Proposed revisions to the Uniform Unclaimed Property Act were under debate this past week in Washington, DC as the Uniform Law Commission Committee to Revise the Uniform Unclaimed Property Act continued the process of crafting a new Uniform Act. The Drafting Committee focused on seven priority issues, including (1) the definition of address; (2) gift
burden of proof
Prove It!: Illinois Cook County Circuit Court Finds That Relator Failed to Meet Burden Under the Illinois False Claims Act
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Posted in In the News, Noteworthy Cases
By Nicole Boutros and Pilar Mata
The Illinois Cook County Circuit Court held that an Illinois law firm (the Relator) that filed a qui tam lawsuit against a taxpayer failed to meet its burden to prove the taxpayer knowingly failed to collect and remit Illinois use tax, as required under the Illinois False Claims Act.
Mississippi Taxpayers, Lay Your Burdens Down (Then Pick Them Back Up Again)
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Posted in Noteworthy Cases
By Stephen Burroughs and Andrew Appleby
The Mississippi Supreme Court held that the taxpayer bears the burden to prove that an alternative apportionment method imposed by the State is arbitrary and unreasonable. Rejecting the taxpayer’s original cost-of-performance filing position, the Department of Revenue applied an alternative apportionment method utilizing market-based sourcing. On appeal, the Chancery…
Everything’s Bigger in Texas, Even the Burden of Proof
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Posted in Noteworthy Cases
By Christopher Chang and Timothy Gustafson
A prepaid telephone card and long-distance service provider’s attempt to source phone card sales receipts outside of Texas was rebuffed by the Texas Comptroller because the taxpayer failed to carry its burden of proof. After initially sourcing 100% of its gross receipts to Texas and unsuccessfully claiming a cost-of-goods-sold…