Use Of AI For Tax Comment Letters Poses Ethical Quandaries
Calif. OTA In Untested Area On Ruling That Biz Wants Binding
Apple Tells Court Md. Digital Ad Tax Violates Federal Law
Use Of AI For Tax Comment Letters Poses Ethical Quandaries
While artificial intelligence can streamline the process of conducting a comprehensive review of complex, IRS-proposed federal tax regulations, tax attorneys must be aware of professional and ethical considerations when using it to help draft comment letters to submit to the agency.
Calif. OTA In Untested Area On Ruling That Biz Wants Binding
A decision by California's Office of Tax Appeals that Microsoft can include 100% of the dividends from foreign affiliates in its California sales factor denominator pleased businesses, who now want the OTA to designate the opinion as precedential, thus binding on it and the state Franchise Tax Board.
Apple Tells Court Md. Digital Ad Tax Violates Federal Law
Maryland's tax on digital advertising unlawfully discriminates against electronic commerce and violates the commerce clause of the U.S. Constitution, Apple told the Maryland Tax Court during oral arguments Thursday.
Federal More
The U.S. government asked the Eighth Circuit to uphold a U.S. Tax Court decision allowing the IRS to allocate nearly $24 million from 3M's Brazilian affiliate, arguing the company's appeal involves misplaced r... (more story)
The Fourth Circuit appeared poised Friday to rule that a couple owes taxes and penalties after claiming an inflated $5.1 million valuation on donated land for deductions, with one judge positing he believed th... (more story)
A disbarred accountant and his wife must sell $2.27 million worth of their assets to satisfy her unpaid federal tax liabilities, a Texas federal judge ruled, handing an early win to the government.
One of President Joe Biden's key tax policy goals if he's still in office during negotiations over expiring Tax Cuts and Jobs Act provisions in 2025 is to increase revenue overall by raising taxes on corporati... (more story)
A corporate D.C. tax attorney accused of bilking a former client out of $19 million via a captive insurance scam will be deposed, despite a stay in the Maryland federal case against him and his firm after both... (more story)
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data ... (more story)
The restaurant company that owns Fatburger and Fazoli's made illegal loans to its director and former chief executive, who spent $27 million in company money on himself while skirting taxes and leaving the com... (more story)
State & Local More
Ill. Remote Seller Rules Violate Wayfair, Calif. Seller Claims
A California-based business argued that Illinois' remote seller system presents unconstitutional burdens, telling the state tax tribunal that Illinois' varying sourcing rules and the quick pace by which it ado... (more story)
The Week In Trump: All Eyes On NY As Other Cases Lag
Donald Trump's Manhattan hush money trial took center stage with dramatic testimony from adult film actress Stormy Daniels, while the former president's criminal cases in Georgia and Florida ran into delays th... (more story)
Court Split Warrants Review Of Philly Credits, Justices Told
A split among state courts over whether state and local taxes must be aggregated when evaluating their constitutionality is more significant than Philadelphia has suggested, a city resident told the U.S. Supre... (more story)
Colo. Lawmakers Approve Extended Property Tax Cuts
Colorado would extend its current temporary property tax rate reductions into 2024 and would lower tax rates for future years under legislation passed by Colorado lawmakers that could save property owners abou... (more story)
Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts
There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those see... (more story)
NY Tribunal Upholds Tax On Temp Agency's Software Sales
A company owes New York sales tax on sales of software that helped businesses gather and manage temporary employees, the state Tax Appeals Tribunal ruled in a decision released Thursday, saying the transaction... (more story)
Chamberlain Hrdlicka Rehires Tax Atty From Atlanta Boutique
Chamberlain Hrdlicka White Williams & Aughtry PC has rehired one of its former tax attorneys, who joins the firm in Atlanta after working at a tax law-focused boutique, the firm announced Wednesday.
NY AG Says $6M NRA Verdict Should Stand
A New York state court should not undo a jury's finding that the National Rifle Association allowed its officers to misappropriate $6.4 million of donor money, the state's attorney general has argued, saying t... (more story)
Credit Suisse Urges Mich. Panel To Reverse Biz Loss Denial
A Credit Suisse attorney pressed the Michigan Court of Appeals on Wednesday to clarify how the state's tax laws account for losses from real estate mortgage investment conduits, saying a lower court incorrectl... (more story)
A California-based business argued that Illinois' remote seller system presents unconstitutional burdens, telling the state tax tribunal that Illinois' varying sourcing rules and the quick pace by which it ado... (more story)
Donald Trump's Manhattan hush money trial took center stage with dramatic testimony from adult film actress Stormy Daniels, while the former president's criminal cases in Georgia and Florida ran into delays th... (more story)
A split among state courts over whether state and local taxes must be aggregated when evaluating their constitutionality is more significant than Philadelphia has suggested, a city resident told the U.S. Supre... (more story)
Colorado would extend its current temporary property tax rate reductions into 2024 and would lower tax rates for future years under legislation passed by Colorado lawmakers that could save property owners abou... (more story)
There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those see... (more story)
A company owes New York sales tax on sales of software that helped businesses gather and manage temporary employees, the state Tax Appeals Tribunal ruled in a decision released Thursday, saying the transaction... (more story)
Chamberlain Hrdlicka White Williams & Aughtry PC has rehired one of its former tax attorneys, who joins the firm in Atlanta after working at a tax law-focused boutique, the firm announced Wednesday.
A New York state court should not undo a jury's finding that the National Rifle Association allowed its officers to misappropriate $6.4 million of donor money, the state's attorney general has argued, saying t... (more story)
A Credit Suisse attorney pressed the Michigan Court of Appeals on Wednesday to clarify how the state's tax laws account for losses from real estate mortgage investment conduits, saying a lower court incorrectl... (more story)
International More
5 Goals Gov'ts Have For The UN Tax Convention
Transfer pricing, country-by-country reporting, wealth taxation, the digital economy and the participation of developing countries in negotiations are topics governments at the United Nations said they want to... (more story)
Osborne Clarke Lawyer To Face Tribunal Over Zahawi SLAPP
An Osborne Clarke LLP partner who represented Nadhim Zahawi could face a disciplinary tribunal over allegations that he used intimidatory warnings in an attempt to silence a critic who was probing the former C... (more story)
Pension Plans Want Witness Stopped In $2B Danish Dispute
U.S. pension plans accused by Denmark's tax authority of committing $2.1 billion in fraud against the European country by taking illegal refunds on dividends asked a New York federal court to reject the author... (more story)
Biz Groups Tell 10th Circ. Economic Substance Doesn't Apply
The economic substance doctrine doesn't apply when a business considers tax in making a choice between two legally permissible alternatives, two organizations told the Tenth Circuit in their briefs supporting ... (more story)
Auto Cos. Brace For EV Battery Compliance Hurdles
New federal regulations aimed at shoring up the domestic electric vehicle manufacturing supply chain give automakers a much-needed two-year cushion to navigate a compliance minefield, and to figure out how to ... (more story)
EGC Won't Annul EU Decision To Toss Spanish Tax Scheme
The European General Court will not annul a European Commission decision that a Spanish tax scheme for vessels built in its domestic shipyards must be abandoned because it was incompatible with the European Un... (more story)
Ambulance Co.'s Former Owner Gets 6 Years For Tax Evasion
The former owner of an ambulance company was sentenced to more than six years in federal prison for failing to pay employment taxes to the federal government and obstructing the Internal Revenue Service as it ... (more story)
Transfer pricing, country-by-country reporting, wealth taxation, the digital economy and the participation of developing countries in negotiations are topics governments at the United Nations said they want to... (more story)
An Osborne Clarke LLP partner who represented Nadhim Zahawi could face a disciplinary tribunal over allegations that he used intimidatory warnings in an attempt to silence a critic who was probing the former C... (more story)
U.S. pension plans accused by Denmark's tax authority of committing $2.1 billion in fraud against the European country by taking illegal refunds on dividends asked a New York federal court to reject the author... (more story)
The economic substance doctrine doesn't apply when a business considers tax in making a choice between two legally permissible alternatives, two organizations told the Tenth Circuit in their briefs supporting ... (more story)
New federal regulations aimed at shoring up the domestic electric vehicle manufacturing supply chain give automakers a much-needed two-year cushion to navigate a compliance minefield, and to figure out how to ... (more story)
The European General Court will not annul a European Commission decision that a Spanish tax scheme for vessels built in its domestic shipyards must be abandoned because it was incompatible with the European Un... (more story)
The former owner of an ambulance company was sentenced to more than six years in federal prison for failing to pay employment taxes to the federal government and obstructing the Internal Revenue Service as it ... (more story)