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NYS Tax Obligations for Businesses Conducting Commerce on the Internet Tuesday, January 15, 2012 5:30 PM to 9:00 PM

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NYS Tax Obligations for Businesses Conducting Commerce on the Internet Tuesday, January 15, 2012 5:30 PM to 9:00 PM E TUT I BRIDGE THE GAP SEssION A: ST NYS TAX OBLIGATIONS FOR N BUSINEssES CONDUCTING COMMERCE ON THE INTERNET Prepared in connection with a Continuing Legal Education course presented at New York County Lawyers’ Association, 14 Vesey Street, New York, NY presented on Tuesday, January 15, 2013. P ROGR A M C O - S P O N SORS : NYCLA’s Cyberspace Committee NYCLA’s Taxation Committee P ROGR A M C H ai RS : Allan R. Pearlman, Chair, NYCLA’s Cyberspace Committee Megan L. Brackney, Kostelanetz & Fink, LLP, Chair, NYCLA’s Taxation Committee P ROGR A M F ac U L T Y : James Connolly, NYS Department of Taxation and Finance; Dan Jordan; NYCLA Director of Library NYCLA-CLEServices; Timothy I P. Noonan, Hodgson Russ LLP; Lance E. Rothenberg, Hodgson Russ LLP 4 TRANSITIONAL & NON-TRANSITIONAL MCLE CREDITS: This course has been approved in accordance with the requirements of the New York State Continuing Legal Education Board for a maximum of 4 Transitional & Non-Transitional credit hours: 2 PP/LPM; 2 Skills Information Regarding CLE Credits and Certification Bridge the Gap Session A: Tax Legal Research / NYS Tax Obligations for Businesses Conducting Commerce on the Internet Tuesday, January 15, 2012 5:30 PM to 9:00 PM The New York State CLE Board Regulations require all accredited CLE providers to provide documentation that CLE course attendees are, in fact, present during the course. Please review the following NYCLA rules for MCLE credit allocation and certificate distribution. i. You must sign-in and note the time of arrival to receive your course materials and receive MCLE credit. The time will be verified by the Program Assistant. ii. You will receive your MCLE certificate as you exit the room at the end of the course. The certificates will bear your name and will be arranged in alphabetical order on the tables directly outside the auditorium. iii. If you arrive after the course has begun, you must sign-in and note the time of your arrival. The time will be verified by the Program Assistant. If it has been determined that you will still receive educational value by attending a portion of the program, you will receive a pro-rated CLE certificate. iv. Please note: We can only certify MCLE credit for the actual time you are in attendance. If you leave before the end of the course, you must sign-out and enter the time you are leaving. The time will be verified by the Program Assistant. Again, if it has been determined that you received educational value from attending a portion of the program, your CLE credits will be pro-rated and the certificate will be mailed to you within one week. v. If you leave early and do not sign out, we will assume that you left at the midpoint of the course. If it has been determined that you received educational value from the portion of the program you attended, we will pro-rate the credits accordingly, unless you can provide verification of course completion. Your certificate will be mailed to you within one week. Thank you for choosing NYCLA as your CLE provider! New York County Lawyers’ Association Continuing Legal Education Institute 14 Vesey Street, New York, N.Y. 10007 • (212) 267-6646 Bridge the Gap Session A: Tax Legal Research / NYS Tax Obligations for Businesses Conducting Commerce on the Internet Tuesday, January 15, 2012 5:30 PM to 9:00 PM Program Chairs and Moderators: Allan R. Pearlman, Chair, NYCLA's Cyberspace Committee Megan L. Brackney, Kostelanetz & Fink, LLP, Chair, NYCLA's Taxation Committee Faculty: James Connolly, NYS Department of Taxation and Finance; Dan Jordan; NYCLA Director of Library Services; Timothy P. Noonan, Hodgson Russ LLP; Lance E. Rothenberg, Hodgson Russ LLP AGENDA 5:00 PM – 5:30 PM Registration 5:30 PM – 6:00 PM Tax Legal Research 6:00 PM – 9:00 PM NYS Tax Obligations for Businesses Conducting Commerce on the Internet Legal Tax Research 1 Dan Jordan, NYCLA Director of Library Services Faculty Biographies Dan Jordan, Director of Library Services, New York County Lawyer’s Association Dan Jordan is the current Director of Library Services for the New York County Lawer’s association, and has occupied the position since 2008. Mr. Jordan has a wealth of experience as a librarian, and has worked as a reference librarian at both Brooklyn Law School and Touro Law School, as well as acting as Head Law Librarian at Touro Law School. In addition to over 30 years of experience as a librarian, Mr. Jordan has a graduate degree in Library and Information Science from the Pratt Institute. Tax Research I. Introduction to Research Sources Tax is a complex and technical area of law with frequent changes. It is common for there to be ten or twelve amendments to the Internal Revenue Code in a single year and more than fifty Revenue Rulings. In addition, there are dozens of regulatory and administrative documents generated by the IRS. Researchers must be aware of the types of documents, how they can be located and updated, and their level of authority. Because of this complexity and constant change, tax researchers use specialized tools which provide more detailed information and make research more efficient. Tax even has special Bluebook citation rules for administrative materials because of its specialized terminology and publication forms (see Table I). This research guide introduces specialized materials for tax research and recommends research sources. Tax Databases Tax researchers are fortunate to have several comprehensive research databases specifically for tax, along with well-developed resources on both LexisNexis and Westlaw. Lexis and Westlaw databases include the primary sources described here, along with news, pending legislation, analytical materials and other related resources collected and organized together in integrated tax research systems. The databases have sophisticated searching and linking capabilities, including retrieving known documents by citation or name. Throughout this guide, reference to “tax databases” refers to this group of electronic resources. These tax database services are developed for use primarily by experienced tax professionals and may be overwhelming or frustrating to the novice user at first. Researchers may wish to consult, as an overview, Katherine Pratt et al., The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, 8 Flor. Tax Rev. 933 (2008). This article provides a detailed comparison of the primary and secondary resources and features of LexisNexis, Westlaw, BNA Tax & Accounting Center, CCH IntelliConnect, and RIA Checkpoint. 1. CCH IntelliConnect CCH IntelliConnect is the electronic equivalent of the Standard Federal Tax Reporter print "looseleaf service." It also includes additional content, such as the former CCH Federal Estate and Gift Tax Reporter, state tax codes, tax treaties, Aspen treatises and other analytical material. One strength of this database is the organization by Code section, followed by relevant regulations, and annotations for administrative documents and cases, all updated weekly. Tax Tracker News, a collection of daily journals, can be customized by subject and jurisdiction, and received as an email alert 2. RIA Checkpoint RIA Checkpoint includes electronic equivalents of the Federal Tax Coordinator 2d and United States Tax Reporter print "looseleaf services." The Law Library also maintains these two titles in print (Tax Collection). RIA Checkpoint includes selected Warren Gorham & Lamont tax journals and treatises, and other analytical and news materials. 3. LexisNexis and Westlaw LexisNexis and Westlaw both have extensive tax libraries, although LexisNexis is generally considered stronger in tax. Both systems include the Internal Revenue Code, regulations, cases, IRS rulings and pronouncements, and daily and weekly current awareness services, as well as journals and other secondary source material and, of course, integration of cases. Westlaw includes the full text of treatises published by the Thomson-West family (including the RIA services, and Warren Gorham & Lamont treatise titles). LexisNexis provides the text of Wiley and Matthew Bender treatises; if you know the publisher of a particular book title, you can determine which service has the searchable text. LexisNexis offers two approaches to researching tax materials: its Tax Library (FEDTAX) and its LexisNexis Tax Center. Adding a Tax Tab in Lexis and in Westlaw is recommended for identifying and accessing tax materials. 4. BNA Tax and Accounting Center The Tax and Accounting Center includes analysis, news, primary sources and practice tools covering federal, state and international tax, as well as financial accounting. Tax Management Portfolios are the major resource in the database. The more than 450 Portfolios are issued in three series: U.S. Income; Foreign Income; and Estates, Gifts, and Trusts with each series subdivided into many narrow areas of tax law examined in great depth. This is a highly recommended resource. 5. IRS Website The Internal Revenue Service provides a great deal of current information, including forms, on its website. Although the browse capability works better than searching, the site offers search options for retrieving tax materials. Choose the Tax Professionals tab, then the Basic Tools for Tax Professionals link in the left column for the best access to research materials, such as the code and regulations, the Internal Revenue Bulletin, and the Internal Revenue Manual. II. Starting Places A. Standard Treatises The following selected titles are useful for topical overviews of tax issues generally, or in specific areas of taxation. Some of the works are very scholarly, some practical, and others provide more general overviews. These materials should be used as a starting point to understand the issues and to collect references for further research. West’s Tax Law Dictionary is always helpful in a field with technical terms and jargon. Bittker & Lokken. Federal Taxation of Income, Estates and Gifts, 3d ed.
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