45 results for 'cat:"Government" AND cat:"Tax"'.
J. Weiler finds in favor of the commissioner in this collection due process action for a tax deficiency. The settlement officer did not abuse her discretion and the evidence supports the proposed levy.
Court: U.S. Tax Court, Judge: Weiler, Filed On: August 7, 2023, Case #: 2023-26, Categories: government, tax
J. Rushing finds the lower court properly convicted the defendant of two crimes arising out of an elaborate ploy to intimidate an Internal Revenue Service agent into halting her efforts to collect his delinquent tax debt. The defendant filed a lien against a federal tax agent to intimidate but mistakenly filed the suit against the agent's pseudonym instead of her real name. The defendant incorrectly argues that the statute does not apply to fictitious persons and that his mistake precludes criminal liability. The argument misses the mark because he attempted to file the lien against the property of a real federal employee, regardless of her name. Affirmed.
Court: 4th Circuit, Judge: Rushing, Filed On: July 31, 2023, Case #: 22-4258, Categories: government, tax
J. Baca withdraws a previous opinion and substitutes this one finding that an administrative panel ruled correctly in granting an oil and gas company tax credits after the New Mexico Taxation Revenue Department initially denied them. The TRD argued the tax credits were inappropriate on the basis that the company was allegedly performing substandard and inaccurate accounting, but "substantial evidence" shows that the company "used the same cost accounting method" in applying for the tax credit and for other business purposes. Affirmed.
Court: New Mexico Court of Appeals, Judge: Baca, Filed On: July 25, 2023, Case #: A-1-CA-38779, Categories: Administrative Law, government, tax
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J. Rodriguez finds a lower court ruled correctly in finding a cargo company was delinquent on its taxes and subsequently seizing an aircraft to pay for this bill. It has been established that the company had not fully paid taxes, and the cargo company's claims “all implicate the city’s governmental immunity.” Affirmed.
Court: Texas Courts of Appeals, Judge: Rodriguez, Filed On: July 5, 2023, Case #: 08-21-00208-CV, Categories: government, tax, Conversion
J. Grassl Bradley finds the circuit court properly ruled in favor of the taxpayers group in their lawsuit over a transportation utility fee the town collected, which the group claims is essentially an unlawful property tax. The fee, which no one disputes is technically a tax on properties meant to generate revenue for funding the construction and maintenance of public roads, unlawfully collected taxes beyond the town's municipal levy limit under Wisconsin statutes, and it did so based on an unlawful methodology that sought to collect taxes from commercial properties based in part on their estimated amount of use of municipal roads. Affirmed.
Court: Wisconsin Supreme Court, Judge: Grassl Bradley, Filed On: June 29, 2023, Case #: 2022AP001233, Categories: government, Property, tax
J. Yohalem finds a lower tax hearing officer ruled correctly in favor of UPS in a dispute with tax authorities over taxes allegedly owed. UPS presented “clear and cogent evidence” that a “special mileage formula” used by state tax authorities to evaluate taxes owed by multistate trucking companies “resulted in gross distortion” of UPS’s “actual business activities in New Mexico” and violated the commerce clause of the Constitution. Therefore, UPS was entitled to a reassessment of monies owed. Affirmed.
Court: New Mexico Court of Appeals, Judge: Yohalem, Filed On: June 22, 2023, Case #: A-1-CA-38585, Categories: Administrative Law, government, tax
J. Long affirms a lower court ruling in favor of a city tax assessor and against a limited liability corporation. The lower court correctly held that a three-month statute of limitations barred the LLC’s challenge to the tax official’s assessment of its property taxes.
Court: Rhode Island Supreme Court, Judge: Long, Filed On: June 22, 2023, Case #: 21-38, Categories: Civil Procedure, government, tax
J. Wray finds a lower tax hearing officer ruled correctly in determining that a medical staffing company should in fact be allowed to deduct “gross receipts on behalf of its nurse employees” in a dispute with tax authorities regarding relevant state statutes which the state legislature has “repeatedly amended.” The facts of this case “establish that all of the conditions” necessary to qualify for the deduction “were met,” and the hearing officer did not abuse her discretion. Affirmed.
Court: New Mexico Court of Appeals, Judge: Wray, Filed On: June 20, 2023, Case #: A-1-CA-39784, Categories: Administrative Law, government, tax
J. Briggs finds a lower court properly ruled in favor of a charity on a local borough's claims that it violated the Local Government Finance Act. The local borough argued that the charity is not entitled to an 80 percent relief rate, arguing that it operates a gym and collects membership fees. However, the charity presented sufficient evidence in court that the gym is used for charitable purposes and therefore entitled to a lower tax rate. Affirmed.
Court: Supreme Court of the United Kingdom, Judge: Briggs, Filed On: June 7, 2023, Case #: 23UKSC18, Categories: government, tax
J. Kerrigan finds in favor of the commissioner in this claim for litigation costs after the taxpayer prevailed in the tax deficiency dispute. The commissioner was substantially justified in charging the deficiency.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: June 5, 2023, Case #: 160TC15, Categories: government, 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
J. Heytens finds the lower court improperly granted the government's motion to dismiss a suit seeking a refund for 2013 taxes after the taxpayer accidentally overpaid. The taxpayer plausibly alleges that his claim for a refund on his 2013 taxes was physically delivered to the IRS before the statutory deadline. Reversed.
Court: 4th Circuit, Judge: Heytens, Filed On: May 26, 2023, Case #: 22-1537, Categories: government, tax, Agency
J. Blacklock finds the court of appeals properly ruled in favor of a school district in a tax appraisal suit. The school district, on a contingent-fee basis, hired an attorney to bring its challenges against the appraisal district. The appraisal district argues that the fee agreement between the school district and the attorney is unlawful. While the school district was not permitted to enter into the contingent-fee agreement, dismissal of the suit would also be improper. The school district has the authority to challenge the appraisal district, and it should be given the opportunity to alter the agreement with the attorney or hire a new attorney on different terms. Affirmed.
Court: Texas Supreme Court, Judge: Blacklock, Filed On: May 19, 2023, Case #: 22-0313, Categories: Civil Procedure, government, tax