News & Analysis as of September 2, 2025

Tax Penalties

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Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

Potential Refund Opportunity for Interest and Penalty Amounts Accrued During COVID-19 Federally Declared Disaster

McDermott Will & Schulte on 6/13/2025

Taxpayers who made payments to the Internal Revenue Service (IRS) that included underpayment interest and/or failure-to-file/pay penalties that accrued during all or part of the period between January 20, 2020, through July...more

An Update on Section 6751 Penalties

McDermott Will & Schulte on 3/24/2022

Tax penalties are always a hot topic here. The Internal Revenue Service (IRS) has a large arsenal when it comes to grounds for asserting penalties on income tax deficiencies, ranging from the common 20% penalty under Internal...more

Clarifying the Contours of “Reasonable Compensation”

Freeman Law on 10/2/2020

The law has always favored the term “reasonable.” For example, the law affords protection against a negligence lawsuit if a person can demonstrate he or she acted as a reasonable person would have under similar...more

NJ DOL Bills Uber $650M for Misclassified Drivers

Ballard Spahr LLP on 11/20/2019

The New Jersey Department of Labor (NJ DOL) billed Uber Technologies, Inc. and a subsidiary $650 million for past-due taxes, interest, and penalties due to an alleged misclassification of its drivers as independent...more

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 2019

Buckingham, Doolittle & Burroughs, LLC on 9/20/2019

The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent cases decided by the Ohio Board of Tax Appeals....more

A Notice of Deficiency Is Not Set in Stone

McDermott Will & Schulte on 5/28/2019

A recent case decided by the United States Court of Appeals of the Tenth Circuit reminds taxpayers to be aware that the Internal Revenue Service (IRS) is not necessarily locked in to the positions and arguments stated in the...more

Reasonable Cause for E-Filing Errors?

McDermott Will & Schulte on 3/7/2019

Tax return filing season is fast approaching, and taxpayers big and small are preparing to file their returns. A recent US Court of Appeals for the Fifth Circuit decision, Haynes v. United States, No. 17-50816 (5th Cir. Jan....more

South Carolina Tax Litigation Update: First Quarter 2018

Burr & Forman on 5/3/2018

There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

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