Initial window for Delaware unclaimed property VDA opportunity closes June 30, 2013 *

USA - May 22 2013
Delaware is offering a voluntary disclosure program, touted by its secretary of state as a "good deal," to businesses that may not be in compliance…

Co-authors: Hollis L. Hyans, Obrea Poindexter.

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City ALJ dismisses case seeking interest on $30 million refund *

USA - April 4 2013
A New York City Administrative Law Judge dismissed a case brought by Deutsche Bank AG seeking interest on a misplaced $30 million refund check…

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Innocent spouse relief rejected *

USA - January 3 2013
A New York State Administrative Law Judge rejected a wife's request for innocent spouse relief for years in which returns were filed as well as the year…

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Earned income tax credit denied due to lack of proof *

USA - December 4 2012
In Matter of Gin Shu Lin, DTA No. 823823 (N.Y.S. Div. of Tax App., Nov. 1, 2012), a New York State Administrative Law Judge held that, while an individual seeking the earned income tax credit had established that she had two dependents, she failed to establish her wages and therefore had failed to meet her burden of proof.

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New Jersey Tax Court rejects Division of Taxation’s attempt to cut off interest accrual *

USA - July 23 2012
The New Jersey Tax Court agreed with our argument and handed IGT a victory on a challenge to the New Jersey Division of Taxation’s reduction of refund interest.

Co-authors: Mitchell A. Newmark.

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