Court of appeals upholds requirement that tax notices be issued to representative *

USA - November 19 2012
November 19, 2012The Michigan Court of Appeals recently upheld two decisions of the Michigan Tax Tribunal regarding notice requirements under Michigan law as applied to the appeal of sales tax assessments.

Co-authors: Steven E. Grob, Pamela M. MacDougal .

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Circuit split on FICA taxes: is it time to file your refund claim? *

USA - October 2 2012
The Internal Revenue Service (IRS) has historically taken the position that severance payments are subject to payroll taxes.

Co-authors: Steven E. Grob, William C. Lentine, Anthony Ilardi.

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Recent case serves as a reminder that both tax and bankruptcy law implications should be considered *

USA - September 17 2012
In 2012, several judicial opinions have reminded directors, officers and “responsible persons” that personal liability may be imposed for business taxes.

Co-authors: Steven E. Grob, William C. Lentine, Anthony Ilardi.

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Illinois establishes independent tax tribunal *

USA - September 4 2012
Illinois Governor Pat Quinn (D) signed House Bill 5192 into law on August 28th, which provided for the establishment of an independent tax tribunal to begin handling taxpayer’s disputes with state tax authorities on July 1, 2013.

Co-authors: Steven E. Grob, Pamela M. MacDougal .

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Recent decisions serve as a reminder that officers can be held responsible for corporate or LLC trust fund taxes *

USA - June 20 2012
Recently, the United States Courts of Appeals for the Federal Circuit and the Tenth Circuit ruled that chief executive officers (CEOs) were responsible persons liable for the trust fund recovery penalty under Section 6672 of the Internal Revenue Code (the Code).

Co-authors: Steven E. Grob, William C. Lentine, Anthony Ilardi.

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