Richard C. Call
Subscribe to Richard C. Call's PostsRichard C. Call focuses his practice on state and local tax litigation before administrative and judicial bodies, at all levels and in multiple states, with respect to income, franchise, gross receipts, and sales and use taxes. He also advises clients on the state and local tax consequences of business restructurings, as well as the impact of new state legislation on current business operations. Read Richard C. Call's full bio.
Connecticut Limits New Tax Haven Law
By Nick Furtwengler, Richard C. Call and Scott M. Susko on Jan 13, 2016
Posted In Connecticut, Income Tax, Tax Base
In June of 2015, Connecticut passed legislation that implements combined reporting for tax years beginning on, or after January 1, 2016. Part of the new regime, which is codified by Conn. Gen. Stat. P.A. 15-5, § 144 (2015), requires water’s-edge combined groups to include entities incorporated in tax havens in the combined group. Just before...
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A Steep Slope — Vermont Supreme Court Finds AIG Not Unitary With a Ski Resort Based On a Clear and Cogent Evidence Burden of Proof
By Arthur R. Rosen and Richard C. Call on Nov 30, 2015
Posted In Allocation/Apportionment, Constitutional Issues, Income Tax, Nationwide Importance, Tax Base, Unitary Business, Vermont
In the first Vermont Supreme Court decision addressing combined unitary reporting since Vermont’s combined reporting regime became effective in 2006, the court affirmed a lower court’s decision that AIG, the multinational insurance company, was not unitary with a ski resort operated by a subsidiary in Vermont; accordingly, a combined report covering the two businesses was...
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Massachusetts DOR May Lose Staff This Summer
By Richard C. Call and Scott M. Susko on May 26, 2015
Posted In Audits, Massachusetts, Procedure
The Massachusetts Department of Revenue (DOR) likely will have significantly less employees starting July 1, 2015, due to a Massachusetts employee retirement incentive program. Governor Charlie Baker recently signed legislation establishing the program on May 4, 2015 (see 2015 Mass. Acts Chapter 19, An Act Relative to State Personnel). With more than half of DOR’s...
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A Year’s Review of Massachusetts Tax Cases
By Richard C. Call and Scott M. Susko on May 14, 2015
Posted In Allocation/Apportionment, Constitutional Issues, Massachusetts, Nexus, Procedure
Allied Domecq Spirits & Wines USA, Inc. v. Comm’r of Revenue, 85 Mass. App. Ct. 1125 (2014) In a unique case, the Massachusetts Appeals Court affirmed a ruling of the Appellate Tax Board (ATB) that two corporations could not be combined for corporation excise tax purposes for 1996 through 2004. The distinctive aspect of this...
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Taxpayer Overcomes New Jersey Amnesty Penalty
By Richard C. Call on Dec 16, 2014
Posted In Interest and Penalties, New Jersey
The Supreme Court of New Jersey recently affirmed a decision that amnesty and late‑filing penalties did not apply to the taxpayers in United Parcel Serv. Gen. Servs. Co. v. Dir., Div. of Taxation, No. 072421 (N.J. Dec. 4, 2014). In all, approximately $2 million in penalties and related interest were abated. The primary substantive issue...
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New Jersey Tax Court Finds Two Pennsylvania Taxes Are Not Required To Be Added Back
By Arthur R. Rosen and Richard C. Call on Oct 31, 2014
Posted In Income Tax, New Jersey, Sales Tax, Tax Base
In a Corporation Business Tax (CBT) case, PPL Electric Utilities Corporation v. Director, Division of Taxation, Dkt. No. 000005-2011 (N.J. Tax. Ct. Oct. 2, 2014), the Tax Court of New Jersey found for the taxpayer and held that the Pennsylvania Gross Receipts Tax and Pennsylvania Capital Stock Tax were not required to be added back in...
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New Jersey Division of Taxation’s 2014 Tax Resolution Initiative – Not To Be Confused With An Amnesty
By Arthur R. Rosen and Richard C. Call on Oct 30, 2014
Posted In Income Tax, New Jersey, Property Tax, Tax Base
The New Jersey Division of Taxation (Division) is trying to help taxpayers resolve unpaid tax liabilities for tax periods 2005 through 2013. Through November 17, 2014, the Division is offering taxpayers that pay all tax and interest for the applicable periods a waiver of most penalties (but not penalties related to the 2009 amnesty) and any...
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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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