Category Archives: Massachusetts Voluntary Disclosure Program
IRS Announces Tax Audit Targets
By Attorney Morris N. Robinson, CPA, LLM
June 14, 2017Over the past several years, IRS has reduced the number of its tax auditors by about 25 percent – from just over 12,000 tax auditors in 2011 to about 9,000 tax auditors ...
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
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 ...