President Biden To Nominate New IRS Commissioner

Earlier this month, US President Joe Biden announced his intent to nominate Danny Werfel to serve as Commissioner of the Internal Revenue Service. US Secretary of the Treasury Janet Yellen has expressed her support for Werfel’s nomination. Charles Rettig, whose term expires on November 12, 2022, is the current IRS Commissioner and Doug O’Donnell has been selected to serve as acting IRS Commissioner until the position is formally filled.

The White House press release provides the following background on Werfel:

Danny […]

By | November 17th, 2022 ||

Is California Picking The Tax Pockets Of Other States?

In Matter of Body Wise International LLC (OTA Case No. 19125567; 2022 – OTA – 340P), a California-based retailer collected amounts designated as “tax” related to jurisdictions where it was not registered to collect tax. The California Office of Tax Appeals (OTA) held that the retailer must remit those amounts to California, even though the sales were not taxable in California, because the retailer did not actually pay the “tax” amounts it collected to the other […]

By | November 2nd, 2022 ||

Federal Tax Enforcement: Past, Present And Future

According to its mission statement, the Internal Revenue Service seeks to “provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.” This column has previously detailed how budget cuts over the past decade have made it more difficult for the IRS to execute this mission. See Jeremy H. Temkin, Deterrence in an Age of Dwindling Enforcement, New York Law […]

By | October 27th, 2022 ||