Richard C. Call Richard C. Call

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Richard 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.

State Tax Incentives, Clawbacks and COVID-19


By on Apr 28, 2020
Posted In Incentives, Nationwide Importance

Through various state and local tax incentives, many businesses have committed to grow their employee count or make substantial capital expenditures. Not surprisingly, companies may fall short on delivering those objectives in the short run. Long-terms plans may also need to change drastically. Companies should carefully consider the terms of their agreements with states to...

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What Is Minimal Substantial Nexus?


By and on Jul 13, 2017
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes

Can a seller have nexus with a state – so as to be obligated to collect and remit that state’s sales and use taxes – only in connection with certain sales that seller makes into that state?  In this article, the authors explore the concept that only certain transactions may be subject to that obligation,...

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Massachusetts Department of Revenue Repeals Directive 17-1


By and on Jun 29, 2017
Posted In Constitutional Issues, Massachusetts, Nexus, Procedure, Sales Tax, Transaction Taxes

The Massachusetts Department of Revenue (Department) has just issued Directive 17-2 revoking Directive 17-1 which adopted an economic nexus standard for sales tax purposes. Directive 17-2 states that the revocation is in anticipation of the Department proposing a regulation that would presumably adopt the standards of Directive 17-1. It appears that the Department took seriously, perhaps...

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Massachusetts DOR Sending Letters to Sellers Regarding July 1 Effective Date of Economic Nexus Directive


By and on Jun 28, 2017
Posted In Constitutional Issues, Massachusetts, Nexus, Procedure, Sales Tax, Transaction Taxes

Recently, the Massachusetts Department of Revenue (Department) sent letters to several companies regarding Directive 17-1. The Directive announces a “rule” requiring remote internet sellers to register for and begin collecting Massachusetts sales and use tax (sales tax) by July 1, 2017, if they had more than $500,000 in Massachusetts sales during the preceding year. The...

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Massachusetts’ First Really Good Amnesty Program Since 2002


By and on May 5, 2016
Posted In Audits, Interest and Penalties, Massachusetts, Procedure

The Massachusetts Department of Revenue (Department) is widely promoting a new amnesty program with significant taxpayer benefits.  Our experience with Massachusetts amnesty suggests that this is the broadest program offered by the Department since 2002. Individual and business taxpayers may participate in the program for taxes due on or before December 31, 2015. To participate...

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Massachusetts Court Holds Department of Revenue’s Guidance to Be Unreasonable


By and on Apr 22, 2016
Posted In Incentives, Income Tax, Massachusetts, Procedure

Northeastern University, the Trustees of Boston University, Wellesley College and 131 Willow Avenue, LLC prevailed in their appeal of the Massachusetts Department of Revenue’s (the Department) rejection of their Brownfields tax credit applications in Massachusetts Superior Court. 131 Willow Avenue, LLC v. Comm’r of Revenue, 2015 WL 6447310 (2015). The taxpayers argued, and the court...

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Massachusetts Department of Revenue Introduces Pilot Voluntary Disclosure Program


By and on Feb 8, 2016
Posted In Audits, Income Tax, Local Tax, Massachusetts, Procedure, Sales Tax

The Massachusetts Department of Revenue (the Department) released a draft administrative procedure introducing a pilot Voluntary Disclosure Program (the Program) for the settlement of uncertain tax issues for business taxpayers on January 19. The Department introduced this Program in response to a suggestion made by Scott Susko, an author of this article, and another practitioner,...

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Connecticut Limits New Tax Haven Law


By , and 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 and 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 and 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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