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Articles: 1-10 of 39

Responding to a Michigan Department of Treasury Notice Regarding a Tax Liability or Refund Adjustment

USA - September 5 2019 There are several ways leading to a notice from the Michigan Department of Treasury (“Treasury”) regarding an outstanding tax liability or refund…

Tax Court Permits Examination of Predeceased Spouse for Purposes of DSUE Adjustment

USA - March 19 2019 The concept of “portability” was introduced into the Internal Revenue Code (“IRC”) pursuant to the Tax Relief, Unemployment Insurance Reauthorization…

Tax Consequences of Divorce: Major Changes Effective in 2019

USA - February 20 2019 This is the first in a two-part series about the consequences of divorce under the Tax Cuts and Jobs Act of 2017. The first part addresses alimony…

S Elections for ESOP Companies

USA - January 21 2019 Many mature, Employee Stock Ownership Plan (ESOP)-owned companies consider making an S-election, and for good reason. An S Corporation owned 100% by…

Year-End Tax Planning Considerations

USA - November 19 2018 Christmas music is back on the radio. If you’re a pointy-headed tax lawyer like me, that’s your reminder to start thinking about year-end tax…

Streamlined Sales Tax System After Wayfair

USA - November 5 2018 In South Dakota v. Wayfair (“Wayfair”), the Supreme Court reversed decades of precedent created in Quill Corp. v. North Dakota (“Quill”), by…

How Does the New Pass-Through Deduction Work?

USA - September 24 2018 By now, you’ve probably read a variety of summaries about the new tax reform legislation. If you own a pass-through entity, you’ve probably wondered…

When Will a Company's Website Create Nexus with a State for Sales Tax Purposes Post-Wayfair?

USA - August 30 2018 The Supreme Court’s decision in Wayfair has shifted our understanding of when a state can tax out-of-state companies. Recall that courts use two…

The Post-Wayfair Future of SALT Controversies: The Due Process Clause

USA - July 26 2018 This is the fourth in a series of articles written for MICPA members examining the far-reaching impact of the Supreme Court’s decision in South…

IRS to Announce Proposed Regulations on Full Expensing

USA - May 29 2018 Bloomberg BNA reports that the IRS is expected to announce proposed regulations for the full expensing provision under Code Section 168(k) sometime…