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Note: The following is an excerpt from the introduction to the
article as published in The State and Local Tax Lawyer, 2006 Symposium Edition. Author citations have been
omitted for brevity.
Optimizing Tax Administrators’ Resources in Addressing Abusive Tax Shelters
Nonie Manion, Mike Duffel, and Michael B. Infantino*
I. INTRODUCTION
Since the late 1990s the creation of illegal or abusive tax avoidance transactions has grown dramatically. Attitudes toward personal and corporate taxation have substantially changed over the past few years and have lead to more complex business entities and transactions. Over the past decade, personal and corporate taxpayers have increasingly focused more resources on state tax planning while state tax codes have simultaneously become more complex. Corporations have become more complex in their organization and are increasingly involved in transactions that cross national and international boundaries using a variety of accounting practices. These factors, when coupled with the complex federal and state tax laws, have created unprecedented and unforeseen taxation issues with revenue impacts in the hundreds of millions of dollars.
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*Nonie Manion : Director of Audit, New York State Department of Taxation and Finance.
Mike Duffel: Director of National Business Audit Bureau, California Franchise Tax Board; Certified Public Accountant.
Michael B. Infantino: Associate Attorney, New York State Department of Taxation and Finance.
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