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Let’s Talk About Tax

Let’s Talk About Tax

Let’s Talk About Tax brings together the thoughts, experiences and lessons from Fredrikson & Byron’s tax planning and litigation attorneys. We will provide comments, questions, intriguing observations and analyses on diverse tax matters of interest. Our topics range from federal and multistate income tax, sales and use taxes, and various excise taxes to foreign income taxes, tax treaty matters, and business license issues. We will also cover procedural and litigation matters at both the federal and state level. No tax subject is out of bounds. We look forward to engaging with our readers to get your input, reactions, experiences and ideas.

Professor Moriarty Is Going to Make an Appearance at the U.S. Supreme Court

October 26, 2022

Remember how back in December of 2021 in “As Sherlock Holmes Would Say, ‘The Game’s Afoot’: A Possible SCOTUS Tax Case?” we told you that there was a split in the Circuits regarding the imposition of non-willful FBAR penalties by the IRS on noncompliant taxpayers, and predicted the Supreme Court would accept this case, as unlikely as that may have been historically for a “tax” case?

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Minnesota Ends COVID-19 Nexus Relief

June 9, 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.”

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Less Than Meets the Eye: SCOTUS Holds Tax Court Petition Deadline Not Jurisdictional

May 4, 2022

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.

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The Glory of Junk Mail

March 3, 2022

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.

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Double, Double Toil and Trouble: DOL and IRS Penalties for Failure to File Form 5500

January 20, 2022

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.

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As Sherlock Holmes Would Say, “The Game’s Afoot”: A Possible SCOTUS Tax Case?

December 3, 2021

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.

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Down the Rabbit Hole: Should Companies Let Employees Work from Other States?

November 11, 2021

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.

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It’s Not Easy Being Green: The Complicated Web of State Taxation and Renewable Energy Projects

November 4, 2021

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.

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Saying Farewell to Minnesota? What’s Your Story?

October 28, 2021

You are moving to another state, but will keep some Minnesota ties (e.g., maintain a house or cabin in Minnesota, spend summers in Minnesota, remain employed by a Minnesota company). Will the Minnesota Department of Revenue agree that you actually moved?

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A Call to Action Over the Minnesota Department’s Proposed Rule on Audit Records

October 7, 2021

Having spent more than a decade working with taxpayers and Department employees on sales and use tax audits and refund requests, I find that responding to documentation requests from the Department can either be an exercise in pragmatism or an exercise in preventing auditors from murdering a taxpayer’s business by a thousand cuts. The reality is that accumulating and providing documentation is easier for some taxpayers than for others. Similarly, the requirements laid out by some states, or by some auditors, are more burdensome than by others.

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