27th Annual Tuesday & Wednesday, January 23‐24, 2018 Hya� Regency Columbus, Columbus, Ohio Workshop Q Ohio Tax Regional Update … Tax Advice for Companies Doing Business in Michigan and Pennsylvania Tuesday, January 23, 2018 3 p.m. to 4 p.m.
Biographical Information Gregory Gursky, Deputy Treasurer for Tax Policy, Michigan Dept. of Treasury 430 W. Allegan St, Lansing, MI 48922 Gregory E. Gursky was appointed Deputy State Treasurer for Tax Policy on January 20, 2016. Previously, he was a Director in PricewaterhouseCoopers’ State and Local Tax Group, where he was responsible for the management and oversight of all indirect state and local tax issues for the Greater Michigan Market. Prior to joining PricewaterhouseCoopers, Gursky spent more than 30 years with General Motors Corporation, concluding his work as the automaker’s Director of Property and Non- Income Taxes.As Deputy Treasurer for Tax Policy, Gursky will oversee Legislative Affairs, the Bureau of Tax Policy, and the Taxpayer Advocate.Greg holds a Bachelor’s degree in Accounting from Central Michigan University and a Masters of Taxation from Walsh College. Timothy D. Adams, Shareholder State and Local Tax, Schneider Downs & Co., Inc. One PPG Place, Suite 1700, Pittsburgh, PA 15222 (412) 697-5250 Fax (412) 261-4876 tadams@schneiderdowns.com Tim has more than 20 years of experience in public accounting, including more than 10 years with a national accounting firm. His focus is in state and local tax matters, including multi-state income and franchise tax, sales and use tax, gross receipts tax, incentives/credits and unclaimed property. Tim has successfully represented or assisted clients in state and local tax matters in nearly every state across the country, including audit representation and appeals, refund reviews, and multi-state consulting and planning that have yielded significant value to his clients. Executive Committee Member – PICPA Pittsburgh Chapter Member- PICPA State Tax Committee The Ohio Society of CPAs - Ohio Tax Reform Task Force Past Chair – Western Pennsylvania Tax Conference Committee Member – American and Pennsylvania Institutes of Certified Public Accountants Board Member – National Aviary Past President – Economic Club of Pittsburgh Tim is a graduate of Grove City College with a B.S. in Accounting. Emery (Jack) Stewart, Senior Manager State & Local Tax, Schneider Downs & Co., Inc. One PPG Place, Suite 1700, Pittsburgh, PA 15222 (412) 697-5443 Fax (412) 261-4876 estewart@schneiderdowns.com Jack began his sales and use tax career with Chartwell Advisory Group in 1998 specializing in sales and use tax refund reviews for construction projects with exempt entities in Pennsylvania. In 2001 Jack joined the state and local tax practice of PricewaterhouseCoopers in Pittsburgh, where he specialized in sales and use taxes providing services such as refund reviews, audit defense, taxability matrixes, managed audits, managed compliance agreements, and various tax appeals before various state agencies. Jack joined the state and local tax practice of Schneider Downs and Co., Inc. in Pittsburgh, Pennsylvania in 2005. Jack continues to specialize in sales and use tax matters for a wide range of industries including construction, manufacturing, gas and oil as well as transportation. Jack is a graduate of Rollins College with a B.A. in History and received a Post Baccalaureate in Accounting from Robert Morris University in Pittsburgh, Pennsylvania.
Biographical Information June Summers Haas, Partner Honigman Miller Schwartz and Cohn LLP 222 North Washington Square, Lansing,MI 488933 jhaas@honigman.com 517.377.0734 Fax 517.365.9534 June Summers Haas is a partner with Honigman Miller Schwartz and Cohn LLP in Lansing, Michigan where she specializes in advising clients on a nationwide basis on multistate tax strategies, resolving tax disputes and litigating state tax cases. She is a nationally recognized expert on nexus issues and has been in the forefront of litigation defining the parameters of the resale exemption, establishing the applicability of the unitary business principle to Michigan taxes, establishing Michigan’s casual transaction exclusion, and distinguishing between sales of services and sales of tangible property. In addition, Ms. Haas spearheaded efforts to enact procedural reform for Michigan tax administration and has been a consultant to the Michigan Chamber of Commerce and the Legislature in drafting the Michigan Business Tax and the Corporate Income Tax. She was a consultant to the California Commission on the 21st Century Economy. Prior to joining Honigman Miller Schwartz and Cohn LLP, Ms. Haas was Michigan’s Commissioner of Revenue, administering 23 taxes, managing an 800 person tax revenue operation and advising the Governor and Treasurer on tax policy. Ms. Haas served for three years as Director of the Multistate Tax Commission’s National Nexus Program. Ms. Haas also has over twenty years of private law practice experience, including extensive state tax litigation and appellate work. She is a member of the BNA State Tax Advisory Board and the Hartman State and Local Tax Forum Advisory Board. Ms Haas has been selected for inclusion in Best Lawyers in America and Michigan Super Lawyers since 2007. She is a frequent speaker and author on state tax topics throughout the country. She was named to “The All-Decade State Tax Team” by State Tax Notes in January 2010. She is the author of the chapter on Jurisdiction to Tax in the new IPT book, State Business Income Taxation. June Summers Haas is a graduate of the University of Virginia Law School and received a bachelor’s degree with distinction in economics from George Mason University in Virginia. She is an adjunct professor in Thomas M. Cooley Law School LLM in Taxation Program.
Michigan Tax Update DEPUTY TREASURER GREG GURSKY, MICHIGAN JUNE SUMMERS HAAS, HONIGMAN
Disclaimer Any tax advice in this communication is not intended or written to be used, and cannot be used by a client or any other person or entity for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any matters addressed herein. The information contained herein is general in nature and based on authorities that are subject to change. Applicability to specific situations is to be determined through consultation with your tax advisor.
AGENDA • Michigan Treasury “Best Operated Initiative” • New Informal Conference Settlement Authority • Statute of Limitations Dispute • Sales and Use Tax cases • MBT/CIT cases • Procedural Issues
Treasury’s Guiding Principles for Change Culture of Continuous Engaged Taxpayer Improvement Employees Service
How we get there In all we do, we keep these 5 core values in mind: Always consider the IMPACT ON TAXPAYERS Goal is FAIR AND EFFICIENT ADMINISTRATION of the tax system Be METRIC DRIVEN Think outside the Department – use benchmarks and best-in-class to help find INNOVATIVE SOLUTIONS COMMUNICATE and CELEBRATE SUCCESS Becoming the State’s THOUGHT LEADER requires: Innovative solutions to complex problems Accurate forecasting of the state’s economy and revenues A deep understanding of all proposed legislation
Our path towards best operated Newly appointed Treasurer Khouri gathers his leadership team to identify and agree on the; ASPIRATION BUILDING BLOCKS KEY VALUES From this point forward, all Treasury projects and initiatives would have to align with these guiding principles
Our path towards best operated Identify and implement the RIGHT ORGANIZATIONAL STRUCTURE and leaders
Our path towards best operated Implement regular and recurring COMMUNICATION of our aspiration, three building blocks and five core values INTERNAL: Help Treasury’s 1,500 employees connect their work to our “Best Operated” vision through town hall presentations, staff meetings, one-on-one discussions, news postings/intranet EXTERNAL: Share updates and successes with taxpayer associations, legislative groups and other external stakeholders
Our path towards best operated Dedicate resources to implementing a CONTINUOUS IMPROVEMENT (CI) support team within Treasury to; Facilitate and support the execution of specific operational improvement projects. Our “Best Operated” projects Create and support a platform and process for Treasury teams to identify, track and adjust agreed upon metrics related to CI projects Embed in all Treasury employees the perpetual aspect of CI as a core operating principle of the Department
Our path towards best operated Solicit internal and external INPUT and FEEDBACK to determine which Continuous Improvement projects and Treasury Initiatives we need to focus on to make the greatest impact moving us toward becoming “Best Operated” Continuously and consistently EVALUATE the PROGRESS of Continuous Improvement projects and other Treasury Initiatives to determine if intended progress/success is being achieved and course correct as necessary
Recommend
More recommend
