State & Local Taxation

Litigation

Whistleblower/False Claims 

• A state court action under Whistleblower Reward and Protection Act to quash investigative subpoena issued by Illinois Attorney General investigating reverse false-claims in connection with internet vendor’s failure to collect sales taxes. 

Refund Claim Defense 

• A state court action to obtain a preliminary injunction to protect payments of unconstitutionally discriminatory title insurance taxes for potential refund.
  
• A state court action to obtain a preliminary injunction to protect payments of an unconstitutional surcharge on workers’ compensation policies for potential class refund claims, and related appellate representation.

Administrative Litigation / Regulatory

IRS

• IRS Appeals proceeding to contest Jeopardy Assessment of taxes and Jeopardy Levy of bank accounts;  IRS Collections Due Process Hearing to stay levy of assets for employment tax liabilities;  IRS Appeals proceeding to contest denial of abatement of interest on assessment of settled liability.

Illinois 

• Private letter ruling request regarding application of tax amnesty penalties; and request for general information letter regarding the application of real estate transfer tax laws to corporate restructurings.  Illinois Department of Revenue license revocation proceeding.  Denial of income tax claim for refund.   Liquor Control Commission license revocation proceeding.

California

• Corporate income tax audit assistance; Employment Development Board proceeding to assess deficiency and penalties for alleged unemployment insurance tax manipulation.

New York

• Sales tax audit assistance; residency determination and voluntary disclosure coordination; 

Unclaimed Property 

• Representation of a client in joint-audit by six states (DE, IL, MI, NH, NY, TN) for unclaimed property (escheat) reporting and payment compliance.

Planning

• As part of asset-acquisition in bankruptcy, designed organizational structure to replace a target’s existing multistate tax planning vehicle for intangible income with viable non-royalty based alternative, and assisted in due diligence and pre-implementation steps related to the strategy.
  
• As part of a review of license agreement terms, designed a business-model to allow licensing of embedded technology in automated vending equipment without triggering sales and use tax obligations and minimizing state income tax exposure.
  
• Reviewed stock-option compensation agreements to determine state tax and withholding obligations.

Transactional

• Review of bulk-sales notification laws (sales/use, employment, income and other) related to asset-sales, for purposes of negotiating indemnification clauses of sales agreement.
  
• Multistate review of real estate transfer taxes applicable to transactions involving transfers of interests in entities (several transactions).
  
• Multistate reviews of sales and use tax exemptions applicable to asset transfers, individually and in bulk sales (several transactions).
  
• Multistate review of license and service agreements to identify correct state and local tax base for vendor / purchaser (several transactions).

Public Finance

Research and draft of state and local tax descriptions for various bond offering memoranda for multiple projects in Illinois, Indiana and Kansas, involving real estate and sales taxes, as well as Tax Increment Financing, and other local tax-based finance projects. 

Public Law and Policy

• On behalf of a retail industry lobbying organization, drafted legislative language for a state’s adoption of the Streamlined Sales Tax Agreement, essentially revising the entirety of a state’s sales and use tax laws.
  
• As part of a settlement of litigation to be implemented through legislation, draft intergovernmental agreement between a sovereign Indian Nation and the State of New York tax authorities for the Indian Nation’s implementation, administration and enforcement of its own sales and use tax laws, with particular focus on cigarette and motor fuel taxes.
  
• On behalf of a pro bono public interest organization, drafted legislative language and engaged in discussions with State policy-makers for amendments to taxation of automobile rental operations.
  
• On behalf or a pro bono charitable organization, devised and presented to tax authorities legal support for authorizing a charitable gaming license on an emergency basis for an already announced and promoted event. 

Capabilities

Taxes:
Sales and use taxes
Real estate transfer taxes
Proceedings
Real estate exemption issues
Personal and corporate state income taxes
Corporate franchise and net worth taxes
Unemployment insurance taxes
Unclaimed Property Reporting (escheat) laws

Service:
Litigation
Administrative
Tax and transactional planning
Transactional due diligence
Public finance
Public law and policy