Catherine A. Battin
Subscribe to Catherine A. Battin's PostsCatherine (Cate) A. Battin represents clients in state and local tax controversies at the audit, administrative and judicial levels in numerous jurisdictions. She provides national state tax strategies for clients on a full range of state tax issues, including income tax apportionment, nexus, combination and sales tax characterization of products and services. She has defended numerous internet sellers in cases brought under the Illinois False Claims Act alleging fraudulent failures to collect and remit use tax. Read Catherine A. Battin's full bio.
Massachusetts Early Mediation Program Changing the Tax Appeals Landscape
By Catherine A. Battin, Richard C. Call and Scott M. Susko on Aug 4, 2014
Posted In Massachusetts, Procedure
The Massachusetts Department of Revenue’s new Early Mediation Program (EMP) is off to a very promising start. The EMP expedites the normal appeals process and offers hope to taxpayers that desire to resolve tax disputes without prolonged litigation. The Department indicated at a recent Boston Bar Association meeting that eight of the first 11 cases...
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Pennsylvania Issues Draft Guidance on Market-Based Sourcing of Services
By Catherine A. Battin on Jun 24, 2014
Posted In Allocation/Apportionment, Constitutional Issues, Income Tax, Pennsylvania
The Pennsylvania Department of Revenue (PA Department) released a draft Information Notice containing guidance on how to source services under Pennsylvania’s new market-based sourcing scheme for tax years beginning after December 31, 2013. 72 Pa. Stat. Ann. § 7401(3)(2)(a)(16.1)(C). By statute, service receipts are sourced to Pennsylvania if the service is delivered to a location...
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Voiding of Illinois Sales Tax Regulation Leads to Prospective Uncertainty for Sourcing Sales
By McDermott Will & Emery and Catherine A. Battin on Nov 25, 2013
Posted In Illinois, Sales Tax
The Illinois Supreme Court recently struck down an Illinois Department of Revenue (Department) regulation sourcing sales to the location of order acceptance. While the Supreme Court found that the Taxpayers’ Bill of Rights protected the taxpayer from retrospective liability, going forward, Illinois retailers need to closely evaluate their filing positions. The decision will lead to...
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