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Due Process Business Taxes

Venable LLP

Should I Register My Entity to Do Business in a State? Supreme Court Case Reminds Us of the Scope of Considerations

Venable LLP on

Clients frequently ask whether a business entity needs to register to do business in a particular state with which the entity has begun to have some degree of ongoing contact. In responding we typically consider the state's...more

Miller Canfield

Michigan Supreme Court to Provide Clarity on Alternative Apportionment of Income Tax for Out-of-State Companies

Miller Canfield on

The Michigan Supreme Court has agreed to hear one of the most significant cases in the country to examine the question of when the Due Process and Commerce Clauses of the U.S. Constitution require the application of an...more

Eversheds Sutherland (US) LLP

Happy New Year! New York Court strikes down retroactive decertification of a tax credit

On December 26, 2019, in Matter of Mackenzie Hughes LLP v. New York State Tax Appeals Tribunal, the New York Supreme Court, Appellate Division, held that New York’s retroactive decertification of Qualified Empire Zone...more

Burr & Forman

The IRS is Garnishing My Wages or Taking My Bank Account: What Do I Do? Collection Due Process Relief (Part 9)

Burr & Forman on

If an individual or business owes but has not paid federal taxes, the IRS will make efforts to collect these taxes. The IRS will first send a series of notices requesting payment, but if the taxpayer does not respond to the...more

Morrison & Foerster LLP

‘Inherited’ Nexus And Other Extreme Nexus Theories

Nexus — whether a corporation has a sufficient connection such that it may be taxed by a state — is one of the most important issues in state tax. Various legal theories have been asserted (and are being asserted) to justify...more

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