On behalf of Law Office of Williams & Associates, P.C. | Nov 12, 2019 | Appeals
The California Office of Tax Appeals (OTA) recently reversed a Franchise Tax Board (FTB) proposed assessment of a Texas-based independent contractor working for a California-based company. The OTA found that income reported to the contractor on a Form 1099-MISC did...
On behalf of Law Office of Williams & Associates, P.C. | Oct 3, 2018 | Appeals
The U.S. Court of Appeals for the Ninth Circuit issued an opinion in U.S. v. King Mountain Tobacco Co., affirming that tribal manufacturers of tobacco products on land held in trust by the United States are subject to the federal excise tax on manufactured tobacco...
On behalf of Law Office of Williams & Associates, P.C. | Apr 5, 2018 | Appeals
The new California Office of Tax Appeals (OTA) just released its first seven opinions. All seven opinions were decided in the favor of the Franchise Tax Board (FTB); none of the taxpayer-appellants opted for representation by an attorney, although three...
On behalf of Law Office of Williams & Associates, P.C. | Jan 4, 2018 | Appeals
The new state Office of Tax Appeals (OTA) began hearing appeals cases as of January 1, 2018. California taxpayers may file an appeal with the OTA after receiving a Notice of Action or Notice of Determination from the Franchise Tax Board (FTB) or the new...
On behalf of Law Office of Williams & Associates, P.C. | Dec 16, 2013 | Appeals, International Tax Law, IRS
Last Friday, the Fourth Circuit Court of Appeals affirmed a district court’s refusal to quash subpoenas related to foreign bank account records that were required to be maintained under the Bank Secrecy Act and Treasury Regulations.The case involves an...
On behalf of Law Office of Williams & Associates, P.C. | Dec 4, 2013 | Appeals, IRS, Supreme Court, Tax Controversy
Yesterday the Supreme Court held that the 40% gross valuation misstatement penalty under I.R.C. § 6662(h) is applicable in cases where the IRS determines that a partnership is a sham or lacks economic substance. United States v. Woods, No. 12-562 (U.S. Dec. 3,...
On behalf of Law Office of Williams & Associates, P.C. | Mar 7, 2013 | Appeals, FTB, Multi-State
In February, the Franchise Tax Board (FTB) lost a case, DANIEL V INC. v. Franchise Tax Board, in a Los Angeles Superior Court where it had asserted that a Nevada Company was commercially domiciled in California because it was owned by a California resident, Ron...
On behalf of Law Office of Williams & Associates, P.C. | Oct 15, 2012 | Appeals, Multi-State, Supreme Court, Tax Controversy
On October 9, 2012, the U.S. Supreme Court denied, without comment, Scholastic Book Club’s petition for certiorari, declining to hear an appeal regarding Connecticut’s taxation of classroom catalog sales of books to students.Earlier this year, the...
On behalf of Law Office of Williams & Associates, P.C. | Oct 11, 2012 | Appeals, IRS, New Laws, Tax Controversy
In a case of first impression, the United States Tax Court held that it lacked jurisdiction under Internal Revenue Code (IRC) Section 7623(b) to review the IRS’s refusal to pursue a whistleblower’s claim. Cohen v. Commissioner, 139 T.C. No. 12 (Oct. 9,...
On behalf of Law Office of Williams & Associates, P.C. | Aug 30, 2012 | Appeals, IRS, Tax Controversy
On August 27th the Seventh Circuit decided In Re: Special February 2011-1 Grand Jury Subpoena Dated September 12, 2011. The Court held that the required records doctrine requires a taxpayer asserting a Fifth Amendment privilege to produce the documents required to be...
