Altera Corporation & Subsidiaries (Altera Corp.) is battling the IRS in court over the validity of a federal income tax regulation that concerns Section 482 of the Internal Revenue Code (IRC).  

In a recent case involving residency before the New York State Tax Tribunal, In the Matter of the Petition of Leslie Mays, the issue of the taxpayer’s permanent place of abode was at the center. You may be surprised that the tribunal determined that an apartment that was maintained for less than five months was  a permanent place of abode.

Have you heard of cybersecurity? In this digital age, a malicious actor does not need to walk through your doors to steal from you. They can simply click a button. These malicious actors are educated, intelligent, and motivated. While companies strive to establish the impossible perfect defense, a hacker needs to get into their systems only once.