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Recent Articles & Treatises
- Tax News & Comment – April 2017 March 13, 2017
- Tax News & Comment — May 2016 May 14, 2016
- FROM WASHINGTON & ALBANY — Current Election Probabilities; Tax Plans of Trump and Clinton May 13, 2016
- FROM FEDERAL AND NYS COURTS: Recent Developments & 2015 Decisions of Note May 13, 2016
- IRS & NYS DTF MATTERS: Recent Developments & 2015 Regs. & Rulings of Note May 13, 2016
- Creating and Maintaining Flexibility in Wills and Trusts May 13, 2016
- Escaping the Quandary Posed by Unreported Foreign Accounts May 13, 2016
- Like Kind Exchanges Alive and Well: An Update May 13, 2016
- Tax News & Comment — March 2015 February 19, 2015
- From Washington & Albany — Income & Estate Tax Planning in 2015 February 19, 2015
- From Federal Courts, NYS Courts & Tax Tribunals — Recent Developments & 2014 Decisions of Note February 19, 2015
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- Executor and Trustee Commissions Under NY EPTL
- Legal Basis for Seeking Abatement of New York State Tax Penalties
- Executor and Trustee Commissions Under the New York EPTL
- Defeating The Right of Election in EPTL § 5-1.1-A
- Gain, Loss and Depreciation Issues in Like Kind Exchange
- Depreciation Recapture
- Use of Disclaimers in Pre and Post-Mortem Estate Planning
- Modifying or "Decanting" Irrevocable Trusts
- Installment Sales in Real Estate Transactions
- The IRC § 2036 Trap in Planning With FLPs & Grantor Trusts
Category Archives: NYS Tax Litigation
From Washington & Albany — Washington: New Taxes Arrive; Governor Cuomo: NY Taxes Too High
I. From Washington A rainbow of new federal income taxes arrived on January 1, 2014, led by the new 3.8 percent “Medicare” tax imposed by IRC §1411. Although enacted as part of the health care legislation of President Obama, … Continue reading
Posted in From Washington, NYS Dept. of Tax'n & Finance, NYS Tax Litigation
Tagged affordable care act, applicable exclusion amount, capital gains tax, division of tax appeals, estate planning, final regulations net investment income tax, income tax, medicare surtax, new york estate tax, nonresident trusts, payroll tax, phaseout of itemized deductions, President Obama, probate, tax legislation, tax planning
From Federal Courts, NYS Courts & NYS Tax Tribunals: Recent Developments & 2013 Decisions of Note
I. Federal Courts The Supreme Court in United States v. Windsor declared unconstitutional Section 3 of the Defense of Marriage Act of 1996 (DOMA), as violating the due process clause of the Fifth Amendment, which guarantees every person equal protection … Continue reading
Posted in Federal Tax Litigation, From the Courts, Litigation, NYS Dept. of Tax'n & Finance, NYS Tax Litigation, NYS Tax Litigation, Sales Tax Litigation, Tax Planning
Tagged abuzaid v. mattox, Amazon v. nys tax appeals tribunal, division of tax appeals, matter of xerox corp. v. tax appeals tribunal, NYS Tax Litigation, obergfell v. kasich, syring v. u.s., tax appeals tribunal, tax litigation, u.s. v. blake, U.S. v. Windsor
Tax News & Comment — May 2013
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May 3, 2013
Tagged categories of criminal tax fraud New York, constructive trust, equitable distribution new york, Executor Commissions, fiduciary commissions, IRS rulings, marital property, Medicare, new york criminal tax fraud, PLR 201310002, prenuptial agreement, separate property, Social Security, tax planning for divorce, treasury report on medicare and social security 2012, Trustee Commissions
New York State Tax Litigation
View Outline: New York State Tax Litigation view outline: New York State Tax Litigation New York State Tax Litigation © 2011 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake … Continue reading
Posted in New York State Tax Litigation, NYS Tax Litigation, Treatises
Tagged Article 78 Review Tax Appeals, BCMS Conciliation Conference, Matter of Chartair, New York State Division of Tax Appeals, New York State Tax Audits, NYS Sales Tax, NYS Sales Tax Disputes, NYS Tax Audits, tax appeals tribunal, Tax Appeals Tribunal Rules of Practice & Procedure
New York State Tax Litigation
View Outline: New York State Tax Litigation view outline: New York State Tax Litigation New York State Tax Litigation © 2011 David L. Silverman, J.D., LL.M. (Taxation) Law Offices of David L. Silverman 2001 Marcus Avenue, Suite 265A South Lake … Continue reading
Posted in NYS Tax Litigation, Treatises
Tagged Article 78 Review Tax Appeals, BCMS Conciliation Conference, Matter of Chartair, New York State Division of Tax Appeals, New York State Tax Audits, NYS Sales Tax, NYS Sales Tax Disputes, NYS Tax Audits, tax appeals tribunal, Tax Appeals Tribunal Rules of Practice & Procedure
Winning a Sales Tax Dispute in the Division of Tax Appeals
With the lure of interest, penalties, and large revenues upon which the sales tax is based, the Department of Taxation aggressively pursues sales tax revenue through audit. To emerge victorious in a sales tax dispute, the taxpayer should be conversant with some important principles involving sales tax litigation. Continue reading
Posted in NYS Tax Litigation, Sales Tax Litigation
Tagged arbitrary and capricious, audit methodology, auditor, books and records, extended audit period, external indices, extrapolation, hearing, Matter of Chartair 411 N.Y.S.2d 41, Matter of Christ Cella 477 NYS2d 858, Matter of James G. Kennedy 509 N.Y.S.2d 199, Matter of King Crab 522 N.Y.S.2d 978, Matter of W.T. Grant Company 2 NY2d 196, Matter of Yonkers Plumbing 403 N.Y.S.2d 792, NYS-DTF, rational basis, sales tax litigation, supporting records, test period, test period audit, understatement of tax, virtually impossible
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IRS & NYS DTF Matters — August 2014
I. IRS Matters – August 2014 On July 11, a second federal judge ordered the IRS to account for missing emails of former director Lois Lerner. U.S. District Court Judge Reggie Walton has demanded an affidavit from an “appropriate official” … Continue reading →