11 results for 'cat:"Employment" AND cat:"Tax"'.
Per curiam, the circuit finds that the district court properly dismissed claims contending an employer withheld income taxes from an employee's paycheck because withholding is mandatory for employers under the internal revenue code, and thus written notice the employee provided to cease doing so had no effect. Meanwhile, the employee's request to amend the claim was properly denied as futile. Affirmed.
Court: 2nd Circuit, Judge: Per curiam, Filed On: March 28, 2024, Case #: 23-1201-cv, Categories: employment, tax
J. Kindred adopts the report and recommendations regarding the government's allegations that a locksmith and security services business and its owner did not pay federal employment and unemployment taxes as required for employers. The government seeks sanctions against the company. The "business does not operate lawfully" as it has "failed to comply with federal tax law, as well as this Court’s orders, for years" and currently owes nearly $2 million in unpaid taxes. The recommended permanent injunction is warranted.
Court: USDC Alaska, Judge: Kindred, Filed On: March 20, 2024, Case #: 3:19cv134, NOS: Taxes (U.S. Plaintiff or Defendant) - Federal Tax Suits, Categories: employment, tax, Injunction
J. Nugee finds a lower court improperly ruled in favor of the tax authority on a drilling company's challenge of a tax imposition. The tax authority argued that the company was not obligated for tax relief for oil rig construction workers' sleeping accommodations services. However, the drilling company sufficiently showed in court that accommodation services of oil contractor activities is a relevant asset and not a taxable service. Reversed.
Court: Her Majesty's Court of Appeal, Judge: Nugee, Filed On: January 11, 2024, Case #: CA-2022-2088, Categories: Construction, employment, tax
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[Corrected.] J. Buch finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to report a settlement from her former employer in gross income.
Court: U.S. Tax Court, Judge: Buch, Filed On: December 19, 2023, Case #: 2023-34, Categories: employment, tax
J. Hodge finds a lower court improperly ruled in favor of a holding company on the tax authority's claims that its executive failed to properly pay income tax. The executive of the holding company argued that he was not subject to income tax after he acquired a securities option. However, the tax authority sufficiently showed in court that the executive is obligated to pay income tax based on his status as an employee. Reversed.
Court: Supreme Court of the United Kingdom, Judge: Hodge, Filed On: October 25, 2023, Case #: 2023UKSC37, Categories: employment, tax
J. Dooley grants the employer's motion to dismiss, ruling the pilot cannot bring a suit to recover taxes withheld from his paychecks because the proper remedy for such an action is an administrative suit with the IRS and, if that is unsuccessful, a lawsuit against the U.S.
Court: USDC Connecticut, Judge: Dooley, Filed On: August 22, 2023, Case #: 3:22cv1357, NOS: Other Civil Rights - Civil Rights, Categories: employment, tax
J. Wilkins reverses the district court's finding for a broadcast company on a photojournalist's action, in which he claims it willfully filed fraudulent W-2s on his behalf listing the payments he received for his on-the-job injury as taxable disability income, rather than non-taxable workers' compensation. There are questions of fact regarding how to categorize the payments, and whether the company knew the nature of these payments. Reversed.
Court: DC Circuit, Judge: Wilkins, Filed On: June 30, 2023, Case #: 22-7072 , Categories: employment, tax, Workers' Compensation
J. Edis finds a lower court properly dismissed the work and pension authority's motion to appeal a ruling in favor of an employee. The work and pension authority argued that properly made deductions from her pay. However, the employee presented sufficient evidence in court that the Secretary of State issued an unlawful order for third- party deductions. Affirmed.
Court: Her Majesty's Court of Appeal, Judge: Edis, Filed On: June 9, 2023, Case #: CA-2022-2107, Categories: employment, Pensions, tax
J. Williams finds a lower court properly upheld the Arizona Department of Economic Security's decision that the owner of a tax service failed to comply with the unemployment insurance tax regulations. The tax service owner argued that she was entitled to list two tax preparers as independent contractors because she paid them commissions, and that she was not obligated to pay unemployment insurance tax. However, the state presented sufficient evidence that both tax preparers worked as employees, based on the owner's insistence that they work exclusively on the company's premises while using its computers and software. Affirmed.
Court: Arizona Court Of Appeals Division One, Judge: Williams, Filed On: June 1, 2023, Case #: 1CA-TX 20-11, Categories: employment, Government, tax