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Results:1-10 of 57

DOL, IRS, and 11 states enter agreement to work together against misclassification
  • Proskauer Rose LLP
  • USA
  • September 27 2011

On September 19, 2011, the United States Department of Labor (DOL) and Internal Revenue Service (IRS) signed a memorandum of understanding to improve the agencies' coordination of efforts to combat employee misclassification, recoup wrongfully withheld payroll taxes, identify workers entitled to overtime, and better improve compliance and education.


Delayed FBAR filing for signatory authority
  • Proskauer Rose LLP
  • USA
  • June 16 2011

As reported in our prior client alerts, the Report of Foreign Bank and Financial Accounts, Form TD-F 90-22.1 (“FBAR”) must be filed by a U.S. person that holds a financial interest in, or signature or other authority over, a foreign financial account if the aggregate value of all such U.S. person’s foreign financial accounts exceeds $10,000 at any time during the year.


U.S. government sues estate and donees of J. Howard Marshall II for unpaid gift taxes
  • Proskauer Rose LLP
  • USA
  • November 5 2010

The U.S. government is suing the estate and donees of J. Howard Marshall for a combined $85 million of unpaid gift and GST taxes.


U.S. district court in Massachusetts rules Federal Defense of Marriage Act unconstitutional
  • Proskauer Rose LLP
  • USA
  • July 15 2010

On July 8, 2010, the U.S. District Court for the District of Massachusetts issued two decisions declaring Section 3 of the Federal Defense of Marriage Act (“DOMA”) unconstitutional


Internal Revenue Service announces schedule for "uncertain tax positions" to be filed by certain corporate taxpayers for the 2010 taxable year
  • Proskauer Rose LLP
  • USA
  • May 4 2010

On April 20, 2010, the Internal Revenue Service issued Announcement 2010-30 (the "Announcement"), along with a draft of new "Schedule UTP - Uncertain Tax Position Statement" and related instructions.


Proposed regulations exempt taxpayers from FBAR reporting for interests in offshore private equity and hedge funds until further guidance is issued
  • Proskauer Rose LLP
  • USA
  • March 3 2010

On February 26, 2010, the Treasury Department published long-awaited, revised proposed regulations clarifying which taxpayers will be required to file the Report of Foreign Bank and Financial Accounts, Form TD F 90-22.


Pamela A Onufer
  • Proskauer Rose LLP

Martin T Hamilton
  • Proskauer Rose LLP

Stuart L Rosow
  • Proskauer Rose LLP

Paul M. Hamburger
  • Proskauer Rose LLP