The Sutherland SALT team publishes A Pinch of SALT, a monthly column about hot issues in state and local tax that appears in State Tax Notes. In this month's A
The Sutherland SALT team publishes A Pinch of SALT, a monthly column about hot issues in state and local tax that appears in State Tax Notes. In this month's A Pinch of SALT, attorneys Marc Simonetti, Zachary Atkins and Madison Barnett discuss jeopardy assessment provisions, which are are intended to protect taxing jurisdictions from taxpayers impeding or escaping the rightful collection of tax. However, the improper use of jeopardy assessments is on the rise, and in this month's column, we explore this troubling trend and discuss the proper use of jeopardy assessments, the ways they are misused, and practical taxpayer considerations.
Read "Auditors Must Not Use Jeopardy Assessments to Coerce Taxpayers," reprinted with permission from the April 11, 2011 edition of State Tax Notes.
Eversheds Sutherland is an international law firm helping the Fortune 100, industry leaders, sector innovators and business entrepreneurs solve their biggest challenges and reach their business goals. Dedicated to unfaltering excellence in client service, we are known for our business savvy and industry intelligence, providing creative and custom solutions for each of our clients. Industry and business experience makes the difference for our clients.
Complete the fields below to send your briefcase via email. Separate multiple email addresses with semi-colons(;)