Tax Appeals

News & Analysis as of

Getting to “Finished” Faster: The Massachusetts Department of Revenue’s Expedited Settlement Process

In April 2014, the Massachusetts Department of Revenue (MDOR) rolled out their new Expedited Settlements process. The program is one of three initiatives, which includes Early Mediation and Limited Information Settlements,...more

Tax Court Refuses To Reweigh The Evidence, Affirming The Indiana Board Of Tax Review’s Final Determinations Of Land Value For A...

In a pair of related decisions issued July 2, 2015, the Indiana Tax Court once again emphasized that it will not reweigh the evidence on appeal from the final determinations of the Indiana Board of Tax Review....more

New York Case Highlights Sales Tax Pitfalls for Boarding Operations

Commercial horse boarders and breeders enjoy a fairly broad set of sales and use tax exemptions in New York State. Exemptions covering most of the operation’s purchases are designed to parallel the tax breaks given to farming...more

MoFo New York Tax Insights - Volume 6, Issue 7 - July 2015

In This Issue: - Important Changes at NYS and NYC Tax Agencies - Court of Appeals Upholds Constitutionality of Taxing Nonresidents on Gain from S Corporation Stock Sale in Two Separate Decisions - NYC Tribunal...more

Good News for Taxpayers: California 1031 Exchange Decision

The California State Board of Equalization (Board) recently issued a favorable decision in an important Section 1031 exchange case. As an elected body of five members, the Board hears appeals in California tax cases where the...more

Pennsylvania’s NOL Cap Litigation Moving Forward

In a Corporate Net Income Tax (“CNI”) appeal filed by Nextel Communications of the Mid-Atlantic, Inc. (“Nextel”), the Commonwealth Court will consider whether Pennsylvania’s statutory cap on net operating loss (“NOL”)...more

Property Tax And Valuation Topics - Summer 2015

The Environment and Property Taxes - It seems that many stakeholders are trying to deal with climate change. Connecticut’s hundreds of miles of coastline along the Long Island Sound include many low-lying areas...more

Deadlines for Pennsylvania Real Property Tax Appeals

In view of market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2016. Deadlines for appeal in certain Pennsylvania counties follow:...more

It’s that Time of the Year; Pennsylvania Real Property Assessments are on the Horizon

It’s that time of year again, as Pennsylvania real property tax assessments will soon be upon us. It is important that property owners do not take an assessment or reassessment at face value. Please contact us if you would...more

Taxpayers Can Now Appeal Tax Disputes To A Court Without First Paying Tax, Penalties, and Interest

Michigan Taxpayers Now Have A Right To Appeal Tax Disputes to The Michigan Courts - Pre-Deprivation:  SB 100 Enacted To Eliminate The Prepayment Requirement For Appeals To The Michigan Court Of Claims. On June 16,...more

Charitable Exemption Begins on Tax Assessment Day

The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more

Tax Amnesty Hits the Midwest (and Beyond)

With many state legislatures wrapping up session within the past month or so, there has been a flurry of last-minute tax amnesty legislation passed. Nearly a half-dozen states have authorized upcoming tax amnesty periods....more

Tax Law

In This Chapter: Tax Law: Annual Survey of Wisconsin Law - - Case Law - Statutory Developments - Administrative Developments - Excerpt from Case Law: Individual and Fiduciary Income Tax...more

Come What May: The Power of Testimony in Domicile Cases

One of the more interesting aspects I’ve seen in residency cases in my practice is the importance and understanding of a taxpayer’s intent in the overall analysis. That’s part of what makes residency cases so unique. There...more

Update: Massachusetts Supreme Judicial Court Agrees To Hear Regency Transportation Appeal

The Massachusetts Supreme Judicial Court has agreed to accept jurisdiction and hear the taxpayer’s apepal in Regency Transportation, Inc. v. Commissioner, a case in which the Appellate Tax Board, (“ATB”) upheld the Department...more

Preserving Massachusetts Appellate Tax Board Appeals Rights: Recent ATB Decision Highlights Three Traps for the Unwary

Phillips v. Commissioner of Revenue (ATB 2015-113 published on March 20, 2015) highlights three traps for the unwary that can hurt Massachusetts taxpayers. For example, it may be a trap to follow the appeals procedures set...more

State and Local Taxation: Headline News and Trends - April 2015

In This Issue: Megatrends and Developments, Business Activity Taxes, Transaction Taxes, Other Issues... ...more

Trucking Company Appeals ATB Decision Upholding Use Tax Assessment on Trucks Used in Interstate Commerce

In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board (“ATB”). Regency had challenged the Department of Revenue’s...more

Property Tax Assessments: Should you appeal?

While a recovery is underway for the commercial real estate market, everyone is still looking for ways to cut expenses. Real estate taxes represent one of the most significant expenses of commercial real estate and while many...more

Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption? Not Without Evidence of Predominate Use for an...

In Greater Portage Chamber of Commerce v. Porter County Assessor, Pet. No. 64-016-10-2-8-00001 (January 2, 2015), the Indiana Board of Tax Review confirmed the denial of a property tax exemption where the taxpayer failed to...more

Louisiana Supreme Court Upholds Bundling Portable Toilet Leases and Cleaning Services, but Not Sure About True Object of Resulting...

If you are ever waiting in line for portable toilet facilities at the St. Patty’s Day Parade and in need of something to think about, consider the property and service you are about to use: Is it the lease of tangible...more

The Economic Development Toolbox: “The General Manager” – Property Tax Value Management

Managing costs is of key importance for any successful business. Property tax is a necessary cost of doing business, and it can be significant. The good news is that Ohio and other states provide options for challenging...more

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

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