A new Supreme Court decision creates potential traps for the unwary and gives the Internal Revenue Service (“IRS”) nationwide power to leave a taxpayer without a remedy to contest certain collection actions. Importantly, while a Collection Due Process (“CDP”) action is pending, taxpayers should ensure to the extent possible that no refunds are generated for

If you are a remote seller selling into Louisiana, but not collecting tax on those sales because your activities are below the filing and remittance threshold, watch your mail! The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Remote Sellers Commission”) issued approximately 7,000 notices, dated on or about August 15, 2024, via