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Tax Liability › Tax Appeals › Government Agencies

Snell & Wilmer

California Office of Tax Appeals Cleared To Consider Whether Tax Regulations Conflict With Statutes

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The California Attorney General (AG) recently issued Legal Opinion No. 23-701 stating that the California Office of Tax Appeals (OTA) has the authority to determine whether tax regulations issued by the Franchise Tax Board...more

Blank Rome LLP

Deli’s Party Platters Found Subject to Sales Tax Despite Customer Assembly Required

Blank Rome LLP on

In the world of sales tax, the devil is often in the details. A recent decision from the New York State Tax Appeals Tribunal (“Tribunal”) serves as an example of how seemingly insignificant details can determine whether a...more

Mayer Brown

Un courrier rectificatif concernant le type de formulaire déclaratif à utiliser constitue une « prise de position formelle » au...

Mayer Brown on

Dans une décision du 11 mars 2025, le Conseil d'Etat relève qu'un simple courrier rédigé par l'administration en des termes explicites est susceptible de constituer une prise de position formelle de sa part au sens de...more

Miller Canfield

Is the Chief of IRS Appeals Constitutionally Appointed?

Miller Canfield on

The United States Tax Court skillfully dodged answering the headline question with a holding on standing. The court decided, however, that IRS appeals officers and IRS appeals team managers are not officers of the United...more

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