In this edition of A Pinch of SALT, Jeff Friedman, Pilar Mata and Mary Alexander examine the requirements and ramifications of states’ attempts to apply prospective-only remedies to unconstitutional taxes and explore why Maryland State Comptroller of the Treasury v. Wynne is not an appropriate case for prospective-only relief.

 

Read “Wynne-ing Isn’t

Lard, Todd.jpgWe are pleased to announce that Todd A. Lard will rejoin Sutherland’s Washington, DC office on March 4 as a partner in our State and Local Tax (SALT) Practice. For the past five years, Todd Lard worked at the Council On State Taxation (COST), most recently as its vice president and general counsel. Prior to joining

The deliberative process privilege is used by state tax authorities to prevent the disclosure of information or documentation that may compromise the authorities’ legal position. In this edition of A Pinch of SALT, Sutherland SALT’s Marc Simonetti and Zachary Atkins explore the requirements state tax authorities must meet to assert the deliberative process privilege, the

We hope you will join us on November 13-14 at the Bloomberg BNA Tax Policy and Practice Summit in Washington, D.C. Sutherland is pleased to sponsor the Summit and to offer our clients and friends a $200 discount off the Summit registration fee.

The Summit is perfectly timed to provide insights into the tax implications

In the latest edition of A Pinch of SALT, Carley Roberts, Jack Trachtenberg and Tim Gustafson discuss the significant increase in third-party enforcement actions, including consumer class actions and qui tam actions involving state tax questions, which is forcing corporate taxpayers to assess unfamiliar and possibly conflicting risks in connection with their compliance obligations.