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NYC Tax Appeals Tribunal Finds LLC Owes Real Property Transfer Tax Under Step Transaction Doctrine

By Ted Friedman and Charlie Kearns The New York City Tax Appeals Tribunal held that the Petitioner, a Delaware LLC, owed New York City real property transfer tax (RPTT) on the transfer of an interest in certain real property. The Tribunal applied the step transaction doctrine and treated the contribution...

NYC Tax Appeals Tribunal Allocates Consulting Service Provider's Receipts Based on Location of Consultants

By Jessica Allen and Jonathan Feldman The New York City Tax Appeals Tribunal administrative law judge (ALJ) determined that a taxpayer’s receipts for consulting services should be allocated based on where the services were rendered, not where the solicitation and payment for the services occurred...

NY Questioning Scientific Validity of Shaken-Baby Syndrome

An appellate court in New York unanimously affirmed a decision that granted defendant Rene Bailey’s motion to vacate her second degree murder conviction from 2002, based on newly discovered evidence that questions the scientific validity of shaken-baby syndrome, also known as shaken baby impact...

Citigroup False Claims Act Lawsuit Remanded to New York State Court for Lack of Federal Question Jurisdiction

By Zack Atkins and Marc Simonetti A federal district court denied a taxpayer’s motion to dismiss a lawsuit brought under the New York False Claims Act (FCA) for lack of subject matter jurisdiction and remanded the action to state court. The relator, an Indiana University professor, alleges that...

Checkfree - Another Taxpayer Win on New York State Online Service Receipt Sourcing; ALJ Determination Mirrors Expedia

On January 5, 2017, a New York State Division of Tax Appeals administrative law judge (ALJ) determined that a taxpayer’s electronic bill payment and presentation receipts constitute “service” receipts and not “other business receipts,” and are properly sourced where the...

NYC Administrative Law Judge Determines Long Distance Telecommunications Service Fees Exempt from Utility Tax

On December 29, 2016, a New York City administrative law judge (ALJ) determined that Sprint’s long distance telecommunications service fees were exempt from the City’s Utility Tax. In the Matter of the Petitions of U.S. Sprint Communications Co., LP , TAT (H) 14-12 (UT) et al. Sutherland...

NY Atty. Gen. Post Legal Tools To Protect Immigrant Communities in Anticipation of Trump Crackdown

New York Attorney General Eric T. Schneiderman, Jan. 19, 2017 - "Anticipating potential changes in federal immigration enforcement practices and priorities, Attorney General Eric T. Schneiderman today provided local governments and law enforcement agencies with a legal roadmap for improving public...

Medical Record Coding Services Are Taxable in New York if Provided to Third-Party Requesters

By Mike Kerman and Charlie Kearns The New York Department of Taxation and Finance issued an advisory opinion concluding that a taxpayer that collects and furnishes healthcare information on behalf of healthcare providers, such as medical practices and hospitals, to persons requesting copies of medical...

Sale of Customer Reports Are Subject to Sales Tax in New York

By Samantha Trencs and Eric Tresh The New York State Department of Taxation and Finance issued an advisory opinion concluding that a detailed report of customer behavior that includes both client-specific and industry-related information is a service subject to sales and use tax. Tax Law § 1105...

It's Not So Electric: Telecommunications Provider's NYS Electricity Purchases Not Exempt Sales for Resale

By Nicole Boutros and Scott Wright A New York State Division of Tax Appeals administrative law judge (ALJ) determined that a telecommunications provider’s electricity purchases were not exempt from sales tax as sales for resale. In so doing, the ALJ rejected the taxpayer’s assertion that...

New York to Spend $10M on Immigration Legal Services

New York Daily News, Apr. 5, 2017 - "Looking to fight back against President Trump’s immigration policies, the state is set to dedicate $10 million in its emerging new budget for immigrant legal services, the Daily News has learned. The commitment, to be announced by Gov. Cuomo and the eight...

US Supreme Court's Ruling Bolsters Taxpayers' First Amendment Right To Pass Through Fees (and Taxes)

A recent US Supreme Court decision on surcharges strengthened taxpayers’ First Amendment rights when deciding how they present pass-through fees and taxes to their customers. The Supreme Court held that a New York statute prohibiting a seller from imposing a credit surcharge was a speech regulation...

The First Amendment Right to Pass-Through Fees -- and Taxes

The U.S. Supreme Court recently ruled in Expressions Hair Design v. Schneiderman that a New York statute that prohibits identifying a surcharge to customers for credit card payments regulates speech and is therefore subject to heightened scrutiny. The court remanded the case to the U.S. Court of Appeals...

Former Immigration Judge: Every Immigrant Deserves a Lawyer

Sarah Burr, May 28, 2017 - "As a former immigration judge in New York, I have come to understand a difficult truth first-hand: Far and away, the greatest obstacle to administering justice in immigration proceedings is the fact that, unlike in criminal proceedings, people have no right to an attorney...

De Blasio Under Fire For Plan To Keep Some Immigrants Out Of Legal Aid Program

Roque Planas, Elise Foley, Huffington Post, June 2, 2017 - "For the last three years, New York City has footed the bill for lawyers to defend certain immigrants facing deportation under a unique program that other cities have begun to emulate. But as the June 30 deadline to finalize the city’s...

Why New York's Immigration Court Is Even Busier, With Fewer Judges, Under Trump

Beth Fertig, WNYC, June 5, 2017 - "There are 29 immigration judges assigned to court rooms in the Federal Building in Lower Manhattan. But as the number of pending cases grew from about 70,000 in January to nearly 80,000 this spring, more and more people have been coming to court only to discover...

Missing: New York Immigration Judges

Beth Fertig, WNYC, June 6, 2017 - "In the middle of May, paper notices were posted on the walls of the federal building in lower Manhattan announcing the absence of several immigration judges. Some were out for a week or two, while others were away for six weeks. The flyers said their cases would...

New York Sales Tax Price of Being a Member of the Club

By Alla Raykin and Jonathan Feldman In an Advisory Opinion, the New York Department of Taxation and Finance concluded that fees paid to a social club by non-members for certain activities (tennis lessons, children’s camp, basketball court use, etc.) are not subject to tax, although membership...

New York State Tax Appeals Tribunal: Payments to Captive Insurance Company Did Not Qualify as Deductible Insurance Premiums

By Andrew Appleby and Dmitrii Gabrielov The New York State Tax Appeals Tribunal released its precedential decision in Stewart’s Shops , affirming an Administrative Law Judge’s determination that payments by a corporation to its captive insurance company did not qualify as deductible insurance...

NY Gov. Cuomo Signs Executive Order Prohibiting State Agencies from Inquiring About Immigration Status

Gov. Cuomo, Sept. 15, 2017 - "Governor Andrew M. Cuomo today issued Executive Order 170 that prohibits state agencies and officers from inquiring about or disclosing an individual's immigration status unless required by law or necessary to determine eligibility for a benefit or service. Law...

New York State Tax Appeals Tribunal: Assessment of Non-Admitted Alien Insurance Companies Violated Tax Treaty and Foreign Commerce Clause

By Huy "Mike" Le and Andrew Appleby The New York State Tax Appeals Tribunal (Tribunal) held that the Department’s assessment of two non-admitted German insurance companies violated the United States-Germany Tax Treaty’s anti-discrimination clause and the US Constitution’s...