Supreme Court grants certiorari to two state tax cases

Supreme Court grants certiorari to two state tax cases

On July 1, 2014, the Supreme Court granted certiorari to two state tax cases, just one day after denying certiorari in the Mississippi Equifax case.  The two cases, which will be heard during the Court's October 2014 term, are: Direct Marketing Association v. Brohl.  This challenge to Colorado’s use tax … [Read more...]

Supreme Court Decides United States v. Clarke:  Conjecture not enough to examine IRS officials regarding their reasons for issuing a summons

Supreme Court Decides United States v. Clarke: Conjecture not enough to examine IRS officials regarding their reasons for issuing a summons

This post was prepared by Trina K. Taylor and Charles F. Webber. On June 19, 2014, the United States Supreme Court held that a taxpayer has the right to examine Internal Revenue Service (IRS) officials regarding their reasons for issuing a summons only if the taxpayer points to facts or circumstances that raise … [Read more...]

The Countdown is On for the Delaware Voluntary Disclosure Program

The Countdown is On for the Delaware Voluntary Disclosure Program

The deadline is quickly approaching for participation in the Delaware Secretary of State's Unclaimed Property Voluntary Disclosure Program.  Businesses have until June 30, 2014, to enroll in the program, and another year to complete the reporting process.  Any business incorporated or formed in Delaware, with a … [Read more...]

More Relief to Local Indiana Government, Without More Taxes

More Relief to Local Indiana Government, Without More Taxes

Today, in the Indiana Forefront blog sponsored by the Indianapolis Business Journal, Faegre Baker Daniels attorney Chris W. Cotterill addresses this important question -- one faced by virtually every local government across the State.  Cotterill, who previously served as Indianapolis Mayor Gregory A. Ballard’s … [Read more...]

Is a Professional Licensing Fee a Tax in Illinois? We’ll Need a Taxpayer with Standing to Find Out.

Is a Professional Licensing Fee a Tax in Illinois? We’ll Need a Taxpayer with Standing to Find Out.

In Illinois Association of Realtors v. Stermer, et al. (Feb. 7, 2014), a trade association representing 40,000 Illinois real estate professionals challenged the state’s transfer of monies from the Real Estate License Administrative Fund into the state’s general revenue fund.  The statute authorizing the … [Read more...]

Minnesota Tax Court delivers early $4+ Million Valentine, holding that President/COO was not personally liable for Retailer’s petroleum and sales/use tax assessments

Minnesota Tax Court delivers early $4+ Million Valentine, holding that President/COO was not personally liable for Retailer’s petroleum and sales/use tax assessments

On February 6, 2014, Minnesota resident Scott Stevens received an early Valentine he will not soon forget – an Order from the Tax Court relieving him from a $4 plus million liability for petroleum and sales/use taxes for tax periods in 2008, 2009 and 2010.  Stevens was President and COO of a Retailer operating … [Read more...]