Board of Tax Appeals Remands Appeal to Tax Commissioner for Failure to Address all Arguments Raised

PDF/Printer Friendly Version In Parnes v. McClain, BTA Case No. 2019-2847 (August 3, 2020), the Board of Tax Appeals (“BTA”) remanded the appeal to the Tax Commissioner because the Tax Commissioner’s Final Determination failed to address one of the arguments raised by the Taxpayers in their petition for reassessment of an income tax assessment. In the proceedings before the Tax Commissioner on the petition, the Taxpayers raised two arguments against the assessment. First, the Taxpayers argued that the Tax Commissioner erroneously disallowed a deduction for repayment of income that was reported in a prior year (based on cancellation of debt). Second, the Taxpayers argued that the deduction

Live Stream: Remote Working Tax Issues Amid the Pandemic

Click here to watch the recorded Live Stream video Please join Zaino Hall & Farrin LLC in our live stream event, Remote Working Tax Issues Amid the Pandemic, on August 20th from 12:00 pm to 1:00 pm. Our guest speakers will address the following issues plus your questions: Whether HB 197 changes Ohio city income tax withholding and taxability Multistate developments Nexus considerations for state and local jurisdictions Payroll apportionment factor impacts Potential federal legislation Guest Panelists include: Eleanor Palmer Bailey, AVP Associate General Counsel, Nationwide Insurance Fred Nicely, Senior Tax Counsel for Council on State Taxation Amy Arrighi, Chief Legal Counsel, Regional Incom

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