20-Year Statute of Limitations on the Time to Collect State Tax Liabilities
|
|
- Ralph Elliott
- 8 years ago
- Views:
Transcription
1 Volume 18 Number 3 October 2011 NEW YORK LEGISLATION PROVIDES LIMITATIONS ON COLLECTIONS, RECOGNIZES UNDUE HARDSHIPS, CONSIDERS IMPACT OF SAME-SEX MARRIAGES AND GRANTS EXTENSIONS FOR HURRICANE VICTIMS Dennis Rimkunas New York drimkunas@jonesday.com Carolyn Lee New York cjlee@jonesday.com 20-Year Statute of Limitations on the Time to Collect State Tax Liabilities The enactment of 2011 NY A7238, added to the New York tax law as section 174-b, seeks to bring some definitiveness to the 20-year statute of limitations on the time to collect tax liabilities. Previously, the statute of limitations to collect tax liabilities was governed by NY Civil Practice Laws and Rules ( CPLR ) 211(b). This section provides that a money judgment, including a tax warrant, is presumed to be paid and satisfied after the expiration of 20 years from the time when the party recovering it was first entitled to enforce it. The presumption is conclusive, except as against a person who within that 20-year period acknowledges an indebtedness in writing or makes a payment, including an involuntary payment. Because the statute of limitations effectively would be extended under the CPLR if the taxpayer acknowledged the indebtedness in writing or made a partial payment, even if that payment was a result of wage garnishment or bank levy, New York kept on its books millions of dollars of owed taxes accrued more than 20 years ago that it had no hope of collecting. Besides the significant expense of attempting to collect these taxes with little or no result, the old law created a huge burden for taxpayers, who were subject to old tax liabilities of which they were
2 often unaware. In many cases, the interest alone exceeded the tax liability many times over, further increasing the burden. The new provision does away with the rebuttable presumption and creates a fixed 20-year statute of limitations for outstanding tax warrants. The newly enacted section 174-b provides that a tax liability will not be enforceable and will be extinguished after 20 years from the first date a warrant could be filed by the New York State Commissioner of Taxation and Finance ( State Tax Commissioner ). The first date a warrant could be filed means the day after the last day specified for payment by the notice and demand issued for the tax liability where there is no right to a hearing with respect to such notice and demand. Where there is a right to a hearing with respect to a notice and demand, the first date a warrant could be filed means the day after opportunity for a hearing or review has been exhausted. The statute applies solely to taxes administered by the State Tax Commissioner (and therefore does not apply to liability for local taxes administered by, for example, New York City), and it also applies to penalties and interest associated with state-administered taxes. The State Tax Commissioner and the taxpayer can consent in writing to extend the time period during which tax warrants may be collected. The new statute became effective on August 17, 2011, but explicitly applies to tax liabilities that could have been warranted before the statute took effect. Changes to the Offer in Compromise Program New York s Offer in Compromise Program has been around for a while, but it is not well known because it has not been very effective. Prior to the enactment of the new law in 2011, the State Tax Commissioner was authorized to compromise fixed and final tax liabilities, including penalties and interest, only if: (1) the taxpayer had been discharged in bankruptcy or proved to be
3 insolvent; and (2) the amount payable in compromise equaled or exceeded what the New York State Department of Taxation and Finance ( Tax Department ) could recover through legal proceedings. These restrictions required the Tax Department to assume a full exercise of its levy and garnishment powers to establish a minimally acceptable offer, even if specific circumstances rendered enforcement of the debt impractical or unlikely to succeed. The new law, effective August 17, 2011, and enacted as 2011 A08180, amending sections 171 (fifteenth) and 171 (eighteenth-a) of the New York tax law, seeks to broaden the provisions of the Offer in Compromise Program and grant more discretion to the Tax Department to compromise cases. The revised section 171 (fifteenth) now additionally allows tax debtors to apply for an offer in compromise for a final liability of a tax administered by the State Tax Commissioner if collection in full would cause the tax debtor undue economic hardship. The new statute also eliminates the requirement that the amount payable under the program be limited to the amount recoverable through legal proceedings. Rather, the compromised amount should reasonably reflect collection potential or be otherwise justified by the tax debtor. No offer in compromise would be acceptable if it would undermine tax compliance by other taxpayers or be adverse to the interests of the state. The statute requires the Commissioner to promulgate regulations defining what constitutes undue economic hardship. Although the regulations have yet to be issued, the Tax Department s web site provides the following guidelines: Generally, undue economic hardship occurs when a taxpayer is unable to pay reasonable basic living expenses. Basic living expenses are those that provide for the health, welfare, and production of income for the taxpayer or the taxpayer s family. We will look to the Internal Revenue Service Collection Financial Standards to help determine a taxpayer s allowable basic living expenses.
4 In addition to basic living expenses, we will consider other factors that can impact an individual s financial condition, including: taxpayer s age, employment status, and employment history inability to earn an income because of a long-term illness, medical condition or disability obligations to dependents extraordinary circumstances such as special educational expenses, medical catastrophe or a natural disaster inability to borrow against or liquidate assets due to hardship The new statute additionally provides that inability to maintain an affluent or luxurious lifestyle would not constitute undue economic hardship. Although the statute does not define what constitutes an affluent or luxurious lifestyle, the Tax Department s web site provides the following guidelines: Undue economic hardship does not include the inability to maintain an affluent or luxurious lifestyle. Other expenses that we generally won t allow as necessary living expenses in determining the existence of an undue economic hardship include: private school tuition college expenses charitable contributions voluntary retirement contributions payments on credit cards payments for cable or similar bills It remains to be seen whether the revamped Offer in Compromise Program will be more effective than its earlier incarnation. Only time will tell.
5 The Marriage Equality Act Effective July 24, 2011, Governor Cuomo legalized same-sex marriage in New York. Accordingly, the new law applies to all taxes administered by the Tax Department. The Tax Department has yet to fully analyze all the reporting and compliance issues associated with the legalization of same-sex marriage in New York and the fact that same-sex marriage is not recognized for federal tax purposes. Nevertheless, the Tax Department recently issued a technical memorandum stating that same-sex married couples, for personal income tax purposes, must file their New York returns using a married filing status (married filing jointly, married filing separately) and, for New York estate tax purposes, must compute the New York taxable estate as if the deceased was married for federal estate tax purposes. TSB-M-11(8)C, July 29, While these changes are of direct relevance only to individuals, employers and others with withholding obligations may find that changes are necessary to reflect this new law. Hurricane Irene The New York State Department of Taxation and Finance has extended the filing and payment dates for taxpayers residing or having their principal place of business in the following counties: Albany, Clinton, Delaware, Dutchess, Essex, Greene, Montgomery, Nassau, Orange, Otsego, Rensselaer, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, and Westchester. All deadlines for the performance of certain acts, including filing returns, requesting extensions, and paying certain taxes, occurring during the period beginning August 26, 2011, and concluding October 31, 2011, have been postponed to October 31, N-11-8, September 2011.
6 The New Jersey Division of Taxation similarly extended the filing and payment dates to October 31, New Jersey s tax relief, however, extends to taxpayers who reside or have a business in all 21 counties of New Jersey. NJ , as updated on September 7, This article is reprinted from the State Tax Return, a Jones Day monthly newsletter reporting on recent developments in state and local tax. Requests for a subscription to the State Tax Return or permission to reproduce this publication, in whole or in part, or comments and suggestions should be sent to Christa Smith ( ) in Jones Day s Dallas Office, 2727 N. Harwood, Dallas, Texas or StateTaxReturn@jonesday.com. Jones Day All Rights Reserved. No portion of the article may be reproduced or used without express permission. Because of its generality, the information contained herein should not be construed as legal advice on any specific facts and circumstances. The contents are intended for general information purposes only.
TAXPAYER RIGHTS ACT OF 2015: SECTION-BY-SECTION SUMMARY
TAXPAYER RIGHTS ACT OF 2015: SECTION-BY-SECTION SUMMARY TAXPAYER RIGHTS Section 101. Statement of Taxpayer Rights. Section 101 requires the Secretary of the Treasury to publish a Taxpayer Bill of Rights
More informationAOT (Assisted Outpatient Treatment) Court Orders
Row Created Date Time Data Level Indicator County or Region 01/13/2016 10:54:18 AM Statewide Statewide 01/13/2016 10:54:18 AM Region Central 01/13/2016 10:54:18 AM Region Hudson River 01/13/2016 10:54:18
More informationScheduled for a Public Hearing. Before the SENATE COMMITTEE ON FINANCE. on April 5, 2001. Prepared by the Staff. of the JOINT COMMITTEE ON TAXATION
OVERVIEW OF PRESENT LAW RELATING TO THE INNOCENT SPOUSE, OFFERS-IN-COMPROMISE, INSTALLMENT AGREEMENT, AND TAXPAYER ADVOCATE PROVISIONS OF THE INTERNAL REVENUE CODE Scheduled for a Public Hearing Before
More informationResults. Success. Savings.
The New York State Property Tax Cap: Results. Success. Savings. 2015 Report Office of Governor Andrew M. Cuomo Executive Summary Local property taxes in New York are some of the highest in the country,
More informationBEER AND LIQUOR EXCISE TAX (Technical Assistance Program)
BEER AND LIQUOR EXCISE TAX (Technical Assistance Program) Objective: Provides revenue to New York City for general city purposes. Administering Agency: Specific Program URL: NYS Object Code: Year Established:
More informationGarnishments BEYOND Child Support
Garnishments BEYOND Child Support Agenda Involuntary nta Deductions Federal Tax Levy State Tax Levy Student Loan Creditor Garnishment Bankruptcy 1 Involuntary Deductions Involuntary deductions Neither
More information1.00 PURPOSE, STATUTORY AUTHORITY, RESPONSIBILITY, APPLICABILITY, DEFINITIONS, AND RULE
DEPARTMENT OF PERSONNEL AND ADMINISTRATION Division of Finance and Procurement ACCOUNTS RECEIVABLE COLLECTIONS 1 CCR 101-6 [Editor s Notes follow the text of the rules at the end of this CCR Document.]
More informationHealth Plans by Counties and Boroughs
Albany County Health Plans by Counties and Boroughs Empire Blue Cross HealthNow dba BlueCross BlueShield of Northeastern NY Allegany County HealthNow dba BlueCross BlueShield of Western NY Bronx Affinity
More informationPolicy No: F&A 03-15 Approved by Council: June 26, 2013 Resolution: 2013.12.16. The policy should assist in:
Treasury Department Policy Section: Finance & Accounting Content Updated: Supersedes Policy: Policy No: F&A 03-15 Approved by Council: June 26, 2013 Resolution: 2013.12.16 Pages: 1 of 11 GENERAL ACCOUNTS
More informationState Tax Return. Tax Amnesty Update
June 2009 State Tax Return Volume 16 Number 2 Tax Amnesty Update Karen H. Currie Dallas (214) 969-5285 We return to this space to update you on the ever-changing world of tax amnesty. The economic challenges
More informationCEMA COSTS AND PROCEDURES
CEMA COSTS AND PROCEDURES Bank of America: Upfront fee of $150.00 attorney fee (total attorney fee of $425.00) ; Upfront $700.00 BANK CHECK to Bank of America, N.A.; Borrower authorization required; Turnaround
More informationInvestors Title Insurance Company - New York Approved Settlement Providers
( ALL COUNTIES ) First Resource Title & Abstract, LLC 229175 Entire Firm 102 Motor Parkway, Suite 220 Hinman, Howard & Kattell 131803 Entire Firm 700 Security Mutual Building Exchange St. Land Record Services,
More informationMANUAL ON THE IMPLEMENTATION OF ASSISTANCE IN TAX COLLECTION
MANUAL ON THE IMPLEMENTATION OF ASSISTANCE IN TAX COLLECTION MODULE ON A GLOSSARY OF TAX COLLECTION TERMS USED IN THE MANUAL The manual currently consists of the following Modules: General Module: Part
More informationRates and the Choices pamphlets are also available online at www.cs.ny.gov/ employee-benefits.
New York State Correctional Officers & Police Benevolent Association, Inc. 102 Hackett Boulevard - Albany, NY 12209 (518) 427-1551 www.nyscopba.org nyscopba@nyscopba.org TO: FROM: NYSCOPBA Chief Sector
More informationU.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009
U.S. Department of Education Employer s Garnishment Handbook Revised February 10, 2009 Table of Content Introduction Overview... 3 Legislative Authority... 4 Under This Authority:... 4 Sec. 34.19 Amounts
More informationInnocent Spouse Relief (And Separation of Liability And Equitable Relief)
Publication 89 Innocent Spouse Relief (And Separation of Liability And Equitable Relief) Pub 89 (2/15) Note: A Publication is an informational document that addresses a particular topic of interest to
More informationGuidelines for Offer in Compromise Program
Guidelines for Offer in Compromise Program Overview of Offer in Compromise Program An Offer in Compromise is a request by a taxpayer for the Michigan Department of Treasury (Treasury) to compromise an
More informationDoD Financial Management Regulation Volume 5, Chapter 31 August 1999 TABLE OF CONTENTS
TABLE OF CONTENTS CHAPTER 31 DEBT COMPROMISE: SUSPENDING AND TERMINATING COLLECTION ACTIVITY; DEBT WRITE-OFF AND RETENTION 3101 Applicability 3102 Debt Compromise 3103 Suspending and Terminating Collection
More informationT.C. Memo. 2007-35 UNITED STATES TAX COURT. ARTHUR W. & RITA C. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
T.C. Memo. 2007-35 UNITED STATES TAX COURT ARTHUR W. & RITA C. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24308-05L. Filed February 8, 2007. Arthur W. and Rita C. Miller,
More informationCouncil Tax and Benefits Service. Debt Recovery Processes Council Tax and Housing Benefit Overpayments
Council Tax and Benefits Service Debt Recovery Processes Council Tax and Housing Benefit Overpayments Version Control Version Revised by Date Description 1 Andi Frangeskou May 2015 Original issue 2 3 1.
More informationAGOSTINO & ASSOCIATES, P.C. IRS Collections. Presented by : Frank Agostino
AGOSTINO & ASSOCIATES, P.C. IRS Collections Presented by : Frank Agostino DISCLAIMER: The following materials and accompanying Access MCLE, LLC audio program are for instructional purposes only. Nothing
More informationProperty Taxes in New York. Trudi Renwick Senior Economist Fiscal Policy Institute May 14, 2008
Property Taxes in New York Trudi Renwick Senior Economist Fiscal Policy Institute May 14, 2008 1 The root causes of the rising property taxes in New York: The responsibilities that New York State assigns
More informationThe state's collection procedures are detailed in the State Administrative Manual. Collection steps may include some or all of the following:
This report is submitted to meet the provisions of Government Code (GC) Section 13292.5, requiring annual reporting by the Department of Finance to the Legislature on the status of delinquent receivables
More informationCapital Region BOCES
O f f i c e o f t h e N e w Y o r k S t a t e C o m p t r o l l e r Division of Local Government & School Accountability Capital Region BOCES Claims Auditing Report of Examination Period Covered: July
More informationNEW YORK STATE BAR ASSOCIATION TAX SECTION REPORT ON NEW YORK STATE INSTALLMENT PAYMENT AGREEMENTS
Report 1294 NEW YORK STATE BAR ASSOCIATION TAX SECTION REPORT ON NEW YORK STATE INSTALLMENT PAYMENT AGREEMENTS November 26, 2013 New York State Bar Association Tax Section Report on New York State Installment
More information2012 Salary Survey Results
2012 Salary Survey Results The New York State Association of School Business Officials March 2013 The salary information that follows is taken from the 2012 Salary Survey of the NYSASBO membership conducted
More informationAPPLICATION FOR MEDICARE SUPPLEMENT COVERAGE. Complete the application in its entirety. An incomplete application may result in a delay in coverage.
APPLICATION FOR MEDICARE SUPPLEMENT COVERAGE APPLICATION INSTRUCTIONS This application may be used by Medicare-eligible persons to apply for Medicare supplement coverage from Empire HealthChoice Assurance,
More informationChapter 7 Liquidation Under the Bankruptcy Code
From Administrative Office of the United States Courts, Bankruptcy Basics, Public Information Series. Chapter 7 Liquidation Under the Bankruptcy Code The chapter of the Bankruptcy Code providing for "liquidation,"
More informationADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK
ADMINISTRATIVE WAGE GARNISHMENT EMPLOYER HANDBOOK This page provides a brief summary of the Administrative Wage Garnishment (AWG) process. The following pages provide details and instructions that will
More informationIMPACT. Taxpayer implications of an Economic Downturn TAX IMPLICATIONS
TAX IMPLICATIONS IMPACT Taxpayer implications of an Economic Downturn By Joseph LiPari, CPA, M.B.A. As the United States continues to be mired in its worst recession in 80 years, we are all well aware
More informationA voluntary bankruptcy under the BIA commences when a debtor files an assignment in bankruptcy with the Office of the Superintendent of Bankruptcy.
Bankruptcy and Restructuring 121 BANKRUPTCY AND RESTRUCTURING Under Canadian constitutional law, the federal government has exclusive legislative control over bankruptcy and insolvency matters. Insolvency
More information78th OREGON LEGISLATIVE ASSEMBLY--2015 Regular Session. Enrolled. House Bill 2089
78th OREGON LEGISLATIVE ASSEMBLY--2015 Regular Session Enrolled House Bill 2089 Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee on Revenue)
More informationIs Cancellation of Debt Income Taxable? One question that I am asked often these days is whether cancellation of debt (COD) income is taxable or not?
Is Cancellation of Debt Income Taxable? One question that I am asked often these days is whether cancellation of debt (COD) income is taxable or not? For tax purposes, the general rule is that all debt
More informationA Guide to a Debt Settlement Arrangement ( DSA )
A Guide to a Debt Settlement Arrangement ( DSA ) May 2013 Contents Introduction... 2 What is a DSA?... 2 Eligibility... 3 What Type of Debts may or may not be included in a DSA?... 4 The DSA Process...
More informationCHAPTER 13 PAYROLL TAX. 13.03 Definitions. As used in this Chapter, unless the context requires otherwise:
CHAPTER 13 PAYROLL TAX 13.03 Definitions. As used in this Chapter, unless the context requires otherwise: A. Department means the Department of Revenue, State of Oregon. B. District means the Tri-County
More informationJURISDICTION: OKLAHOMA TAX COMMISSION DECISION 2009-03-24-02 / NON-PRECEDENTIAL P-08-055-H DATE: MARCH 24, 2009
JURISDICTION: DECISION CITE: 2009-03-24-02 / NON-PRECEDENTIAL ID: P-08-055-H DATE: MARCH 24, 2009 DISPOSITION: DENIED TAX TYPE: IRS LEVY APPEAL: ON APPEAL / OK S.CT. 107,003 AMENDED FINDINGS OF FACT AND
More informationCounties and Casino Gaming in New York State: Moving Forward
Counties and Casino Gaming in New York State: Moving Forward December 2013 Mark R. Alger President Stephen J. Acquario Executive Director NYSAC December 2013 1 COUNTIES AND CASINO GAMING IN NEW YORK STATE:
More informationINFORMATION SHEET ON WAGE GARNISHMENTS AND BANK ATTACHMENTS WAGE GARNISHMENTS
INFORMATION SHEET ON WAGE GARNISHMENTS AND BANK ATTACHMENTS THE PROCESS Step 1. What will I receive? WAGE GARNISHMENTS The employer, or garnishee, will be served, in the same manner as with a summons,
More informationCollection Activity Administrative Judgments April 2, 2015
Collection Activity Administrative Judgments April 2, 2015 Proposal Administrative judgments would allow the Department of Taxes to garnish wages or levy a bank account (asset attachment) for a delinquent
More informationWaverly Central School District
O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY Waverly Central School District Financial Condition Report of Examination Period Covered: July 1, 2011 March
More informationChapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001.
Chapter 213. Enforcement of Texas Unemployment Compensation Act... 2 Subchapter A. General Enforcement Provisions... 2 Sec. 213.001. Representation in Court... 2 Sec. 213.002. Prosecution of Criminal Actions...
More informationSmall Business Seminar Offer in Compromise. Felicia Branch August 15, 2015
Small Business Seminar Offer in Compromise Felicia Branch August 15, 2015 Collection Power of the IRS What can they do? For how long? What alternatives does the taxpayer have? Can the taxpayer appeal a
More informationWest Islip Union Free School District
O f f i c e o f t h e N e w Y o r k S t a t e C o m p t r o l l e r Division of Local Government & School Accountability West Islip Union Free School District Payroll Report of Examination Period Covered:
More informationCOMMUNIQUE. NEW TAX LAWS Act Now! August 2012
COMMUNIQUE NEW TAX LAWS Act Now! August 2012 In recent weeks there have been changes to the Income Tax Assessment Act that may have a significant impact on you and your business entity. This Act is referred
More informationBY REQUEST OF THE REVENUE AND TRANSPORTATION INTERIM COMMITTEE A BILL FOR AN ACT ENTITLED: "AN ACT REVISING CERTAIN PROVISIONS RELATED TO THE
SB00.0 SENATE BILL NO. INTRODUCED BY F. THOMAS BY REQUEST OF THE REVENUE AND TRANSPORTATION INTERIM COMMITTEE A BILL FOR AN ACT ENTITLED: "AN ACT REVISING CERTAIN PROVISIONS RELATED TO THE ADMINISTRATION
More informationU.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER
U.S. SMALL BUSINESS ADMINISTRATION COMMERCIAL LOAN SERVICING CENTER 2120 RIVERFRONT DRIVE, SUITE 100 LITTLE ROCK, AR 72202-1794 (501) 324-5871 FAX (202) 481-2231 FREQUENTLY ASKED QUESTIONS About Administrative
More informationDecember 2008. Division of Local Government and School Accountability. Accounting for Compensated Absences Updated and Clarified
THOMAS P. DiNAPOLI STATE COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236 STEVEN J. HANCOX DEPUTY COMPTROLLER DIVISION OF LOCAL GOVERNMENT AND SCHOOL
More informationINSOLVENCY (BANKRUPTCY & LIQUIDATION) AND CHARGING ORDER POLICY
EK SERVICES POLICIES AND PROCEDURES INSOLVENCY (BANKRUPTCY & LIQUIDATION) AND CHARGING ORDER POLICY EK Services Insolvency & Charging Order Policy 1 Contents 1. Introduction and purpose of policy document
More informationOPERATIONS MEMO For Public Release
State Board of Equalization OPERATIONS MEMO For Public Release No. : 1170 Date : February 22, 2011 SUBJECT: Procedures for Releasing or Modifying a Notice of Levy I. PURPOSE The following are guidelines
More informationFARM LEGAL SERIES June 2015 Tax Considerations in Liquidations and Reorganizations
Agricultural Business Management FARM LEGAL SERIES June 2015 Tax Considerations in Liquidations and Reorganizations Phillip L. Kunkel, Jeffrey A. Peterson, S. Scott Wick Attorneys, Gray Plant Mooty INTRODUCTION
More informationBenefits, which affected over 1,000 tenants. Miscellaneous Number of debts paid in 60 days Overpaid Benefits Car Parking Penalty Charge Notices
Appendix 1 Summary of Swindon s Debt Collection Rates 2012/13 2013/14 Comments and Comparisons Council Tax 97.9% 97.40% The collection rate reduced following the introduction of the Local Council Tax Support
More informationBankruptcy Questions. FAQ > Bankruptcy Questions WHAT IS CHAPTER 7 BANKRUPTCY?
FAQ > Bankruptcy Questions Bankruptcy Questions WHAT IS CHAPTER 7 BANKRUPTCY? Chapter 7 bankruptcy is sometimes called a straight bankruptcy or a liquidation proceeding. The number one goal in an individual
More information3CS: COOPERATION AND CONSOLIDATION CONSULTING SERVICE (Technical Assistance Program)
3CS: COOPERATION AND CONSOLIDATION CONSULTING SERVICE (Technical Assistance Program) Objective: 3CS is a facilitation service designed to help local officials eliminate duplication of effort and provide
More informationREVENUES DEBT RECOVERY POLICY
REVENUES DEBT RECOVERY POLICY 1.0 Introduction 1.1 Wyre Forest District Council is responsible for the collection of council tax and national non-domestic rates (NNDR) on behalf of Worcestershire County
More informationHealth Sciences Charter School
O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY Health Sciences Charter School Procurement Report of Examination Period Covered: July 1, 2011 May 3, 2013
More informationSUNY Contributions to New York s Physician Population
RESEARCH BRIEF July 2015 SUNY Contributions to New York s Physician Population Highlights Nearly 1 in 5 of New York physicians is a graduate of a SUNY medical school and/or received graduate medical training
More informationLawyers caring. Lawyers sharing.
Lawyers caring. Lawyers sharing. Around the corner. Around the state. The New York Bar Foundation is the charitable arm of the New York State Bar Association. Through the caring and sharing of lawyers,
More informationLoan Agreement (Short Form)
Loan Agreement (Short Form) Document 2050A Access to this document and the LeapLaw web site is provided with the understanding that neither LeapLaw Inc. nor any of the providers of information that appear
More information10 LC 18 8768 A BILL TO BE ENTITLED AN ACT BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
House Bill 982 By: Representative O`Neal of the 146 th A BILL TO BE ENTITLED AN ACT 1 2 3 4 5 6 To amend Titles 48 and 50 of the Official Code of Georgia Annotated, relating, respectively, to revenue and
More information& DEADLINES NYSHIP RATES FOR DECEMBER 2014
DECEMBER 2014 NYSHIP RATES & DEADLINES FOR 2015 For Employees of the State of New York who are unrepresented or in Negotiating Units that have agreements/awards with New York State effective October 1,
More informationSAN FRANCISCO AMENDS BUSINESS TAX ORDINANCE BOARD OF REVIEW ELIMINATED, STATUTE OF LIMITATIONS FOR REFUNDS INCREASED AND MUCH MORE. Tax March 26, 2004
SAN FRANCISCO AMENDS BUSINESS TAX ORDINANCE BOARD OF REVIEW ELIMINATED, STATUTE OF LIMITATIONS FOR REFUNDS INCREASED AND MUCH MORE Tax On February 19, 2004, San Francisco Mayor Gavin Newsom approved recent
More informationNew York State Department of Health
New York State Department of Health NURSING HOME RESIDENT ABUSE AND COMPLAINT INVESTIGATION PROGRAM REPORT JANUARY 1, 2012 DECEMBER 31, 2012 Andrew M. Cuomo. Governor TABLE OF CONTENTS I. INTRODUCTION...
More informationSpecial Report: IRS Tax Lien
Special Report: IRS Tax Lien TAX PLANNING AND IRS DEFENSE C a l l T o d a y! 540-438- 5344 What an IRS Tax Lien is and How it Works What is Inside? Why the IRS Files a Notice of Federal Tax Lien IRS Tax
More informationVOLUNTARY DISSOLUTION OF NOT-FOR-PROFIT CORPORATIONS WITH ASSETS TO DISTRIBUTE
VOLUNTARY DISSOLUTION OF NOT-FOR-PROFIT CORPORATIONS WITH ASSETS TO DISTRIBUTE ATTORNEY GENERAL ERIC T. SCHNEIDERMAN Charities Bureau 120 Broadway New York, NY 10271 (212) 416-8400 www.charitiesnys.com
More informationAssessment and Collection of Selected Penalties. Workers Compensation Board
New York State Office of the State Comptroller Thomas P. DiNapoli Division of State Government Accountability Assessment and Collection of Selected Penalties Workers Compensation Board Report 2011-S-3
More informationHousing Affordability in New York State
Housing Affordability in New York State March 2014 Thomas P. DiNapoli New York State Comptroller Prepared by the Office of Budget and Policy Analysis Additional copies of this report may be obtained from:
More informationPUBLIC CHAPTER NO. 353
~tate of m:ennessee PUBLIC CHAPTER NO. 353 HOUSE BILL NO. 493 By Representative Sargent Substituted for: Senate Bill No. 601 By Senator Johnson AN ACT to amend Tennessee Code Annotated, Section 6-55-202
More informationSummary of Budget Bill Personal Income Tax Changes Enacted in 2013 Effective for Tax Years 2013 and After
Technical Memorandum Summary of Budget Bill Personal Changes Enacted in 2013 Effective for Tax Years 2013 and After This memorandum contains a summary of the personal income tax changes that are part of
More informationSB 588. Employment: nonpayment of wages: Labor Commissioner: judgment enforcement.
SB 588. Employment: nonpayment of wages: Labor Commissioner: judgment enforcement. (1) The Enforcement of Judgments Law provides for the enforcement of money judgments and other civil judgments. Under
More informationAlfred-Almond Central School District
O f f i c e o f t h e N e w Y o r k S t a t e C o m p t r o l l e r Division of Local Government & School Accountability Alfred-Almond Central School District Financial Software Access and Monitoring Report
More informationNOTICE OF PROPOSED RULE. PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12A-1.090, F.A.C. (Tax
DEPARTMENT OF REVENUE SALES AND USE TAX NOTICE OF PROPOSED RULE RULE NO: 12A-1.090 RULE TITLE: Tax Liens, Garnishment and Jeopardy Assessments PURPOSE AND EFFECT: The purpose of the proposed repeal of
More informationSAMPLE BANKRUPTCY DISCHARGE FORM Page 1 of 2
One Division Avenue Room 200 Grand Rapids, MI 49503-3132 Phone : (616) 456-2693 http://www.miwb.uscourts.gov/ WHAT IS CHAPTER 7 BANKRUPTCY? Chapter 7 bankruptcy, sometimes call a straight bankruptcy is
More informationCity of Oxford, Ohio. Income Tax Division www.ritaohio.com. Frequently asked questions about Municipal Income Tax
City of Oxford, Ohio Income Tax Division www.ritaohio.com Frequently asked questions about Municipal Income Tax 1 Table of Contents Current Tax Rate for Oxford, Ohio What does the City do with the income
More informationA Guide to a Debt Relief Notice ( DRN )
A Guide to a Debt Relief Notice ( DRN ) May 2013 Contents Introduction... 3 What is a DRN?... 3 Eligibility... 3 Debts which CAN be included in a DRN... 4 Key Features of a DRN... 5 Main steps in the process...
More informationMEDICAID COMMUNICATION NO. 10-08 DATE: November 24, 2010. SUBJECT: Recoveries From Estates Of Deceased Medicaid Clients and Former Medicaid Clients
State of New Jersey DEPARTMENT OF HUMAN SERVICES DIVISION OF MEDICAL ASSISTANCE AND HEALTH SERVICES CHRIS CHRISTIE P.O. Box 712 JENNIFER VELEZ Governor Trenton, NJ 08625-0712 Commissioner KIM GUADAGNO
More informationSure and Secure IRS Resolution Services
Sure and Secure IRS Resolution Services Enrolled Agent - Representation What is an Enrolled Agent? An Enrolled Agent (EA) is a federally-authorized tax practitioner who has technical expertise in the field
More informationBroadalbin-Perth Central School District
O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY Broadalbin-Perth Central School District Health Insurance Buyouts and Separation Payments Report of Examination
More informationTitle 35 Mississippi State Tax Commission. Part I Administrative
1 Title 35 Mississippi State Tax Commission Formatted Part I Administrative Chapter 05: Collection Procedures for Levy of Monies 100 Purpose This regulation is promulgated to established a uniform method
More informationSubpart C Administrative Wage Garnishment
Small Business Administration 140.11 (m) Where an IRS tax refund offset is sought, SBA must follow the Department of the Treasury s regulations governing offset of a past-due, legally enforceable debt
More informationCanada Revenue Agency s Collections Policies
Canada Revenue Agency s Collections Policies Individual Income Tax (T1) T4060(E) Rev. 09 Canada Revenue Agency s Collections Policies T his pamphlet outlines individual tax debtors rights and obligations
More informationWilliam D. Ford Federal Direct Loan Program Direct PLUS Loan Borrower s Rights and Responsibilities Statement
Important Notice: This Borrower s Rights and Responsibilities Statement provides additional information about the terms and conditions of the loans you receive under the accompanying Federal Direct PLUS
More informationCHAPTER 57-22 COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES
CHAPTER 57-22 COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES 57-22-01. Treasurer to give notice. The county treasurer, during the month of January preceding the time when personal property taxes shall
More informationBriefing Note: Enforcement of a Judgment
An Introduction to the Briefing Note Obtaining an award of damages and/or costs may only be the first step in getting what you are entitled to. Where the party ordered to pay damages and/or costs (the
More informationNC General Statutes - Chapter 57D Article 1 1
Chapter 57D. North Carolina Limited Liability Company Act. Article 1. General Provisions. Part 1. Short Title; Reservation of Power; Definitions. 57D-1-01. Short title. This Chapter is the "North Carolina
More information3.1.11.3 STATUTORY AUTHORITY: Section 9-11-6.2 NMSA 1978. [3/15/96; 3.1.11.3 NMAC - Rn, 3 NMAC 1.11.3, 1/15/01]
TITLE 3: CHAPTER 1: PART 11: TAXATION TAX ADMINISTRATION PENALTIES 3.1.11.1 ISSUING AGENCY: Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa
More informationTermination of Collection Action, Write-off and Close-out/Cancellation of Indebtedness
hapter 7 Termination of ollection Action, Write-off and lose-out/ancellation of Overview An agency has the affirmative responsibility to try to collect delinquent debts that are owed to the agency, or
More informationAPPLICATION FOR PAYMENT FROM THE REAL ESTATE RECOVERY FUND FORM RF-107 GENERAL INFORMATION
ARIZONA DEPARTMENT OF REAL ESTATE 2910 N. 44TH STREET, SUITE 100 PHOENIX AZ 85018 602-771-7760 www.azre.gov APPLICATION FOR PAYMENT FROM THE REAL ESTATE RECOVERY FUND A.R.S. 32-2186 et seq. FORM RF-107
More informationAdministrative Offsets and Social Security Benefits
1 ADMINISTRATIVE OFFSETS Work Incentives Support Center Policy & Practice Brief #19 Administrative Offsets and Social Security Benefits Ray Cebula Employment and Disability Institute ADVANCING THE WORLD
More informationUNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF OHIO ) ) ) ) ) ) ) ) ) ) ) ) MEMORANDUM OF OPINION 1
The court incorporates by reference in this paragraph and adopts as the findings and orders of this court the document set forth below. This document was signed electronically on November 12, 2008, which
More informationElmira Heights Central School District
O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY Elmira Heights Central School District Financial Condition Report of Examination Period Covered: July 1, 2010
More informationAetna Small Business Health Plan Options
Aetna Small Business Health Options NYC Community SM Manhattan, Bronx, Queens, Staten Island and Brooklyn RATES EECTIVE 01/01/01 through 0/1/01 Options NYC Community SM 1-1 NYC Community SM Referred Specialist
More informationByron-Bergen Central School District
O FFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF LOCAL GOVERNMENT & SCHOOL ACCOUNTABILITY Byron-Bergen Central School District Online Banking and Information Technology Report of Examination Period
More informationBankruptcy Filing and Federal Employment Taxes. Bad investments, too great an assumption of risk, circumstances beyond their control.
I. What causes someone to file for bankruptcy? Bad investments, too great an assumption of risk, circumstances beyond their control. II. The options A. Individuals Chapter 7, Chapter 11, i Chapter 13 B.
More informationAnnual Conference Sponsorship and Exhibitor Opportunities
80 Years and Still Growing ROI CODING EHR INNOVATI O N ANALYTICS WE ARE NYHIMA DATA GOVERNANCE AdHIMA HIMANNY CNYHIMA RRHIMA HIMAWNY SENYHIMA TZHIMA HIMANYC LIHIMA Annual Conference Sponsorship and Exhibitor
More informationOther Deductions from Pay Section 9
Other Deductions from Pay Section 9 Table of Contents INTRODUCTION... 2 FYI - TOPICS FROM CONTENT OUTLINE... 2 INVOLUNTARY DEDUCTIONS... 2 Tax Levies... 2 Child Support Withholding Orders... 4 Creditor
More informationRecommendations on the treatment of employee wages and other debts arising in the employment relationship in the context of debt settlement
Recommendations on the treatment of employee wages and other debts arising in the employment relationship in the context of debt settlement arrangements under the Personal Insolvency Bill 2012 November
More informationJune 2010 State Tax Return
June 2010 State Tax Return Volume 17 Number 2 Colorado Leads the Charge: Adopts Affiliate Nexus and New Notice and Reporting Requirements for Sales Tax and Economic Nexus Rules for Income Tax Laura A.
More informationDoD Financial Management Regulation Volume 4, Chapter 3, Annex 1 April 2003 CHAPTER 3 ANNEX 1 AGING RECEIVABLES DUE FROM THE PUBLIC
CHAPTER 3 ANNEX 1 AGING RECEIVABLES DUE FROM THE PUBLIC A. Purpose. The Comptroller General and the Department of the Treasury require federal agencies to age delinquent receivable accounts reflecting
More informationCACalifornia Taxpayers Bill of Rights
CACalifornia Taxpayers Bill of Rights Inside 01 Taxpayers Bill of Rights legislation enacted 1988 02 Taxpayers Bill of Rights legislation enacted 1997 Information for Taxpayers» 03 California Taxpayers
More informationAMENDED AND RESTATED CERTIFICATE OF INCORPORATION DOMTAR CORPORATION
June 10, 2009 AMENDED AND RESTATED CERTIFICATE OF INCORPORATION OF DOMTAR CORPORATION The corporation was incorporated under the name Weyerhaeuser TIA, Inc. by the filing of its original Certificate of
More information