Category Archives: Massachusetts Voluntary Disclosure Program
March 14, 2016
I. IntroductionOver the past 25 years new types of expanded non-physical nexus have come to be recognized. These types of expanded nexus are:
- Economic Nexus: Income Taxes
- Click-Through or Agency Nexus: Sales Taxes
- Affiliate and Attributional Nexus: Sales Taxes and Income Taxes
February 1, 2016
State Voluntary Disclosure Programs: An Overview
By Attorney Morris N. Robinson, CPA, LLMWhat is Voluntary Disclosure? Most state departments of revenue allow certain categories of noncompliant taxpayers to come forward voluntarily and pay taxes accrued during a limited lookback period. Taxpayers ...
June 3, 2015
BOSTON, June 3, 2015. In early March of this year Governor Charlie Baker proposed a tax amnesty for taxpayers who have not filed tax returns with the Massachusetts Department of Revenue. According to reports published over the Internet, MDOR will waive penalties for both business and individual taxpayers. Today, representatives ...