MSBA Tax Law Section

You may find some additional material relating to this area of the law through the following links. Neither the Section nor the MSBA vouches for the accuracy or reliability of any of the materials on any of these pages for any specific purpose. Anyone with a significant question about their legal rights or the law's application to a concrete situation important to them should consult a lawyer.

Minnesota Department of Revenue
http://www.taxes.state.mn.us/
Minnesota Department of Revenue – Collection Manual
http://www.taxes.state.mn.us/taxes/collection/other_supporting_content/collection_manual.shtml
Minnesota Department of Revenue – Legal and research information
http://www.taxes.state.mn.us/taxes/legal_policy/index.shtml
Minnesota Taxpayer Rights Advocate
http://www.taxes.state.mn.us/taxes/taxpayer_rights_advocate/tpra.shtml
Wisconsin Department of Revenue
http://www.dor.state.wi.us/
Illinois Department of Revenue
http://www.revenue.state.il.us/
Michigan Department of Treasury
http://www.michigan.gov/treasury
Iowa Department of Revenue
http://www.iowa.gov/tax/
Texas Comptroller of Public Accounts
http://www.window.state.tx.us/taxes/
New York Department of Taxation and Finance
http://www.tax.state.ny.us/
Florida Department of Revenue
http://dor.myflorida.com/dor/
South Dakota Department of Revenue and Regulation
http://www.state.sd.us/drr2/revenue.html
North Dakota Department of Revenue
http://www.nd.gov/tax/
Multistate Tax Commission
http://www.mtc.gov /
United States Bankruptcy Court – District of Minnesota
http://www.mnb.uscourts.gov/
United States Tax Court
http://www.ustaxcourt.gov/
Minnesota Legislature
http://www.leg.state.mn.us/
Minnesota Statutes Search
https://www.revisor.leg.state.mn.us/search/?search=stat
Minnesota Administrative Rules – Department of Revenue
https://www.revisor.leg.state.mn.us/rules/?agency=181
Minnesota Secretary of State – Business Center
http://www.sos.state.mn.us/home/index.asp?page=3
Minnesota Judicial Branch
http://www.mncourts.gov/
Minnesota Tax Court
http://www.taxcourt.state.mn.us/
Minnesota White Pages – State Government
http://www.mail.state.mn.us/
FindLaw
http://www.findlaw.com/casecode/
California Franchise Tax Board
http://www.ftb.ca.gov/
California Franchise Tax Board – Procedures & Practices
http://www.caltax.org/advocacy/FTB_Page/FTB_Main.html
Federation of Tax Administrators
www.taxadmin.org
Internal Revenue Service
http://www.irs.gov/
Internal Revenue Service – Forms & Publications
http://www.irs.gov/formspubs/index.html
Internal Revenue Manual
http://www.irs.gov/irm/index.html IRS e-file for Business and Self-Employed Taxpayers
Streamlined Sales Tax
www.streamlinedsalestax.org

IRS e-file for Business and Self-Employed Taxpayers
The IRS offers several electronic filing options designed specifically for the business filer. There are several ways you may choose to participate in the IRS e-file for Business programs.
http://www.irs.gov/efile/article/0,,id=118520,00.html

Electronic Federal Tax Payments (EFTPS)
Businesses and individuals can use the Electronic Federal Tax Payment System to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone, personal computer (PC) software or the Internet. Visit the EFTPS web site for all the latest information! Or visit the Department of Treasury’s Financial Management Services web page on EFTPS.
http://www.eftps.gov/

Quick Alert
Get on board and be one of the thousands of tax professionals that currently receive information on “up-to-the-minute” e-file events.
http://www.irs.gov/taxpros/providers/article/0,,id=97623,00.html

Employees

Employees
Information about hiring, recordkeeping, and other topics for business owners with employees.
http://www.irs.gov/businesses/small/article/0,,id=98862,00.html

Employee vs. Independent Contractor
Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.
http://www.irs.gov/businesses/small/article/0,,id=99921,00.html

Employment Tax for Small Business
If you have employees, you are responsible for Federal Income Tax Withholding, Social Security and Medicare taxes and Federal Unemployment Tax Act (FUTA).
http://www.irs.gov/businesses/small/index.html

Withholding Calculator
This easy-to-use calculator can help you figure your employees’ Federal income tax withholding so you can withhold the correct amount from their pay.
http://www.irs.gov/individuals/article/0,,id=96196,00.html

Contact Your Local IRS Office
IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.
http://www.irs.gov/localcontacts/index.html

The Taxpayer Advocate’s Office
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.
http://www.irs.gov/advocate/index.html

Learning Center

On-Line Classroom
View a streaming video of an IRS Small Business Workshop, take an IRS course or complete an online self-directed version of a workshop taught live around the country.
http://www.irs.gov/businesses/small/article/0,,id=97726,00.html

Small Business Tax Workshops
Throughout the country various non-profit and government organizations offer small business workshops.
http://www.irs.gov/businesses/small/article/0,,id=99202,00.html

Resources

Small Business Resources
This section offers links to a broad range of resources across federal and state agencies.
http://www.irs.gov/businesses/small/content/0,,id=98864,00.html

Small Business Products Online Ordering
Looking for a tool to help you meet your tax requirements? Choose from our free products, developed especially for the Small Business/Self-Employed person, and obtain updated information on existing products.
http://www.irs.gov/businesses/small/article/0,,id=101169,00.html

Join the Small Business/Self-Employed Mailing List
The Small Business/Self-Employed Division has a free electronic mail service designed to provide tax information for small business owners. Sign-up for the Small Business/Self-Employed mailing list and you will receive information about important upcoming tax dates, what's new on the IRS Web site, recently added tax forms and publications, IRS News Releases and special IRS announcements.
http://www.irs.gov/businesses/small/article/0,,id=154825,00.html

ProJusticeMN.org - Minnesota's Legal Community Serving the Public Good

Abusive Tax Schemes

Abusive Scheme Toolkits
To reach the maximum audience, the IRS recognizes the importance of partnering with external stakeholders. As a result, toolkits have been developed to aid stakeholders in assisting the IRS with counter-marketing against abusive tax schemes.
http://www.irs.gov/businesses/small/article/0,,id=106788,00.html

Resources for Specific Communities

Industries and Professions Index Page
Specific tax information for Agriculture, Automotive, Child Care, Construction, Cosmetology, Entertainment, Fishing, Gaming, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.
http://www.irs.gov/businesses/small/industries/index.html