Mar. 08, 2022
Scott Shimick Wins Favorable Determination from the N.Y.S. Division of Tax Appeals
- Category: Featured Federal and State Taxation
Whiteman Osterman & Hanna attorney Scott Shimick recently obtained a favorable Determination from the New York State Division of Tax Appeals, which canceled the Department of Taxation’s determination of tax liability.
In a comprehensive 15-page Decision, largely adopting the arguments of the Firm made on behalf of It Works Marketing, Inc., the Division held that the reports issued by the taxpayer to its customers were personal and individual reports that were not substantially incorporated into the reports of other customers. Furthermore, the Division held that the mobile app and corresponding web application were not transfers of pre-written software. A copy of the Determination can be found here. The Firm is proud to have represented It Works Marketing, Inc. in obtaining this favorable result.