Ogletree Deakins | USA | 23 Sep 2015
Data breaches and the identity fraud that may result from breaches can wreak personal and professional havoc. Recent large-scale data breaches have…
Ogletree Deakins | USA | 15 Jan 2014
Yesterday the Supreme Court of the United States heard oral arguments in United States v. Quality Stores, Inc., a case on appeal from the Sixth…
Ogletree Deakins | USA | 25 Jul 2013
In part one of this two-part series, "Supreme Court DOMA Decision—Part I: Fringe Benefits and Other Tax Implications," I reviewed the fringe…
Ogletree Deakins | USA | 23 May 2013
Is your company considering reclassifying certain workers, but hesitant because it is worried about triggering a federal employment tax audit or not…
Ogletree Deakins | USA | 22 May 2013
The battle between the Internal Revenue Service (IRS) and taxpayers continues over independent contractor treatment. The Wall Street Journal recently…
Ogletree Deakins | USA | 13 Mar 2013
Two deadlines relating to the Sixth Circuit Court of Appeals' decision in United States v. Quality Stores, Inc., No. 10-1563 (6th Cir. Sept. 7, 2012)…
Ogletree Deakins | USA | 5 Nov 2012
On October 18, 2012, the U.S. Department of Justice filed a petition for rehearing en banc in the Sixth Circuit Court of Appeals in United States v. Quality Stores, Inc., No. 10-1563 (September 7, 2012), asking the full court to reverse the panel decision.
Ogletree Deakins | USA | 18 Oct 2012
In a case with far-reaching implications—including the potential for refund claims to be filed by any employer that has paid the Metropolitan Commuter Transportation Mobility Tax (the MTA Payroll Tax or MCTMT)—a Nassau County Supreme Court judge ruled that the MTA Payroll Tax was passed unconstitutionally. In anticipation of a flood of protective refund claims, the New York State Department......