State tax structures vary across the country, many, like Maryland, work in tandem with the federal tax system and provisions in the Internal Revenue Code. Yet state and local taxation still involves numerous specialized issues.
Our tax lawyers are familiar with all aspects of Maryland state and local taxation, including sales and use taxes, local property taxes and property tax appeals. We handle all types of tax controversies and audits for business and individual clients. Tax audits typically involve questions of fact and questions of law, but our lawyers have a practical familiarity with the accounting and business issues, as well as the tax code issues that shape controversies. We have taken tax controversies to the Maryland Tax Court and to the appellate courts and the tax tribunals of other states. However, our solid working relationships with the examination agents, appeals officers and even revenue officers of the Maryland Comptroller's Office and Department of Assessments and Taxation and numerous local jurisdictions, including property tax boards, frequently enables us to resolve a tax controversy for our clients short of prolonged administrative activity or trial.
Our national tax practice requires us to work regularly with the unique tax concerns of other states, whether Florida's personal use taxes or the business and personal tax planning required in Delaware, Nevada and other states that do not levy income taxes. There are dozens of state sales and use tax systems around the country. We help business clients deal with multi-state tax planning and the operational issues that are affected by this complexity - including the growing jurisdictional issues involved with collecting taxes on sales made over the Internet.