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2020 Planning Tips – Wayfair Issues: Revisiting Responsible Person Liability vs. Sales Tax Class Action Suits

By now we all know the U.S. Supreme Court held in South Dakota v. Wayfair Inc. that physical presence is no longer required to compel out-of-state sellers to collect sales […]

What I Didn’t Do On My Summer Vacation

Just like your choice of summer vacations, the Supreme Court of the United States (SCOTUS) has discretionary authority in deciding whether to review a case. If four justices agree to […]

Independence Brings Growing Pains

One would think it’s so easy. Create a business model where your “workers” are required to buy the assets used to run the business. If not having to tie up […]

Year End Planning Tips – Taxing Reasons Not to Visit Your Relatives for the Holidays

The drive is too far and the traffic is horrendous. Did you see those outrageous airfares? I have a major deadline at work. Didn’t we come to you last year; […]

Inferences, Conclusions, Relationships, and Residency Audit Traps

There are two very disparate pursuits in which I have partaken for almost 30 years; marriage and residency audits. While the burden of proof in relationships and audits may be […]

Refund Claims – Don’t Make a Leap of Faith on What Difference a Day Makes

Buzzing through the tax dailies every morning, one can’t help but notice the sad but frequently repeated stories of taxpayers being denied refund claims because of late filed returns. Usually […]

Should State Apportionment of Income Change with Your Mood(y’s)?

When I was in law school, Constitutional Law and Tax Policy were my least favorite subjects. Little did I know I would grow up to be a SALT expert and […]

POTUS is Leaving on a Jet Plane

Way back in 1966, singer John Denver[1] wasn’t thinking about state tax residency when he wrote “Babe I Hate to Go.” Yes, readers, not only do you learn when reading […]

NYS IDA Benefits Now Support Energy Efficient Projects

It’s great to see New York State at the forefront with some positive energy. Signed by the Governor on October 23, 2019 and effective immediately, New York State has enacted […]