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Sutherland attorneys Jeffrey A. Friedman, Marc A. Simonetti and Diann L. Smith are speaking at the New York University (NYU) School of Continuing and Professional Studies 27th Institute on State and Local Taxation, December 15-16, 2008, at the Grand Hyatt in New York City. Marc is part of a panel discussing "What’s Happening Everywhere Today?" This panel will provide an in-depth review of significant developments from regions across the country.
Diann and Jeff are presenting "Penalties – Automatic? Amnesty? Heavy Handed?" Although the purpose of penalties is to punish someone who has done something improper, in many jurisdictions the statutes provide that penalties "shall" be imposed on an assessment without any regard to the underlying facts and then leave it to the taxpayer to try to demonstrate why the penalties should be abated. Some states have even enacted amnesty penalties for which there is no mechanism for their abatement. Diann and Jeff will address the approaches taken by various states in asserting that penalties are due and provide thoughts on the appropriateness (and legality) of these approaches.
For more information and to register for this event, click here.