Author Archives: Peter Milne

Texas HB 11 Sales Tax Audits Successful for Auditor, Disaster for Retailer

Beginning on January 1, 2008, the Texas Comptroller of Public Accounts was given a very powerful and effective sales tax auditing tool by the Texas Legislature.  The Criminal Investigation Division of the Comptroller’s Office recently published the following post on its website. “Passed during the 80th Legislative Session in 2007, HB 11 dramatically increased the [...]

Posted in Recent Trends, Tax Law, Texas Sales Tax, Uncategorized | Tagged , , , , | 2 Responses

The IRS Gives Employees a Whistle to Blow and Employers a Safe Harbor

The IRS has given an employee worker wrongly classified as an independent contractor a very loud whistle to blow and employers the means to obtain an advance determination of worker classification to avoid future disputes and tax liabilities. When is a worker an employee or an independent contractor for federal income tax purposes?   Disputes [...]

Posted in Employment Taxes, Independent Contractor, Tax Law, Uncategorized, Worker Classification | Tagged , , , , , , , , | Leave a comment

Message to Congress: Stop Using the Tax Code for Purposes Other Than Raising Revenue

The Constitution provides that Congress has the power to impose taxes and borrow money to “pay the Debts and provide for the common Defense and general Welfare of the United States.” This authority is generally referred to as the “Power of the Purse,” meaning the power to control what money is raised by the national [...]

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The IRS is Hiring–A Bad Dog Looks for New Bones

At a continuing education seminar tailored for tax attorneys and certified public accountants held in Austin, Texas in December of 2009, officials from the IRS flew out from Washington and announced that up to 2,500 new Revenue Officers would be hired by the agency in 2009 and 2010.  The IRS announced to those of us who represent [...]

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Estate-Tax Repeal Means Some Spouses Are Left Out and 2010 is a Great Year to Die

Because of congressional “malpractice”, the federal estate tax is repealed for all of 2010. As reported by Martin Vaughn in the January 2-3, 2009 issue of the Wall Street Journal, certain provisions included in most wills and trust documents that were written on the expectation that estate taxes were a fact of life for years [...]

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