will & Emery on

In a curious decision out of Arizona, an Administrative Law Judge (ALJ) found an out-of-state provider of online research services was properly assessed transaction privilege tax (TPT, Arizona’s substitute for a sales tax)...more

Tax Injunction Act Does Not Bar Suit by Online Retailers Trade Association, But May Not Be the Last Word on Taxation of Online...

The U.S. Supreme Court unanimously held on March 3 that the Tax Injunction Act does not bar a lawsuit brought by the Direct Marketing Association, a trade association of retailers, challenging the enforcement of a Colorado...more

New York State Division of Tax Appeals Renders Long-Awaited Decision Regarding Corporate Franchise Tax Sourcing of Services and...

by Reed Smith on

For years, both the New York State Department of Taxation and Finance (the “Department”) and the New York City Department of Finance have aggressively sought to classify receipts generated by electronic or online service...more

Three Strikes…Tax on Cloud Computing Out in Michigan?

by McDermott Will & Emery on

If the Department of Treasury (Treasury) was hoping that the Michigan courts would simply overlook the previous two cloud computing losses this year in Thomson Reuters and Auto-Owners, they appear to have been mistaken. Last...more

Wealth Management Update - November 2014

by Proskauer Rose LLP on

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

North Carolina ABC Legislative Wrap-Up 2014

by Williams Mullen on

The 2014 legislative short session adjourned on August 20, 2014. The General Assembly passed several bills affecting alcoholic beverages in North Carolina. Significant provisions of those bills are summarized below....more

California Tax Developments - A Reed Smith Quarterly Update (2nd Quarter 2014)

by Reed Smith on

Case Updates - California’s taxing agency gets reprimanded again; ordered to pay $2.6 million in attorneys’ fees. We previously reported on the Los Angeles Superior Court case Lucent Technologies, Inc., et al. v. Board...more

Long v. Dell and its Decoding of Rhode Island Consumer Protection Law

By erroneously taxing its Rhode Island customers for computer-related maintenance services, Dell, Inc. has triggered a decade of litigation and breathed life into what otherwise has been Rhode Island’s mostly underdeveloped...more

New York State Corporate Tax Law Reform: The Impact on Companies Providing Digital Products

On March 31, 2014, Governor Cuomo signed into law legislation that provides for an extensive reform of the state's corporate tax regime (the "Act"), most notably for out-of-state corporations providing digital products to New...more

40 Results
|
View per page
Page: of 2
Cybersecurity

Follow Tax Updates on:

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.

Feedback? Tell us what you think of the new jdsupra.com!