IRS announces worker classification settlement program *

USA - October 6 2011
In a news release dated September 21, 2011 (IR-2011-95) and Announcement 2011-64, the Internal Revenue Service (the “IRS”) announced a new voluntary classification settlement program (the “VCSP”) as part of its overall “Fresh Start” initiative to get taxpayers into federal tax compliance. 

Co-authors: Matthew A. Portnoff, Jeffrey A. Mannisto.

IRS issues liberal ruling regarding exempt organizations and political action committees *

USA - August 23 2011
Last month the IRS issued Private Letter Ruling 201127013, which held that an organization classified as a Section 501(c)(3) public charity (the "Parent") will not lose its Section 501(c)(3) tax-exempt status as a result of (i) a controlled Section 501(c)(4) entity’s (“501(c)(4) Organization”) establishment and operation of two political action committees, SPAC and FPAC, and (ii) the Parent and its subsidiaries’ (“Tax-Exempt Subsidiaries”) establishment and operation of a voluntary payroll deduction plan for employees to contribute to any Section 527 political organization.

Co-authors: Eric S. Jones.

California enacts new registration requirements for out-of-state retailers *

USA - July 19 2011
On March 24, 2011, we sent out a newsletter detailing the “economic nexus” rules that had recently come into effect in California. 

Co-authors: Eric S. Jones.

California Franchise Tax Board releases guidance on new “economic nexus” rules *

USA - March 24 2011
For taxable years beginning on or after January 1, 2011, new "economic nexus" rules came into effect in California.

Co-authors: Eric S. Jones.