Category Archives: Tax Legislation

Filing a Timely Appellate Tax Board Appeal: Recent ATB Decision Highlights a Trap for the Unwary

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.

Dealing with Erroneous FATCA Inquiries

A foreign bank asks our client to provide information that the bank is not required to provide IRS under FATCA. There are two possibilities. Our client can provide the information or our client can choose not to provide the information. How should we advise our client?

Repeal of Massachusetts “Tech Tax” May Be Imminent

Boston, September 4, 2013. The repeal of the so-called “tech tax” on certain computer system design and software services may be imminent. Key indicators include wavering support of the “tech tax” among rank-and-file state senators and representatives and cautious support for repeal by politically-wired presidents of chambers of commerce. The “tech tax” is being brought down by a combination of factors:

Massachusetts Computer-System Design/Software Services Now Taxed at 6.25% Effective 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

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