The State Tax Group’s Massachusetts tax practice assists clients by combining significant experience handling cutting-edge Massachusetts corporate tax matters, with a commitment to obtaining unpublished documents that give us an inside view into the current state of Massachusetts tax law.
Our focus is always on achieving the best result for our clients in an efficient and low-profile manner. This starts with our commitment to identifying new issues and unpublished Department of Revenue positions. Our team devotes significant resources to pursuing public-record requests to develop and maintain our Massachusetts unpublished document database—giving us an inside look into the Department’s implementation of new tax legislation and other regulatory developments, as well as all ongoing litigation pending at the Appellate Tax Board. With this information, we can advise our clients on planning around tax traps or taking advantage of hidden opportunities to minimize their taxable exposure.
In addition, our team has broad experience handling various Massachusetts tax controversy matters. Our goal is to find the solution that best meets our clients’ needs, whether it is requesting a private letter ruling, negotiating a voluntary disclosure, assisting with an audit, or, when necessary, representing clients in litigation.
Please contact Michael A. Jacobs (+1 215 851 8868) or Robert E. Weyman (+1 215 851 8160) to discuss our Massachusetts State Tax practice.
Among the Massachusetts tax matters our lawyers are handling or have dealt with in the recent past are:
Disregard of Corporate Structure and Transactions With Affiliated Entities
- Currently challenging corporate excise tax assessments resulting from the Department’s disregard of the separate existence of several out-of-state subsidiaries of an in-state financial institution.
- Representing a national petroleum company in a multimillion-dollar, multi-year corporate excise tax transfer-pricing adjustment.
- Represented a national media and advertising company in appealing a corporate excise tax assessment resulting from various attacks on the company’s corporate structure, including interest expense disallowance, recharacterization of debt to equity, elimination of “insignificant” apportionment factors, and the disregard for the separate existence of certain corporate entities.
- Represented a Fortune 500 company in a multi-year corporate excise tax audit and Appellate Tax Board appeal involving the add-back of royalties and interest paid to affiliated entities and other issues.
Apportionment
- Represented a taxpayer in an appeal regarding the proper sourcing of receipts from the sale of vehicle service agreements under Massachusetts’ cost-of-performance provision.
- Represented an out-of-state taxpayer in an appeal involving whether gain from sale of a partnership interest should be characterized as apportionable income for purposes of the corporate excise tax.
Sales Tax
- Represented a national retailer in challenging an assessment of Massachusetts’ use tax on sales to Massachusetts residents made at the retailer’s stores located outside of Massachusetts.
- Represented a national telecommunications service provider in challenging sales tax assessments involving proper application of Massachusetts’ tax exemption for residential phone service, and deduction for bad debts.