Marianna Dyson Email & Phone Number

I am a member of the Employee Benefits and Tax groups, and practice in the areas of payroll tax, fringe benefits, and information reporting, with a specific focus on perquisites provided to employees and independent contractors (including directors), worker classification, tip reporting, cross-border compensation, backup withholding, information reporting (e.g., Forms W-2, 1099, and 1042-S), and penalty abatement. At a time when perquisites of executives and directors are the subject of intense government and shareholder scrutiny, my pracitce provides experienced consulting, compliance, and tax controversy services related to commonly provided perks, settlement payments, attorney's fees, and employee business expense reimbursement plans. I work with large employers, both U.S. and multinational corporations, on the minimization of employment taxes (FICA taxes, FUTA taxes and income tax withholding) the special FICA tax timing rules for nonqualified deferred compensation, the successor employer rules for FICA taxes, the voluntary correction of employment tax mistakes, and the abatement of late deposit, information reporting, and Combined Annual Wage Reporting (CAWR) mismatch penalties for reasonable cause. I work with many restaurant industry employer on tip reporting, service charges, Tip Reporting Alternative Commitment (TRAC) agreements, and Section 45B credits. Moreover, I have a lot of experience with resolving disputes with federal and state tax authorities over the employment tax classification of workers (independent contractor v. employee), including the application of Section 530.