Michael Cataldo Email & Phone Number

Represent businesses and high-net-worth individuals before state and local tax departments during audits, protests, administrative appeals, and litigation. While I strive to secure settlement of these disputes at early stages, often times it is necessary to seek judicial review of the state tax department actions.Advise businesses of all sizes and industries on state and local tax issues, and recommend business structures to reduce the overall impact of these taxes. Advise on corporate income and franchise tax, personal income tax, sales and use tax, property tax, transfer tax, employment tax, gross receipts tax, and local business taxes from jurisdictions throughout the country. Corporate income and franchise tax issues typically involve nexus, combined reporting, business or nonbusiness income, apportionment, tax credits, and withholding. Personal income tax issues include state residency, sourcing of income, and withholding. Sales and use tax issues typically involve nexus, taxation of services and intangibles, occasional sale and sale for resale exemptions, sourcing of receipts, and securing resale certificates.Property tax issues typically involves changes in ownership for reassessments, and valuations of business enterprises to determine fair market value.Employment tax issues typically involve employee/independent contractor classification, wage withholding, and withholding for employees working from multiple states. Many businesses learn of state tax filing obligations many years after that return was due. As a result, a business may be subject to taxes for all of the years for which it was required to file, as well as interest on the unpaid tax and non-filing and late payment penalties. I have negotiated numerous voluntary disclosure agreements for these businesses with every state in the country to limit the penalties and the number of years for which tax returns must be filed.

Listed skills include Tax Law, Corporate Tax, Tax, and State Tax.