Defeating A State Tax False Claims Act Case

Law360 (July 1, 2019, 11:42 AM EDT) -- One of the more recent and aggressive shifts in state tax administration has been the rise of the state False Claims Act, or FCA, tax lawsuit. The scourge of the tax community, these lawsuits represent a shift from the disciplined examination by state tax authorities to a free-for-all attack by anyone with a theory on an alleged unfulfilled tax obligation.

While taxpayers[1] and practitioners fight to defend against FCA actions, crucial distinctions from traditional tax administration give taxpayers a significant advantage to defeat an FCA lawsuit. This article examines two key advantages taxpayers have to defeat an FCA claim — (1)...

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