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IRS Releases Form 1042-S Data Integrity Tool to Assist Withholding Agents in Complying With Withholding and Reporting Obligations

USA - December 7 2021 The Internal Revenue Service recently released an online tool to help U.S. withholding agents comply with withholding and reporting obligations on IRS…

Allison Baker

Supreme Court Denies New Hampshire’s Challenge to Massachusetts Telecommuter Tax Rule; Convenience of the Employer Lives to See Another Day

USA - June 28 2021 The Supreme Court, today, denied New Hampshire’s motion for leave to file a bill of complaint challenging Massachusetts’ COVID-related tax regulations…

S. Michael Chittenden

Solicitor General Urges Supreme Court to Reject New Hampshire’s Challenge to Massachusetts COVID-19 Income Sourcing Rule; New York Breathes a Sigh of Relief While New Hampshire Seethes

USA - May 28 2021 On May 25, the acting Solicitor General of the United States filed an amicus brief in New Hampshire v. Massachusetts with the Supreme Court in…

S. Michael Chittenden

Treasury Report Signals Heightened Reporting of Domestic Financial Accounts and Crypto Assets under The American Families Plan

USA - May 27 2021 On May 20, 2021, the Treasury Department released a 24-page “compliance agenda” providing details of the tax compliance proposals under The American…

S. Michael Chittenden

Making a Point: Tax Court’s Anikeev Decision Challenges Longstanding IRS Policy on Credit Card Rewards

USA - May 5 2021 In February, a U.S. Tax Court opinion in Anikeev v. Commisioner addressed challenging issues regarding the IRS’s existing policy with respect to the…

S. Michael Chittenden, James Damon