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.
August 2, 2017
In D & H Distributors, Inc. v. Commissioner of Revenue
(July 31, 2017), the Massachusetts Supreme Judicial Court (SJC) upheld the imposition of sales tax against a wholesaler that delivered goods directly to consumers in “drop shipment” transactions.
February 1, 2016
State Voluntary Disclosure Programs: An Overview
By Attorney Morris N. Robinson, CPA, LLM
What 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.
October 28, 2015
Taxpayers who failed to file their Massachusetts income tax returns, or who underreported their income, might be given a two-month window in April and May 2016 to enter into a tax amnesty program. The program is still in the planning stages. It has not yet received final approval, and details ...
September 9, 2015
The federal Internet Tax Freedom Act (“ITFA”) is scheduled to expire on October 1, 2015, unless Congress extends it. The Massachusetts Department of Revenue (“DOR”) issued TIR 15-8 on September 9, 2015, advising internet service providers on how to comply with Massachusetts tax laws after ITFA expires.
ITFA prevents any federal, ...
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 ...
August 13, 2013
On August 10, 2013, the Wall Street Journal reported that IRS is issuing 20,000 letters to businesses that accept credit cards and asking them “to explain why the portion of [their] gross receipts from non-card payments appears unusually low.” According to the Journal, the letters form ...
August 6, 2013
by Attorney Morris N. Robinson
, Managing Director, M. Robinson & Company, P.C., and Attorney Matthew A. Morris
, Tax Associate, M. Robinson & Company. P.C.
On July 24, 2013, the Massachusetts General Court overrode a veto by Governor Deval Patrick and enacted an $800 million transportation bill entitled An Act Relative to Transportation Finance (the "Act")
July 31, 2013
TIR 13-10 Issued; Additional Regulations and Letter Rulings Urgently Needed
On Wednesday, July 24, 2013, the Massachusetts Legislature overrode Governor Patrick’s veto and enacted a 6.25 percent sales tax on computer-system design/software services. The new tax is part of the new $800 million transportation bill. The new