Taxation

Practice Management

The Legal Consequences of Noncompliance with Federal Tax Laws: Collection and Payment

Allen D. Madison

Taxpayers have a right to an administrative review to resolve concerns regarding the lien and levy process and to negotiate with the Service over whether and how the collection action should proceed.

Taxation

What Non-Californians Need to Know about California Taxes

Robert W. Wood

Taxes can be a major factor in business and personal decisions. And it is only natural to think primarily about federal taxes. But state taxes can be big too, and few are bigger than California’s. Surprisingly, even if you are not a resident of California, you may have reason to deal with California’s tax agencies. California’s tax rules are complex, and California’s taxing agencies are notoriously strict when it comes to enforcement. The exposure can be surprisingly big and surprisingly long, as this dive into California taxes for non-Californians makes clear.

Affordable Care Act litigation grows more complex

Farewell Physical Presence: Was the U.S. Supreme Court’s Decision Way Off, or Way… Fair?

By Jennifer Weidler Karpchuk, Chamberlain Hrdlicka, Philadelphia, PA

Must a taxpayer have physical presence to be subjected to sales tax collection obligations in a state, or is such a requirement antiquated and unrepresentative of the virtual world in which we live? That is the issue the U.S. Supreme Court grappled with in South Dakota v. Wayfair.