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Showing 8 posts in Tax Disputes.

Responding to a Michigan Department of Treasury Notice Regarding a Tax Liability or Refund Adjustment

People Talking with LaptopThere are several ways to respond to a notice from the Michigan Department of Treasury (“Treasury”) regarding an outstanding tax liability or refund adjustment. The options available to individuals and businesses generally include the following:

1. offer in compromise;
2. informal conference and appeals; and
3. alternative dispute resolution. Read More ›

Categories: Tax, Tax Disputes

Tax Court Permits Examination of Predeceased Spouse for Purposes of DSUE Adjustment

The concept of “portability” was introduced into the Internal Revenue Code (“IRC”) pursuant to the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Portability allows a surviving spouse to apply an unused portion of a deceased spouse’s estate tax exclusion amount to his or her own estate tax liability.  Read More ›

Categories: Estate Planning, Tax, Tax Disputes

Tax Consequences of Divorce: Major Changes Effective in 2019

This is the first in a two-part series about the consequences of divorce under the Tax Cuts and Jobs Act of 2017. The first part addresses alimony, child support, and child-related credits. The second part will discuss dividing assets, the marital home, and retirement assets. Read More ›

Categories: Tax, Tax Disputes

The Post-Wayfair Future of SALT Controversies: The Due Process Clause

This is the fourth in a series of articles written for MICPA members examining the far-reaching impact of the Supreme Court’s decision in South Dakota v. Wayfair, Inc. Read More ›

Categories: Tax, Tax Disputes, U.S. Supreme Court, Use Tax

Just the Beginning: Click-Through Nexus after Wayfair

This is the third in a series of articles written for MICPA members examining the far-reaching impact of the Supreme Court’s decision in South Dakota v. Wayfair, Inc.  Read More ›

Categories: Tax, Tax Disputes, U.S. Supreme Court, Use Tax

After Wayfair, Is Michigan’s Legislative Nexus Standard the New Bright Line?

This is the second in a series of articles written for MICPA members examining the far-reaching impact of the Supreme Court’s decision in South Dakota v. Wayfair, Inc. Click here to visit the first article. Read More ›

Categories: Tax, Tax Disputes, U.S. Supreme Court, Use Tax

What do I do if I receive a Notice of Deficiency from the IRS?

What should you do when the Internal Revenue Service (IRS) notifies you that you owe additional taxes? The most important thing to know is that you, as the taxpayer, have options on how to handle the situation, as long as you remain in compliance with the procedures set forth by the IRS. For that reason, it is important to contact a tax attorney who can provide options and represent you in front of the IRS. Read More ›

Categories: Compliance, Tax Disputes

New Law Allows Michigan Taxpayers to Appeal Tax Disputes without Paying First

New Law Allows Michigan Taxpayers to Appeal Tax Disputes without Paying FirstOn June 16, 2015, Gov. Rick Snyder signed into law Enrolled Senate Bill 100, which eliminates the requirement that taxpayers pay contested taxes, penalties and interest before appealing their liability to the Michigan Court of Claims. The bill was introduced by Senators Brandenburg, Horn, Zorn, Emmons, Colbeck, Schmidt, Hansen, Casperson, Nofs and Booher.

Prior to the enactment of this law, a taxpayer had two options to appeal an adverse tax assessment or decision:

  1. the taxpayer could appeal the case to the Michigan Tax Tribunal without paying disputed amounts; or
  2. the taxpayer could appeal the case to the Michigan Court of Claims, but only after paying the taxes, penalties, and interest assessed, even if those amounts were being contested. 
Read More ›

Categories: News & Events, Tax, Tax Disputes