Category Archives: Tax Appeals
January 19, 2018
by Patricia Weisgerber, Esq., LL.M. In 2015, the Fixing America's Surface Transportation (FAST) Act contained a provision in which the IRS would interact with the State Department to deny or revoke the passports of taxpayers with "seriously delinquent tax debts." However, details needed to be worked out between the two agencies before the ...
November 9, 2017
By Attorney Morris N. Robinson and Attorney Yale Yechiel N. Robinson of M. Robinson Tax Law. An attorney representing a Massachusetts consumer (“Dedham Health”) argued this week that the Massachusetts Department of Revenue (DOR) must abate and refund the sales tax and/or use tax that the seller collected from Dedham Health and then paid to the DOR. The seller, an entity that sold Dell computers and related services, argued alongside the DOR that Dedham Health was not entitled to receive a refund.
July 28, 2017
by Attorney Patricia Weisgerber, LLM Like Napolean recognizing that an army marches on its stomach, the owners of the Boston Bruins know a hockey team needs to be well-fed to ensure optimal performance on game day. So, when the Bruins go on the road to play away-games, management plans ahead. With ...
December 24, 2015
Recent decisions by the Massachusetts Appellate Tax Board (ATB) illustrate that a taxpayer must fulfill three prerequisites in order to obtain ATB jurisdiction in tax appeals against the Commissioner of Revenue:
File all required tax returns.
File a Form CA-6: Application for Abatement, with the Department of Revenue. The CA-6 filing ...
The Bank of America Case: May Massachusetts Tax the Trust Fund Income of Non-Resident Families with Unborn and/or Unascertained Members?October 22, 2015
Background Before addressing the Bank of America case, it is necessary to understand the Massachusetts taxation of trustees and their beneficiaries, which is described in 830 CMR 62.10.1: Income Tax on Estates and Trusts (the “Regulation”). Massachusetts Jurisdiction to Tax Trusts When dealing with jurisdiction to tax, the Regulation distinguishes between testamentary trusts and inter vivos trusts, as follows:
Getting to “Finished” Faster: The Massachusetts Department of Revenue’s Expedited Settlement ProcessJuly 23, 2015
In April 2014, the Massachusetts Department of Revenue (MDOR) rolled out their new Expedited Settlements process. The program is one of three initiatives, which includes Early Mediation and Limited Information Settlements, designed to increase the efficiency and expediency of the MDOR’s settlement processes. The particular goal of Expedited Settlements is ...
May 20, 2015
InvitationYou are cordially invited to attend our 4th Annual Tax Program at Bentley University. This Program is co-sponsored by the New England Chapter of the American Association of Attorney-CPAs, a national organization.
Preregistration RequiredPreregistration to this free event is required. To register, please click here....
Preserving Massachusetts Appellate Tax Board Appeals Rights: Recent ATB Decision Highlights Three Traps for the UnwaryMay 7, 2015
Phillips v. Commissioner of Revenue (ATB 2015-113 published on March 20, 2015) highlights three traps for the unwary that can hurt Massachusetts taxpayers. For example, it may be a trap to follow the appeals procedures set forth in Massachusetts Department of Revenue (“MDOR”) letters to taxpayers. In Phillips, taxpayers followed these procedures. The Massachusetts Appellate Tax Board (“ATB”) nonetheless dismissed the taxpayers’ appeal for lack of jurisdiction. The ATB decision in Phillips is summarized and discussed below. The full text is available for download on the ATB website.
May 5, 2015
Prompt appeal of an adverse tax audit result to the Massachusetts Appellate Tax Board (“ATB”) is essential in order to preserve your rights as a taxpayer. The ATB has jurisdiction to hear state tax appeals pursuant to Massachusetts General Laws, Chapter 62C, Section 39. You must appeal within sixty (60) days after the Massachusetts Department of Revenue (“DOR”) has denied your abatement application. The ATB does not have jurisdiction and cannot preside over a late-filed appeal. Therefore, taxpayers and tax professionals need to understand when the sixty-day appeal window opens and closes.
February 17, 2015
The IRS audits about one taxpayer in ten who reports more than $1 million in income. Many of these taxpayers are at the height of their careers and cannot endure even a whiff of scandal. They need peace of mind so they can concentrate on their careers. At the same time, they do not want to pay more than they have to in income taxes. After all, these taxpayers often have significant expenses such as high tuitions for their children at elite colleges and large mortgages on their vacation homes. Therefore, savvy high-income taxpayers with complex returns will want to choose their income tax return preparers carefully.