- Posts by Masha M. YevzelmanShareholder
Her experience includes resolving and litigating numerous types of tax disputes:
- State Corporate Income and Franchise Taxes: including nexus and Public Law 86-272, combination, business versus non-business income ...
The U.S. Supreme Court will hear another tax case in the upcoming 2023-2024 session. This one, Moore v. United States, is a doozy...
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.”
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.
Since 1959, taxpayers have been relying on a federal law—Public Law 86-272—to protect them from having to file state income tax returns in states where the taxpayers’ in-state activities are limited to just soliciting sales of tangible personal property. On August 4, 2021, the Multistate Tax Commission (MTC) member states voted 20-0 to revise the MTC’s “Statement of Information” regarding Public Law 86-272 in an attempt to eviscerate the federal law’s protections.
- What? Another Supreme Court Tax Case? Yup, but you really ought to watch THIS one…
- 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?