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District of Columbia Expands False Claims Act to Include Qui Tam Tax Fraud Actions

USA - January 22 2021 The enforcement of the District's tax laws had previously been left exclusively to government agencies; a newly enacted bill will make the District…

Joseph A. Goldman, Michael J. Wynne

Overpaid Executive Gross Receipts Tax Approved in San Francisco

USA - November 21 2020 The new tax takes effect on January 1, 2022, and will be imposed on businesses in which the highest-paid executive’s total compensation is more than…

Teresa Maloney

California Suspends Net Operating Loss Deductions and Limits Tax Credits through 2022

USA - July 23 2020 California A.B. 85, signed by Governor Newsom on June 29, 2020, suspends the use of .NOLs for tax years beginning in 2020, 2021, and 2022. The NOL…

Michael J. Wynne

United States Supreme Court Rules State Cannot Tax Trust’s Income

USA - July 3 2019 Kaestner ruled that a state's taxation of a trust's income, where the only connection to the state was an in-state beneficiary, violates the Due…

Taxpayers Cannot Sue Out-of-State Taxing Authorities in Local Courts

USA - May 17 2019 The Supreme Court ruling will prevent taxpayers from challenging assessments from out-of-state taxing authorities in local courts…

Antoinette L. Ellison, Michael J. Scarduzio, Michael J. Wynne