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Taxation – Administrative — Refund Request – Informal Claim – Insufficient – Civil Practice – Jurisdiction (access required)

Babcock Center, Inc. v. United States Plaintiff’s claim for a tax refund for the first three quarters of 2007 mentioned the fourth quarter only in the body of the statement of facts: “In striving to carry out Babcock Center’s mission, budgeting and cash management are difficult due to the nature of its funding.

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South Carolina legislature to consider taxing legal services (access required)

legal taxes

An under-the-radar proposal that would impose a new tax on South Carolina lawyers is just one of an array of bills that will be in front of the South Carolina General Assembly when it reconvenes in a couple of weeks. The so-called “Fair Tax Act” calls for a 6-percent blanket consumption tax on all new goods and services, including legal work. It would replace the corporate and personal income tax and state sales tax.

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