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American Taxpayer Relief Act › Tax Refunds

The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to... more +
The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to take effect at the beginning of 2013.  ATRA extends certain tax cuts, modifies the estate tax and tax rates on income.  The Act also provides for certain Medicare, unemployment and farm payments. less -
Eversheds Sutherland (US) LLP

The Second Circuit - canons of construction prevail in dizzying case of “black hole” tax refunds

Eversheds Sutherland (US) LLP on

In an important win for taxpayers, a unanimous Second Circuit reversed the Tax Court on a statutory interpretation issue involving the three-year “look-back” period for Tax Court jurisdiction over refunds. Borenstein v....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Supreme Court DOMA Decision—Part II: Wage Overstatements and Tax Refunds

Ogletree, Deakins, Nash, Smoak & Stewart,... on

In part one of this two-part series, “Supreme Court DOMA Decision — Part I: Fringe Benefits and Other Tax Implications,” I reviewed the fringe benefit and tax implications of the United States v. Windsor decision....more

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