"When is the right time to contact you about a State and Local tax matter?"
While we are contacted at all stages of state and local tax matters, we have found that we often can obtain the best results for our clients if we are contacted early, even before the Department’s auditors have begun their audit. What we want to avoid are the situations in which our help is limited due to avoidable mistakes which were made before we became involved.
"How will you work with my existing accountants and tax professionals?"
We want to work with your existing accountants and tax professionals, recognizing that we are part of a team engaged to get the best tax result for you. We do not intend to replace anyone’s role on the team, but would add our experience, rapport and approach to the team for your benefit.
"What are your first steps when representing a new client?"
We always begin an engagement with the end in mind. Our first steps are to analyze and understand a client’s business model, factual and legal strengths and weaknesses, and overall business considerations. This allows us to understand any current tax issues and to identify potential issues that may be raised in the future.
"Do you settle many of your cases?"
Working with several taxing authorities, we are able to settle most of our cases before they reach court or the formal hearing stage. Settlement of any particular case depends on a number of factors, but we actively work to resolve our cases favorably without going to court.
"What should I make sure is included in my protest letter to the Department?"
A protest letter to a notice of deficiency is the first official legal pleading in your tax case and can set the course to winning, losing or settling. It must contain certain specific factual and legal statements.
"How do you negotiate with the Department of Revenue?"
With respect, clarity, diligence and strength of position. Negotiation particulars vary significantly from case to case.
"Can you need you work with us on an application under the Nebraska Advantage Act?"
An application makes critical representations about a project and the activities that will be subject to incentives. Its importance goes well beyond that of a tax return. The application also becomes part of the legal contract with the State of Nebraska. We recommend being involved early in the application process for Nebraska Advantage incentives.
"The Department is claiming that my client is really a Nebraska resident. Do you have experience with these types of matters?"
We are often asked to help when the Department is claiming that a person or married couple are really Nebraska residents for tax purposes. Fact presentation and legal position are critical in these types of cases.
"Can you explain how a case is formally adjudicated before the Department of Revenue?"
Yes. We can work with you through that process. But, we first typically want to work through the informal resolution process, which can often lead to a quicker, less expensive and better result.
"Should we agree to the Department’s proposed sampling method?"
This depends on a lot of factors. Sometimes sampling is agreed to as a matter of convenience. Other times it can lead to a distorted result.
"Can my company use a special apportionment factor to apportion its income to Nebraska?"
This is available, but must meet strict statutory and regulatory requirements. In addition, the latest regulations require this be filed before a return is filed.
"Do you have experience with sales tax on custom software or amounts spent at a data center?"
Yes. We have extensive experience with these issues. The final tax result turns on specific factors that should be addressed in the business contracts early on.