Tax Appeals

News & Analysis as of

Fairmont: SCC Revises Common Law Test for Tax Rectifications

In a 7-2 decision in AG (Canada) v. Fairmont Hotels Inc., the Supreme Court of Canada has modified the common law test for rectification where the taxpayer has suffered an unintended and adverse tax result. The Court also...more

MoFo New York Tax Insights - Volume 7, Issue 12

NYC ALJ Holds That Consulting Firm May Source Receipts Based on Location of Independent Contractors - The nature of the services performed by a corporation, and how that corporation should source its receipts from those...more

IRS Appeals Chief Clarifies New Settlement Conference Rules

The IRS recently announced that as of October it will no longer offer in-person or “face-to-face” settlement conferences with its Appeals Officers, except in a few, very limited circumstances. Settlement discussions will now...more

South Carolina Department of Revenue Audit Appeals

Once the South Carolina Department of Revenue (SCDOR) completes an audit of a taxpayer, if there are any proposed adjustments and additional taxes SCDOR seeks, it will issue to the taxpayer a proposed notice of assessment...more

Supreme Court of Ohio Decision Provides a Cautionary Tale for Taxpayers, and Highlights Opportunities for Future Statutory...

In a Commercial Activity Tax (“CAT”) case involving several interesting procedural issues, the Supreme Court of Ohio yesterday reversed a Board of Tax Appeals (“BTA”) decision and held that the tax commissioner’s adjustments...more

Be Aware – The Venue for IRS Appeals Conferences Has Changed

Effective October 1, 2016, the Internal Revenue Service (“IRS”) changed its approach to conducting appeals conferences. The changes were likely adopted by the government under the guise of efficiency and cost savings. With...more

Property Tax and Valuation TOPICS: Fall 2016

October 1, 2016 Revaluations: If/When/How to Challenge Your Real Estate Property Assessment - Connecticut municipalities are required to carry out a general revaluation of all real estate within their boundaries at least...more

MoFo New York Tax Insights - Volume 7, Issue 9

Appellate Division Holds That NYS Tax Department Properly Withheld Documents Requested Under FOIL - In a unanimous decision, the Appellate Division affirmed a decision of the Supreme Court, Albany County, which had...more

MoFo New York Tax Insights - Volume 7, Issue 7

ALJ holds NYS Real Estate Transfer Tax Cannot Be Imposed on Sale of 45% Membership Interest in LLC - In an issue of first impression under the New York State real estate transfer tax, a New York State Administrative Law...more

MoFo New York Tax Insights - Volume 7, Issue 6

New York City Tribunal Rejects City’s Attempt To Forcibly Combine Bank And Its Mortgage Subsidiary - The New York City Tax Appeals Tribunal, affirming a determination of the Chief Administrative Law Judge, has held that...more

New York City Tribunal Rejects City’s Attempt to Forcibly Combine Bank and Its Mortgage Subsidiary

The New York City Tax Appeals Tribunal, affirming a determination of an Administrative Law Judge, has held that Astoria Bank, which engaged in a banking business in New York City, was not required to include in its combined...more

While Some Parents May Not Agree to Pay the Cost of Their Child’s Law Degree, Maybe the Government Will?

Earlier this week, United States Tax Court Judge Richard T. Morrison ruled, in the case of Emmanuel A. Santos v. Commissioner, T.C. Memo 2016-100 (May 17, 2016), that the government will not pay the cost of a taxpayer...more

Pennsylvania Property Tax Reassessment Update

Several counties in Pennsylvania are conducting countywide property reassessments. This update provides status changes for Washington, Blair and Lancaster Counties, along with a set of important deadlines and basic assessment...more

Alabama Appellate Court Finds Photos Merely Incidental to Nontaxable Photography Services

On April 29, 2016, the Alabama Court of Civil Appeals handed the Department of Revenue (Department) a significant loss in their continued attempt to tax non-enumerated services and tangible property provided in conjunction...more

MoFo New York Tax Insights - Volume 7, Issue 5

Retroactive Application Of 2010 Statutory Amendment Permitted By Tribunal - Reversing the decision of an Administrative Law Judge, the New York State Tax Appeals Tribunal has upheld the constitutionality of retroactively...more

Spotlight on Mississippi: Supreme Court Rules Against Department of Revenue's Claimed Entitlement to Deference

The Mississippi Supreme Court recently declined to give deference to the findings of the Department of Revenue in Miss. Dept. of Revenue v. Hotel and Restaurant Supply because the Department's findings were contrary to the...more

MoFo New York Tax Insights - Volume 7, Issue 4

ALJ holds that Insurance Payments to Captive Insurance Company Are not Deductible - In Matter of Stewart’s Shops Corp., DTA No. 825745 (N.Y.S. Div. of Tax App., Mar. 10, 2016), a New York State Administrative Law Judge...more

Did the Tribunal Expand the Jurisdiction of the Division of Tax Appeals?

In Matter of Grand Central JT VT (March 10, 2016), the Tax Appeals Tribunal decided a fairly routine tax case as to whether the taxpayer maintained adequate books and records in a sales tax audit and whether the Audit...more

New York State Clarifies Taxation of Unauthorized Insurance Companies

Three recent decisions (March 3, 2016) by a New York State Division of Tax Appeals administrative law judge help to clarify the taxation of unauthorized insurance companies subject to New York State taxation. New York...more

Massachusetts Appellate Tax Board Rejects Utility Loss Carryback

Massachusetts Electric Company v. Commissioner of Revenue - Appellate Tax Board Docket No. C310170 (February 24, 2016) - The Appellant, Massachusetts Electric Company (“MEC”), was a Massachusetts public utility...more

New Jersey Property Tax Appeal Time

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 2016 appeal. If you own real...more

Massachusetts Department of Revenue Launches Pilot Program for Settling Uncertain Tax Issues—Lack of Anonymity in Settlement...

Continuing its efforts to improve the process for resolving tax disputes in Massachusetts, the Massachusetts Department of Revenue has released final AP 637 Voluntary Disclosure Program for Settlement of Uncertain Tax Issues...more

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

The deadline for appealing Connecticut local property taxes is approaching. For many cities and towns, that date is February 20 unless the town has extended the deadline. If a property owner does not file a tax appeal...more

What About New York State’s Federal Tax Audits?

A noteworthy determination was issued earlier this month by one of the Division of Tax Appeals’ administrative law judges. Judge Bennett found in Matter of Chery that the Division of Taxation improperly denied the petitioning...more

Flynn v. Commissioner of Revenue: What Are the Prerequisites for a Massachusetts Tax Appeal?

Recent decisions by the Massachusetts Appellate Tax Board (ATB) illustrate that a taxpayer must fulfill three prerequisites in order to obtain ATB jurisdiction in tax appeals against the Commissioner of Revenue...more

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