Tax Civil Remedies

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

A recent Victorian Supreme Court decision, Millington v Waste Wise Environmental Pty Ltd [2015] VSC 167 , confirms that a damages award should generally be calculated on a GST exclusive basis in circumstances where the...more

Alert: Using Insolvency Powers to Make Claims for Fraud: Important Supreme Court Decision

Companies are habitually used as part of a corruption scheme. Such companies often have only a single director, or a small number of directors, and are beneficially owned by the wrong-doers....more

The Magic GST/HST Registration (or How to Make a Multimillion-Dollar GST/HST Assessment Disappear)

It is well known that a GST/HST-registered person can purchase certain types of commercial real property without paying GST/HST to the vendor. ...more

Seller Beware: Collecting Sales Tax When Coupons Are Involved Is Not So Cut and Dried

If you are a retailer or a business that accepts or issues coupons, a slew of class action lawsuits should have you double-checking your sales tax collection practices. Recent lawsuits filed by consumers have accused...more

Illinois Appellate Court Affirms Dismissal of State Tax Qui Tam Lawsuit

On March 31, 2015, the Illinois Appellate Court issued an Opinion affirming the dismissal of a qui tam lawsuit filed by a law firm acting as a whistleblower (Relator law firm) on behalf of the State of Illinois against QVC,...more

TracFone Files Supplement to Emergency Petition for FCC Preemption on 911 Fees

As noted in our prior update, in November 2014, the FCC Wireline Competition Bureau issued a Public Notice requesting industry comment on a Petition filed by TracFone Wireless regarding 911 fees charged to Lifeline...more

Georgia Supreme Court Rejects Challenge to Property Tax Incentives

On March 27, 2015, the Georgia Supreme Court rejected a challenge to the legal validity of property tax incentives in Georgia, largely on procedural grounds. SJN Properties, LLC v. Fulton County Bd. of Tax Assessors, No....more

Michigan Supreme Court Upholds Retroactive Corporate Officer Tax Relief

Relief granted to people who were previously subject to personal liability for unpaid tax debts of corporations and other entities should be applied retroactively to existing and future tax assessments, after the Michigan...more

Under Construction - March 2015

Welcome to the spring edition of our Under Construction newsletter. There have been some interesting legal changes that have taken place recently with the potential to significantly impact the construction...more

U.S. Supreme Court’s Decision in Direct Marketing – Out of State Retailers may be in for a Shock!

The U.S. Supreme Court has ruled in one of the three state and local tax cases argued in this term - Direct Marketing Association v. Brohl, 575 U.S. __(2015) At first glance, the Court’s ruling adds clarity to the Tax...more

U.S. Supreme Court Holds DMA’s Action Is Not Barred By Tax Injunction Act

The U.S. Supreme Court unanimously held that the Tax Injunction Act does not bar Direct Marketing Association’s federal court challenge to Colorado’s sales and use tax notice and reporting requirements....more

SCOTUS: Colorado Notice and Reporting Challenge Not Barred by the Tax Injunction Act

The United States Supreme Court released a unanimous decision yesterday holding that the Tax Injunction Act (TIA), 28 U.S.C. § 1391, does not bar suit in federal court to enjoin the enforcement of Colorado notice and...more

All Nine Agree: U.S. Supreme Court Holds that the Tax Injunction Act Does Not Bar DMA’s Action in Federal Court

Yesterday the U.S. Supreme Court unanimously held in Direct Marketing Ass’n v. Brohl that the Tax Injunction Act (TIA) does not bar Direct Marketing Association’s federal lawsuit against Colorado.1 The TIA provides that...more

Hollow Taxpayer Victory When IRS Unlawfully Discloses Taxpayer Information to Japan

By law, the U.S. is not permitted to disclose false return information, even if the release of false return information is authorized by law and treaty. Code Section 7431 imposes liability on the U.S. if it discloses return...more

French Social Taxes: Taxpayers Subject to Social Security Contributions in Another EU Member State Could Claim a Refund

EU resident individual taxpayers who have paid French social taxes (contribution sociale généralisée (CSG), contribution au remboursement de la dette sociale (CRDS) and prélèvements sociaux) on France-originating real estate...more

Tax Sale Voided

A panel of the Commonwealth Court held that a tax sale of owner-occupied property was void because of the failure of the sheriff to include a copy of the notice of the tax sale with affidavits filed in the proceeding....more

(US) Unamicable Split: Inherited Real Property and the Texas Forced Sale Statute

When multiple people inherit an interest in real property, each is responsible for their share of the ad valorem taxes of the property. What happens if one party fails to meet its tax obligations? What recourse is available...more

Recent Tax Court Decision Addresses the Tax Treatment of Amounts Received for Anticipated Injuries

On January 23, 2015, in Perez v. Commissioner, 144 T.C. No. 4, the U.S. Tax Court held that a woman was taxable on the $20,000 she received for serving as an “egg donor” to an infertile couple. To serve as an “egg...more

Department Of Revenue Barks Up The Wrong Tree (Again): Indiana Tax Court Allows Claim For Compensatory Damages To Proceed

In its final ruling of 2014, the Indiana Tax Court held that the Department of Revenue could not wrongly confiscate a taxpayer’s inventory, sell the inventory for pennies on the dollar, and avoid a refund by arguing the Court...more

How to get the IRS to pay your legal fees

What can you do when the IRS is misbehaving and it directly affects you? You will have to fight them, but the law allows you to recover your litigation costs if you win. As many know, the IRS has had a very...more

2014 Review: The New York False Claims Act

There was significant activity in 2014 in matters involving the New York False Claims Act (NY FCA). This review summarizes the legislative activity, case law developments and noteworthy settlements in 2014....more

Rescission: Another Remedy to Address Unintended Tax Consequences

While the equitable remedy of rectification is often sought as a means to address unintended tax consequences, rescission is also an available remedy in the appropriate cases. The British Columbia Supreme Court’s decision in...more

The liability of a trustee who honors a fraudulent exercise of a power of appointment

A trustee who transfers trust property to a permissible appointee for the benefit of an impermissible appointee such that the fraud on a special power doctrine is implicated incurs no liability as a consequence, unless the...more

Final Order in the Cook County Non-Titled Personal Property Use Tax Litigation Spells Out Standards for County To Process Claims...

On December 23, 2014, the Final Order was entered in Reed Smith LLP v. Zahra Ali, 2014 IL App (1st) 13246-U, Aug. 4, 2014. Having previously ruled that the county cannot assert the “voluntary payment” defense against any...more

California Tax Developments - A Reed Smith Quarterly Update (3rd Quarter 2014)

Case Updates - Court finds ownership of LLC membership interest does not constitute doing business in California On November 14, the Fresno County Superior Court determined that Swart, an Iowa-based corporation with a...more

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