Tax Appeals

News & Analysis as of

New York State Division of Tax Appeals Renders Long-Awaited Decision Regarding Corporate Franchise Tax Sourcing of Services and...

For years, both the New York State Department of Taxation and Finance (the “Department”) and the New York City Department of Finance have aggressively sought to classify receipts generated by electronic or online service...more

ALJ: New York NOL Deduction Does Not Apply When Tax Is Not Paid on Income Base

A New York State Division of Tax Appeals administrative law judge (ALJ) recently determined that a banking corporation was not required to hypothetically use a net operating loss (NOL) deduction to decrease its entire net...more

Getting to Appeals In an Estate or Gift Tax Audit with Pending Information Requests

Ain’t gonna happen! So says the IRS in guidance released by the IRS, at least in most circumstances. In a memo to IRS estate and gift tax examination employees, the IRS advises...more

Banking Corporation Not Required to Hypothetically Use New York NOL Deduction When Tax Is Paid on Asset Base

A New York State Division of Tax Appeals administrative law judge (ALJ) recently ruled in Matter of TD Holdings II, Inc., DTA No. 825329 (N.Y. Div. Tax App. Jan. 22, 2015), that a banking corporation is not required to...more

Real Property Tax Review is Especially Critical in an Upward Trending Market – The 2015 Real Property Tax Appeal Season Has...

Property owners should be receiving their annual property tax assessment notices (post cards) from the municipal assessor’s office at this time. Receipt of this assessment notice indicates that it is time to determine whether...more

Environmental Contamination Can Significantly Impact the Merits of a Property Tax Appeal

The New Jersey Tax Court recently ruled in Methode Electronics, Inc. v. Twp. Of Willingboro, Docket Nos. 019012-2010 and 014098-2011 (Tax January 22, 2015) that the assessment on contaminated property located in Willingboro,...more

The NC Property Tax Appeal Process: Great Fun Every Eight Years! (Insert Sarcasm)…

As sure as the FIFA World Cup and the Summer and Winter Olympics will occur every four years, every county in North Carolina has its own tradition that will occur every eight years What is that tradition you may ask? Property...more

U.S. Supreme Court Update - January 2015

Briefs Filed in Three State Tax Cases Set for Oral Argument - Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v....more

It’s That Time Again! Tax Appeals in Connecticut: Know When to File

The deadline for appealing Connecticut local property taxes is approaching. If you are considering appealing local property taxes this year, the following is a general explanation of Connecticut’s appeal procedure and...more

Challenging New York City Real Property Taxes

New York City faces a continuing decline in state and federal funding. Increased property taxes continue to be a reliable revenue stream to fund local services. Every January 15th, the NYC Department of Finance (DOF) sends to...more

New Jersey Tax Appeal Time - Tax & Benefits Alert

It is property tax appeal season in New Jersey. If you own or lease commercial, residential and/or investment property in New Jersey, now is the time to review whether you should file a 2015 appeal....more

Alabama Receives Significant Upgrade from COST on State Tax Due Process Scorecard

On December 17, the Council On State Taxation (COST) announced that Alabama’s grade in their “Best and Worst of State Tax Administration” scorecard on Tax Appeals and Procedural Requirements, otherwise known as the “Due...more

IRS Examinations of Forms 1040 - What to be Mindful Of in 2015

Taxpayers and representatives need to be mindful that the IRS Appeals Office has implemented what is known as the Appeals Judicial and Culture (AJAC) Project....more

McKesson: FCA Allows Taxpayer’s Motion

The Federal Court of Appeal has allowed the taxpayer’s motion to amend its Notice of Appeal to add a new ground of appeal and to file a Supplementary Memorandum of Fact and Law. The Court of Appeal stated that the...more

Proceed With Caution – Indiana Property Tax Appeals: Burden Of Proof Shifts For “Aberrational” Assessments; Appealing $50 Penalty...

A 5%+ assessment increase is “aberrational” where the property has not substantially changed year-to-year, so the Assessor carries the burden of proof. I have previously posted about Indiana’s adoption of a burden-shifting...more

Business Privilege Taxes Paid On Leases Refund/Appeal Filing Needed By March/April 2015

On September 19, 2014, the Pennsylvania Commonwealth Court in Fish, Hrabrick and Briskin v. Township of Lower Merion, No. 1940 C.D. 2013, held that lease receipts are not taxable under local business privilege tax ordinances....more

Legge: Improper Pleading Fatal to Crown’s Case

What must the Crown plead and how must she plead it? This question became an issue in the Tax Court’s recent decision in Legge v. The Queen (2014 TCC 360), in which the Tax Court allowed a taxpayer’s appeal due to the...more

Fourth District Court of Appeal Holds Sales Tax Against Florida Corporation on Out-of-State Sales is Unconstitutional

In American Business USA Corp. v. Department of Revenue, Case No. 4D13-1472 (4th DCA November 12, 2014), the Fourth District Court of Appeal held that an assessment of sales tax pursuant to a provision in Florida's sales tax...more

Arms’ Length Sale of Contaminated Property is Best Indicator of Value for Tax Appeal Purposes

In a recent Appellate Division decision (Orient Way Corp. v. Tp. of Lyndhurst), the Tax Court’s prior determination that an arms’ length sale of the subject contaminated property provided credible evidence of true market...more

New IRS Appeals Procedures Complicate Tax Dispute Resolution

This article describes and evaluates the new IRS Appeals Office policy for handling IRS audit appeals. This new policy is known as the Appeals Judicial Approach and Culture (“AJAC”) Project. The stated goals of the AJAC...more

Yes, Distortion is Enough: New York Tax Appeals Tribunal Clarifies Combined Reporting Requirements

On September 18, 2014, the New York State Tax Appeals Tribunal released its first decision interpreting New York State’s post-2007 combined reporting laws and, in doing so, answered a question that has been lingering in the...more

Navigating Pennsylvania’s Tax Appeals Process - Updated September 2014

Pennsylvania’s tax appeal system has long been criticized as very complicated, expensive and lacking impartiality. Several years ago, the PA Chamber, the PA Bar Association and other interested groups were able to work with...more

PA Appeal Systems Changes Update

It has now been over a year since Pennsylvania’s General Assembly enacted major changes to Pennsylvania’s tax appeals process, and roughly five months since the new structure for the Board of Finance and Revenue was...more

Proposed House Bill would Create Appeals Process for Qualified Census Tract and Difficult Development Areas

On July 24, 2014, Rep. Pete Gallego (D-Texas) introduced legislation in the House of Representatives that would amend Section 42 of the Internal Revenue Code to provide for an appeals process for HUD Qualified Census Tract...more

Why You Should Keep Stockbroker Receipts

Gains from the sale of property are generally subject to federal (and, usually, state) income tax (sometimes referred to as “capital gains tax”). The amount of gain subject to tax is equal to the sale proceeds less the...more

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