In August 2021, we published a short blog post on how the Internal Revenue Service and the Minnesota Department of Revenue determine worker classification for tax purposes. However, the risk of misclassification discussed in that post extends well beyond payroll taxes. It applies to unemployment insurance, workers’ compensation, fair labor and wage laws, third-party lawsuits, and much more.
It is another brisk morning walk to work. Leaves swirl about and black coffee warms your body as the autumn wind blows. Once inside, you take the elevator all the way up before walking down the hall to your office. You just closed the quarterly books, so your morning is busy preparing to report financials. Despite the chaos, you are calm and in control. You then open an email from your general counsel, and all calm is shattered.
The Supreme Court accepted United States v. Bittner for certiorari on June 21, 2021, and the case will be argued on Tuesday, November 02, 2022.
Since the beginning of the pandemic, Minnesota’s nexus waiver policy provided that the state will not assert nexus for business income tax or for sales and use tax purposes “solely because an employee is temporarily working from home due to the COVID-19 pandemic.”
Under IRC § 6330, a taxpayer is entitled to a “collection due process” (CDP) hearing before the IRS Appeals Office can take any enforced collection action.
The two most troubling sales tax issues for companies tend to be related to software and direct mail. Direct mail is especially difficult, as there are numerous issues to untangle, and a robust understanding of the facts is critical.
Most employers or retirement plan administrators are required to file annual informational returns with the U.S. Department of Labor called Form 5500, Annual Return/Report of Employee Benefit Plan.
If you are into Foreign Bank Account Reports (FBARs), your concern about penalties for failing to comply with those FinCEN 114 reporting rules just took an exciting, and perhaps fearsome, turn.
For years, remote workers had been complicating state tax compliance for companies. When the U.S. Supreme Court’s decision in Wayfair came out in June 2018, many believed that the decision’s economic nexus standards would reduce complexity surrounding remote workers.
With a changing planet and generous federal tax incentives, renewable energy projects are increasing in both number and size. So naturally, states want their fair share of tax revenue.
- The Tangled Web of Worker Classification: Different Legal Standards Weave Confusion
- How to Undermine Your Tax Positions: Let’s Talk About Privilege
- Professor Moriarty Is Going to Make an Appearance at the U.S. Supreme Court
- Minnesota Ends COVID-19 Nexus Relief
- Less Than Meets the Eye: SCOTUS Holds Tax Court Petition Deadline Not Jurisdictional
- The Glory of Junk Mail
- Double, Double Toil and Trouble: DOL and IRS Penalties for Failure to File Form 5500
- As Sherlock Holmes Would Say, “The Game’s Afoot”: A Possible SCOTUS Tax Case?
- Down the Rabbit Hole: Should Companies Let Employees Work from Other States?
- It’s Not Easy Being Green: The Complicated Web of State Taxation and Renewable Energy Projects