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State Taxes Tax Debt

Nossaman LLP

UPDATE | Extended Again: Federal and California Tax Relief for California Storms

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As practitioners predicted, the California Franchise Tax Board has adopted the federal November 16, 2023 extensions for similar state returns and payments. To those CPAs and taxpayers who pulled all-nighters to get returns...more

Miller Canfield

Michigan Tax Foreclosures in Bankruptcy - An Auction and a Right to Claim Surplus Proceeds Insulates Against Challenge as a...

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In January, Miller Canfield reported on Lowry v. Southfield Neighborhood Revitalization Initiative (In re Lowry), an opinion from the Sixth Circuit Court of Appeals. Lowry held that a taxpayer in bankruptcy could challenge a...more

Miller Canfield

Michigan Tax Foreclosures May Be Avoidable in Bankruptcy

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A recent opinion from the Sixth Circuit Court of Appeals has opened a new door for a taxpayer to challenge a Michigan tax foreclosure sale. The opinion held that the challenge could proceed where the property value was...more

BakerHostetler

Tax & False Claims Acts - Will DC Authorize Bounty Hunters?

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A few states allow private parties (e.g., plaintiff lawyers) to bring tax suits under state False Claims Acts (qui tam actions) - often for a share of treble damages. The District of Columbia is looking to join the club...more

Seyfarth Shaw LLP

The IRS Extends Filing and Payment Obligations for Most Taxpayers and Performance of Certain Taxpayer Time-Sensitive Actions Until...

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On April 9, 2020, the Secretary of the U.S. Department of Treasury (the “Secretary”) and the Internal Revenue Service (the “IRS”) issued Notice 2020-23 (the “Notice”), which extends the deadline for performance of a long list...more

Bracewell LLP

State Business and Personal Income Tax Relief in Response to COVID-19

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The Treasury Department and the Internal Revenue Service offered relief from federal tax return filing and tax payment deadlines to certain taxpayers under Notices 2020-17 and -18. Such federal extension of time to file l...more

Farella Braun + Martel LLP

Tax Relief in Response to the COVID-19 Outbreak

Updated on 3/26/20 - In order to combat the adverse economic effects in which many individuals and businesses are experiencing as a result of the COVID-19 outbreak, the federal government and the State of California will...more

Seyfarth Shaw LLP

Due Date for Filing Federal Income Tax Returns and Making Federal Income Tax Payments Deferred Until July 15, 2020

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Seyfarth Synopsis: To provide relief to taxpayers affected by the 2019 Novel Coronavirus disease (“COVID-19”), the U.S. Treasury Department and Internal Revenue Service postponed the April 15, 2020 due date for filing federal...more

Burr & Forman

South Carolina State Tax Lien Central Registry Now Online

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South Carolina state tax liens were previously recorded each county’s register of deeds, register of mesne conveyance, or clerk of court (i.e. in the same place where real property records are recorded). In March 2019 the...more

Saul Ewing LLP

Illinois Offering Amnesty on Delinquent Tax Debts

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Illinois has enacted the Tax Delinquency Amnesty Act now in effect through November 15, 2019. This is an opportunity for taxpayers with delinquent Illinois taxes to pay the outstanding tax balances, and interest and penalties...more

Burr & Forman

South Carolina Tax Penalties

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South Carolina imposes a number of civil tax penalties that are similar to those imposed under the Internal Revenue Code (the “Code”). South Carolina’s civil tax penalties, while similar in some respects, are not the same as...more

Burr & Forman

Appealing A South Carolina State Tax Case: Payment Or Bond?

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Taxpayers who disagree with a proposed tax assessment issued by the South Carolina Department of Revenue (SCDOR or DOR) may or may not be able reach an agreement at the administrative level. When taxpayers and SCDOR cannot...more

Burr & Forman

New South Carolina Bill Would Centralize Tax Lien Filings – A Good Start But Additional Changes Need to Be Made

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On April 11, 2018, the South Carolina House of Representatives passed House Bill 3684, which will allow the South Carolina Department of Revenue (SCDOR or DOR) to centralize state tax lien filings. State tax lien filings are...more

Adler Pollock & Sheehan P.C.

Rhode Island Tax Amnesty Soon Available

Rhode Island’s tax amnesty program will open on December 1, 2017, affording taxpayers a rare and limited-time chance to start anew by paying their tax liabilities without penalties and with a 25% reduction in the...more

Burr & Forman

New South Carolina Tax Payment Plans

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Form FS-102, Payment Plan Request. The form previously required a taxpayer to first make a ten (10) percent down payment of all taxes due, and to also pay a $45 filing fee, as conditions for a payment plan, but DOR then had...more

Burr & Forman

South Carolina Tax Amnesty for 2017?

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The South Carolina General Assembly approved a law in 2015 allowing the South Carolina Department of Revenue to offer an amnesty program to taxpayers in the state who have not filed tax returns and/or owe state taxes....more

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