State Taxation

Mintz Levin has had a longtime commitment to state tax work. We represent numerous publicly held, multistate companies and many privately held companies in connection with disputes with the Massachusetts Department of Revenue. We have in-depth knowledge of the Massachusetts audit, abatement, appeal and review processes, as well as the multistate audit proceedings. Our representation extends from the audit stage through the Abatement Bureau, the Appeal and Review Bureau, the Appellate Tax Board, and finally to the appellate courts. We play an active role in developing tax planning strategies to minimize Massachusetts and other state taxes. We also represent clients in connection with personal income tax and property tax matters and provide advice with regard to domicile issues and estate planning. Increasingly, we have assisted clients in matters related to state tax collection efforts, such as priority issues and responsible officer problems.

In addition, we have experience representing banks in connection with Massachusetts taxation of banks' foreign-derived income, the prospective Massachusetts tax effects of the successive interstate legislative proposals, and the classification of banking entities as in-state or out-of-state entities for purposes of the differential tax rate under Massachusetts law applied to interest earned on bank deposits in Massachusetts.