Yesterday, the California Supreme Court issued its opinion in Patterson v. Padilla, Case No. S257302 (Nov. 21, 2019). At issue was "whether portions of the recently enacted Presidential Tax Transparency and Accountability Act...more
A “seriously delinquent tax debt” will affect the ability of a U.S. citizen to use, or apply for, a passport. Section 7345 of the Internal Revenue Code (“IRC”) permits the Secretary of State to deny, revoke or limit a...more
Investors and businesses that are seeking to raise capital should be aware of North Carolina’s Qualified Business Tax Credit Program, which provides significant tax benefits to North Carolina taxpayers in connection with...more