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Department of Revenue Tax Court

Dorsey & Whitney LLP

Energy Law: Month in Review - July 2024

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Welcome to Dorsey’s Energy Law: Month in Review. We provide this update to our clients to identify significant developments in the previous month....more

Eversheds Sutherland (US) LLP

Georgia’s 2024 legislative session: Sine Die tax legislation overview

The Georgia General Assembly passed several significant tax bills during the 2024 legislative session. Among them was the creation of a tax court in the judicial branch, a reduction of the individual and corporate income tax...more

Blank Rome LLP

A Lack of Transparency: Minnesota Edition

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Taxpayers and practitioners are often stymied by the lack of clarity or other information provided by state departments of revenue on tax issues. While the limited information can be understandable when a department does not...more

Foster Garvey PC

Whether Public Law 86-272 is Alive and Well May Be Debatable – Santa Fe Natural Tobacco Co. v. Department of Revenue, State of...

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On August 23, 2022, the Regular Division of the Oregon Tax Court issued its opinion in Santa Fe Natural Tobacco Co. v. Department of Revenue, State of Oregon. The court determined that the taxpayer in that case is subject to...more

Snell & Wilmer

Arizona Court of Appeals Holds State and Local Property Taxes Assessed Against Permanent Improvements Located on Leased Trust Land...

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In a decision that impacts entities and individuals doing business in Indian Country, the Arizona Court of Appeals sided with the Taxpayer in its challenge to the state and county’s power to tax property on tribal land in the...more

Foster Garvey PC

What House Bill 4212 and Chief Justice Order No. 20-027 Mean for Oregon Taxpayers

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During the first special session of 2020, the Oregon legislature passed House Bill 4212 (“HB 4212”). Governor Kate Brown (the “Governor”) signed HB 4212 into law on June 30, 2020. HB 4212 extends the time periods that...more

Foodman CPAs & Advisors

Why is it important to choose the right Power of Attorney for your IRS representation?

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Circular 230 (Regulations Governing Practice before the Internal Revenue Service) governs those that are authorized to practice in front of the IRS:  Attorneys, CPAs and Enrolled Agents.  Practicing in front of the IRS means...more

Morrison & Foerster LLP

State + Local Tax Insights: Summer Issue 2018

Words Matter: Complying with State Tax Laws - Statutes mean what they say. As the late Justice Scalia once quipped, the proper role of the courts “is to apply the text, not to improve upon it.” However, revenue departments...more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

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There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

Morrison & Foerster LLP

Indiana Tax Court Allows Deductions for Interest Paid on Intercompany Loans and Holds That Gain from Sale of Partnership Was...

On July 11, 2017, the Indiana Tax Court released a decision in E.I. DuPont de Nemours and Company v. Indiana Department of State Revenue. The Tax Court held that the Indiana Department of Revenue had improperly reclassified...more

Faegre Drinker Biddle & Reath LLP

Online Travel Company Did Not Owe Indiana Sales And Innkeeper’s Taxes For Facilitating Rental Of Hotel Rooms

In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on...more

Burr & Forman

South Carolina Department of Revenue Audit Appeals

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Once the South Carolina Department of Revenue (SCDOR) completes an audit of a taxpayer, if there are any proposed adjustments and additional taxes SCDOR seeks, it will issue to the taxpayer a proposed notice of assessment...more

Burr & Forman

South Carolina Form 2848, Power of Attorney and Declaration of Representative: Differences Between the State and Federal Forms

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South Carolina requires submission of a Form SC2848, Power of Attorney and Declaration of Representative, in order for an attorney, CPA, or enrolled agent to represent a taxpayer administratively before the South Carolina...more

Faegre Drinker Biddle & Reath LLP

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

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