Alston & Bird Tax Blog

Josh Labat

Josh Labat

About Josh Labat

Joshua A. Labat is an associate based in the New York office. Josh focuses his practice on complex state and local tax controversy, administrative proceedings, audits, litigation, and unclaimed property matters.

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Pushing Beyond the Limit: Examining the Scope of Subpoenas Issued During Unclaimed Property Audits

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A Delaware court quashed a subpoena aimed at an unclaimed property holder, but the victory may be short-lived. Our Unclaimed Property Team explores the latest court decision addressing a subpoena for records dating back to the 1990s. The subpoena asked for every check issued from 27 accounts over 20 years, including cleared and voided checks and checks issued to payees in other statesThe court found the subpoena too expansive and unreasonableThe third-party auditor’s incentives and motives were called into question Read the full advisory here. [...]Read more

NY Tribunal Disallows Broker-Dealer Sourcing for Receipts from a Disregarded LLC

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Our State & Local Tax Team discusses a decision from the New York Tax Appeals Tribunal that holds that a single member of a broker-dealer is not entitled to use broker-dealer sourcing in NY.

Decision impacts millions at stake for NY taxpayers
Taxpayers relied on prior guidance from the NY Division of Taxation
The Tribunal reverses a widespread view on disregarded LLCs

Read the full advisory here. [...]Read more

Amendment to NYS Tax Law Affects Recording of Deeds for LLCs

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New York’s new real estate transfer tax recording requirements for LLCs raise questions on whether the scope and complexity of the changes can be enforced or noncompliance monitored. Our State & Local Tax Group explores:

Disclosing all LLC members
Who is a “natural person”?
Compliance and confidentiality concerns

Read the full advisory here. [...]Read more