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Administrative Agency Civil Remedies Tax

Read need-to-know updates, commentary, and analysis on Administrative Agency issues written by leading professionals.

Food & Beverage Litigation Update | September 2017 #3

FDA Announces Final FSMA Produce Safety Rule - The U.S. Food and Drug Administration (FDA) has announced that the produce safety rule of the Food Safety and Modernization Act of 2010 (FSMA) is now final, establishing...more

IRS Informally Rules Disgorgement Payments Under FDA Consent Decree May Be Deductible

by McGuireWoods LLP on

In Internal Revenue Service Field Attorney Advice released May 22, 2015 (FAA 20152103F), the IRS Office of Chief Counsel expressed its informal view that the evidence suggests that the amount the taxpayer paid the United...more

The Crummey trust: Keeping both the IRS and the creditors at bay is taking some fancy footwork

by Charles E. Rounds, Jr. on

Since Crummey v. Commissioner was decided in 1968, the IRS has been making life difficult for the settlors of Crummey trusts. Only recently the parties again skirmished, this time over whether an in terrorem clause in the...more

Final Order in the Cook County Non-Titled Personal Property Use Tax Litigation Spells Out Standards for County To Process Claims...

by Reed Smith on

On December 23, 2014, the Final Order was entered in Reed Smith LLP v. Zahra Ali, 2014 IL App (1st) 13246-U, Aug. 4, 2014. Having previously ruled that the county cannot assert the “voluntary payment” defense against any...more

IRS Lacks Authority to Issue and Enforce Tax Return Preparer Regulations

by McDermott Will & Emery on

On February 11, 2014, the U.S. Court of Appeals for the District of Columbia upheld the decision of the District Court for the District of Columbia, affirming that the Internal Revenue Service (IRS) lacked the authority to...more

MoFo New York Tax Insights - Volume 4, Issue 10 - October 2013

by Morrison & Foerster LLP on

In This Issue: Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely; Corporate Officer Liable for Sales Tax Despite Creditor’s “Sweep Arrangement” with Corporation; Charter Yacht Not...more

Cook County property owners can cut property tax bills by filing a protest in 2013

by Thompson Coburn LLP on

Each year, the Cook County Assessor reassesses one-third of the nearly 1.8 million parcels in Cook County. For 2013, the 13 townships located in the north and northwest sections of Cook County will be reassessed starting in...more

Employers Should Evaluate Refund Opportunities Following Sixth Circuit Ruling on FICA Taxes and Severance Payments

by Ballard Spahr LLP on

In United States v. Quality Stores, Inc., the Sixth Circuit held that payments of supplemental unemployment benefits (SUB payments) are not taxable wages subject to FICA tax withholding. Although the issue is not finally...more

Taxpayer wins an important and complex case – Tax Court orders CRA to pay 60% of his out-of-pocket costs

by Dentons on

Traditionally in a Tax Court appeal the costs awarded to a successful taxpayer have been no more than a small fraction of the out-of-pocket costs actually incurred in pursuing the appeal. The Court made very rare exceptions...more

MoFo New York Tax Insights - Volume 3, Issue 8 - August 2012

by Morrison & Foerster LLP on

In This Issue: Taxpayers Prevail Where Department Used Unreasonable Audit Methodology; Motion Pictures Delivered in Digital Form are not Subject to Sales Tax; Guidance for Employers for Withholding on Nonresident...more

New Jersey Tax Court Rejects Division of Taxation’s Attempt to Cut Off Interest Accrual

by Morrison & Foerster LLP on

The New Jersey Tax Court agreed with our argument and handed IGT a victory on a challenge to the New Jersey Division of Taxation’s reduction of refund interest. The Division sought to deprive IGT of almost four years of...more

Recent U.S. Tax Court Decision Highlights Issues Regarding the Tax Treatment of Damages for Stress-Induced Physical Ailments

by Lane Powell PC on

In two cases decided in 2010, the U.S. Tax Court indicated that damages compensating for stress induced physical ailments may be tax-free where (1) the taxpayer can demonstrate that the damages were actually received on...more

Annual Property Valuation Appeals

Those who pay property tax in Pennsylvania have an annual opportunity to appeal the assessed value of property. Deadlines for these appeals vary by county, but most are either August 1 or September 1, so now is the time to...more

Goodwill Included in Subsidiary Valuation for Holding Company Apportionment Test

Although Pennsylvania Capital Stock and Franchise Taxes are being phased out, a recent case demonstrates that the taxes still generate significant issues. In Systems & Computer Technology Corp. v. Cmwlth., 77 F.R. 2009...more

Philadelphia Common Level Ratio Drama Continues

In April, the State Tax Equalization Board (“STEB”) revised the 2011 Philadelphia common level ratio (“CLR”) upward from 18.1% to 25.2%. This increase came after the City of Philadelphia and the School District of...more

Alabama Taxpayers’ Bill of Rights II – House Approves Substitute Bill

On April 5, the substitute version of House Bill 105 was unanimously approved by the House of Representatives, 89-0, and now moves to the Senate Job Creation and Economic Development Committee for consideration. Rep. Paul...more

Appellate Court Reaffirms Exhaustion of Remedies Doctrine in Assessment Cases

by Franczek Radelet P.C. on

Tax objection complaints can be brought in any Illinois circuit court to challenge the taxes, assessments, or levies on a parcel of real property. However, where a taxpayer is challenging the assessed value of its property,...more

Colorado’s Use Tax Reporting Regime Declared Unconstitutional

On March 30, 2012, the U.S. District Court for the District of Colorado permanently enjoined the enforcement of Colorado’s sales and use tax notice and reporting requirements. The Direct Marketing Association v. Roxy Huber,...more

A Month in UK Employment Law - March 2012

by Proskauer Rose LLP on

In This Issue: A monthly newsletter covering the latest developments in UK Employment Law. Case Update - 1 News Update - 4 Excerpt from Case Update: TEAM MOVES AND SPRINGBOARD INJUNCTIONS In the recent case...more

Allegheny County Reassessment Update – More Details Released Regarding Appeal Deadlines

by Reed Smith on

The formal appeal filing deadline is April 2, 2012, for all properties in Allegheny County. This is the deadline for filing appeals of both the "old" 2011 value, which will be in use for 2012 (i.e., a 2012 tax...more

Real Estate Alert - "New Changes to the NC Property Tax Appeal Process"

by Nexsen Pruet, PLLC on

According to ancient lore, the Mayans have long predicted 2012 might bring the end of the world.  The Mayans may not be correct about that, however, it is a certainty that 2012 will bring changes to property tax...more

Allegheny County Reassessment Update – More Details Released Regarding Appeal Deadlines

by Reed Smith on

New Appeal Deadlines All property owners in the City of Pittsburgh, Mount Oliver and the municipalities generally east of Pittsburgh (east of the Allegheny and Monongahela Rivers) should have received reassessment...more

Jefferson County: The Bankruptcy Court Always Wins

In re Jefferson Country, Alabama, Case No. 11-05736 (TBB) (Bankr. N.D. Ala. Jan. 6, 2012). On January 6, 2012, Judge Thomas B. Bennett of the Bankruptcy Court for the Northern District of Alabama held that (i) the...more

Allegheny County Reassessment Update – The Court Delays Implementation of the Reassessment Until 2013

by Reed Smith on

Today Judge Wettick ruled that all jurisdictions in Allegheny County are to use the 2011 certified assessed values for 2012. During 2012, property owners and municipalities will have an opportunity to appeal the new...more

Allegheny County's Reassessment – December 2011 Update

by Reed Smith on

The Supreme Court Rejects Allegheny County Council's Petition for Relief from the Reassessment, and the County Appeals Judge Wettick's "Two Track" Assessment Orders This week, the Pennsylvania Supreme Court denied a...more

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