Domicile and Residency Issues – Planning, Audits and Appeals

Domicile and non-resident tax issues continue to be a chief concern in state personal income tax planning and controversies.  With a focus on Massachusetts, this seminar will address:

• Rules of the Game:  Massachusetts laws and DOR guidance for determining domicile and The statutory residency, and how those rules have been applied and interpreted by Massachusetts courts
• Kiss Me Goodbye (Massachusetts):  Best practices for planning and effecting a domicile change (it’s more than a checklist!)
• Just When I Thought I Was Out…They Pull Me Back In:  A procedural roadmap for navigating residency audits, appeals, litigation and settlements, with practical guidance at every turn
• Catch Me If You Can:  For nonresidents, a closer look at frequently unexpected items of Massachusetts source income, including income related to sales of business entities, stock options and in-state meetings.

Workforce Training Express Fund Course #1132430  Apply for a maximum 100% reimbursement: Express Program – Workforce Training Fund

Speaker Bio:  Rich is the leader of the Tax Group. He concentrates on state tax litigation and transactional planning involving corporate, franchise, personal income, and sales/use tax matters. He has broad experience before the Appellate Tax Board, the Supreme Judicial Court, various state Departments of Revenue and the Internal Revenue Service on a range of issues, including corporate nexus, domicile, apportionment, step transaction, and unitary reporting. Rich formerly taught State and Local Taxation at Northeastern University, Graduate School of Professional Accounting and frequently writes and speaks at seminars on state tax topics. He recently served as co-chair of the Boston Bar Association’s Tax Section and its State Tax Committee.