Latest COST Conscious ISSUE 25-16; August 15, 2025 It’s Not a Tax! – Recognizing that while not a tax, unclaimed property is often administered by internal tax departments and state tax agencies, which emerging issues in unclaimed property management do you believe present the greatest challenge for tax departments in 2025? (Select all that apply.)
Latest Legislative Alert ISSUE 25-31; August 13, 2025 California Attorney General Addresses Scope of Office of Tax Appeals’s Power
Latest Practitioner Connection ISSUE 25-16; August 8, 2025 Navigating the Maze of SALT Penalties – There is a lot of uncertainty around state tax penalties. The standards are murky because the authority to impose penalties often turns on whether a taxpayer exercised “ordinary business care” or had “reasonable cause” for its tax positions. And while many states use similar standards, courts interpret them differently. Jeremy P. Gove, Chelsea Marmor, and Me
