Comparing State Tax Amnesty to Voluntary Disclosure, Which Program is Best for Resolving State Tax Delinquencies
Practical SALT Guidance: A while back (a long while back), I wrote a post on State Tax Amnesty programs (August 2010) and a second post on State Tax Voluntary Disclosure programs (February 2011) – two options available for individual and business taxpayers who wish to resolve state tax delinquencies. The first post, “State Tax Amnesty: […]
Voluntary Disclosure Programs: Another Avenue for Resolving State Tax Delinquencies
Practical SALT Guidance, State Tax Controversy Options: In the past, I’ve written about and explained State Tax Amnesty programs. (See my August 23, 2010 “Buzz” post, “State Tax Amnesty: An Opportunity for Taxpayers to Pay Delinquent Taxes, What Taxpayers Need to Know“) State tax amnesties have been very popular in the last few years as a […]
Navigating Nexus, Published in the November 2010 Issue of the Journal of Accountancy
Nexus, nexus, nexus, aahhhh, NEXUS! The mere word can send a chill down the spine of a taxpayer who suspects its activities in a state may have created that sufficient “connection” or “tie” to subject him to a state’s income or other business tax, or to be subject to a state’s sales tax collection requirement. […]