Searching Content by Charles H. Lenore from Day Pitney LLP ordered by Published Date Descending.
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Connecticut "Fresh Start" Voluntary Tax Compliance Program
The Fresh Start program applies to all taxes administered by DRS except for the motor carrier road tax.
United States
12 Dec 2017
Connecticut Supreme Court Upholds Taxation Of Stock Options Exercised By Nonresident
On December 28, the Connecticut Supreme Court confirmed that Connecticut properly could tax income recognized by a nonresident upon the exercise of stock options awarded as part of his compensation for services performed in Connecticut. Jefferson Allen vs. Commissioner, ____ Conn. ___ (December 28, 2016).
United States
9 Jan 2017
Connecticut Tax Department Seeks Information On 2017 Offshore Deferred Compensation
On November 7, 2016, the Connecticut Department of Revenue Services sent an unusual letter to approximately 5,000 taxpayers asking them to advise the Department whether or not they expect to receive deferred compensation from offshore funds in 2017 so that the Department could evaluate "the impact on an important sector of Connecticut's economy."
United States
18 Nov 2016
New Jersey Tax Court Decides Equitable Principles Bar State From Imposing Gross Income Tax On Winnings From Lottery Drawings Pre-2009 Law Change
In three separate but related cases, the New Jersey Tax Court held that the state could not impose Gross Income Tax on New Jersey lottery winnings from drawings that occurred prior to a 2009 law change.
United States
30 Sep 2016
Individuals May Continue To Support Their Favorite Nonprofits Following A Change In Domicile
At the risk of oversimplification, individuals looking to change domicile to another state must sever as many ties as possible with their current state to demonstrate that they have abandoned the current state.
United States
8 Feb 2016
New York Tax Appeals Tribunal Affirms Taxpayer Bound By Consent To Sample Audit Methodology
On appeal to the Tribunal, the taxpayer contended that it had revoked its consent to use a test period audit methodology before completion of the audit.
United States
4 Dec 2015
New York Case Highlights Pitfalls Of Consenting To Sampling Methodology In Tax Audit
The New York Division of Tax Appeals ("Division") in In the Matter of Top Drawer Custom Cabinetry Corp., DTA No. 825588, recently held that a taxpayer who signed a consent to use a test period audit methodology was bound by the consent and waived its right to a detailed audit of the entire period.
United States
23 Feb 2015
Connecticut Tax Amnesty Program Proposed
Legislation pending before the Connecticut General Assembly would establish a tax amnesty to run from September 16, 2013, through November 15, 2013.
United States
29 May 2013
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