Common Ethical Issues in a Tax Practice
The nature of tax practice presents a number of unique ethical issues. Tax practice requires compliance with multiple ethical frameworks. This creates ambiguities and raises complex questions. Courts have even questioned whether certain regulatory... Ryan Dean
The Problems with Form W-2c
Employees must receive Forms W-2, Wage and Tax Statement, by January 31. More than likely, they glace at their forms and then drop everything off with their tax professional. It is an annual ritual everyone understands. But that is assuming that all the information reported on t... Alice Gilman, Esq.
Sales Tax Nexus: South Dakota v. Wayfair, Inc. – The Facts
On June 21, 2018, the Supreme Court of the United States ruled on South Dakota v. Wayfair, Inc. The Supreme Court was asked to examine the physical presence precedents it set in two prior cases: Quill Corp. v. North Dakota (U.S. Supreme Court, No. 91- ... Alyssa Marchand, MST
Sales Tax Nexus: The Unintended Consequences of South Dakota v. Wayfair, Inc.
On July 24, 2017, the U.S. House Judiciary Committee held a hearing to discuss the implications of the South Dakota v. Wayfair, Inc. Supreme Court ruling. The Supreme Court overruled the physical presence nexus in this case, in favor of allowing the states to impose economic nexus standards... Alyssa Marchand, MST