Estimated state tax assessments are based on assumptions that typically favor state tax authorities. In this A Pinch of SALT, Sutherland SALT’s Eric Tresh and Madison Barnett examine the potential impact and recommended course of action for taxpayers facing estimated assessments.

Read “State Audit Guessing Games: When Can States Issue Estimated Assessments?” reprinted

We are pleased to announce that Carley Roberts and Prentiss Willson, nationally recognized for their leadership in California and multistate tax matters, have joined Sutherland’s State and Local Tax Practice. Carley (a partner as of February 9) and Prentiss (of counsel, effective March 1) join our other Sacramento-based lawyers – former CalTax Vice President and

Independent tax appeal forums go a long way toward ensuring effective and fair state tax administration. In the latest edition of A Pinch of SALT, Sutherland SALT’s Scott Wright, Jonathan Feldman and Andrew Appleby examine the features of independent tax forums that are fundamental to tax fairness and efficiency, and they identify many recent tax forum developments.

West Virginians (and hungry road-trippers passing through the state) may soon face a new tax on their drive-through purchases. The West Virginia Department of Transportation has proposed charging an additional five percent tax on food and beverages purchased at drive-through windows, in addition to the six percent customers already pay.

The proposal is one