News & Analysis as of

Constitutional Challenges Tax Liability Reporting Requirements

Morgan Lewis

Washington State Expands Sales and Use Tax to Digital Ads and High-Tech and IT Services

Morgan Lewis on

On May 20, Washington state enacted SB 5814, expanding the sales and use tax base to include a range of high-tech and digital services, including advertising, software, and IT support. Signed into law by Governor Bob...more

Littler

Employers Are Obligated to Comply with Tax Law Despite Increase in Frivolous Tax Arguments

Littler on

In the recent United States Tax Court case O’Connor v. Commissioner of Internal Revenue, Judge Arbeit sanctioned the petitioner for advancing frivolous arguments contesting the authority of the IRS to assess tax....more

Latham & Watkins LLP

The Corporate AMT’s Crypto Problem Poses Constitutional Hazards

Latham & Watkins LLP on

Under recent accounting rule changes, unrealized crypto gains must generally be reported on income statements, but questions arise about the alignment of the new Corporate Alternative Minimum Tax with constitutional tax...more

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