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349 East Multistate Tax Planning LLC

349 East Multistate Tax Planning LLC349 East Multistate Tax Planning LLC349 East Multistate Tax Planning LLC

349 East Multistate Tax Planning LLC

349 East Multistate Tax Planning LLC349 East Multistate Tax Planning LLC349 East Multistate Tax Planning LLC

"Seeing Beyond the Horizon"

"Seeing Beyond the Horizon"

About Us

State and Local Taxes -- A Unique InquiryDavid Uri Ben CarmelArticles and Presentations 349 East Tax Alerts and Headline News And TrendsTeaching ProfessionalismBooklets

State and Local Taxes -- A Unique Inquiry

State and local taxes are a unique breed of taxes raising issues lacking federal counterparts. These are not merely federal taxes writ small.  As a consequence, businesses and federal tax practitioners need the advice of a state tax advisor having an understanding of nationwide issues, trends, and authorities -- the 360 degrees perspective not available from firms staffed by numerous "local desks".  


Over more than 25 years, our principal has assisted clients in determining, from coast to coast:  

  • How to manage the number of jurisdictions in which they have tax presence (tip: tax presence is not always undesirable) and the taxes for which they have such presence; 
  • The determination of whether and when entities may file separate, combined, or consolidated income and franchise tax returns;
  • Tax advantageous structures to relationships and transactions; 
  • The characterization of sales as being of goods or services, and as being taxable or nontaxable. 


The issues we address are unique and, thus, require creative thinking.  For example, 

  • What issues are raised when a state adopts an alternative apportionment formula increasing a business's taxable income by 100-times? 
  • What issues are raised when a state uses an apportionment formula to determine economic nexus?
  • When national retailers issue vouchers in class action settlements, may/should they permit the vouchers to be used to pay sales taxes?
  • How do escheat laws apply to hidden assets received in a purchase made from a federal receivership? 
  • What proof is needed to qualify for a state version of a federal credit?
  • When a business collects but does not remit sales taxes, how can these funds  later be remitted to the state without exposing the business to potential criminal consequences?
  • How may a former domiciliary of a state purchase a home in that state without being treated a resident? 
  • What is to be done when a taxpayer has a long-established practice of purchasing valuable artwork and displaying the same at its wholly-owned  businesses without paying use taxes to the state in which the artwork is displayed?
  • How should a taxpayer respond to unauthorized, troublesome, questions on state tax forms?
  • In determining whether a jurisdiction's special tax on real property transfers applies, how may separate apartment units be treated as a single unit?


Of course, at times the issues presented are less complex but instead require extensive compliance and process-management.  Here, we work closely with the client's compliance personnel or outside accountants to cost-effectively complete voluntary disclosure agreements in ten, 20, or more states, or in preparing many periods' amended returns.  


Strategically, we sometimes provide our greatest value by providing behind-the-scenes advice so that the client can quietly conclude a risky audit.  


Why use a consultant instead of a lawyer?

When clients conclude that they do not need the added protection and expense of legal counsel,  we can provide high-level guidance on more-flexible terms and at advantageous rates as compared to a law firm.  


What if a lawyer or CPA is needed?

We have contacts throughout the United States.  It will be our pleasure to make the necessary introductions.


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Learn More

349 East Multistate Tax Planning LLC

6218 Georgia Ave. NW, Office 506

Washington D.C.  20011-5125

(847) 656-4823

Contact: David Uri Ben Carmel

[email protected]


Find out more

David Uri Ben Carmel

David Uri Ben Carmel (fka David A. Fruchtman), principal of 349 East Multistate Tax Planning LLC, has advised clients on complex issues in all 50 states and the District of Columbia involving tax planning, disputed audits, and tax controversies before administrative bodies and courts.  He was the Partner in charge of state and local taxation at the law firms of Steptoe & Johnson LLP and Winston & Strawn LLP. He served as a Special Deputy Attorney General to the state of Hawaii.  He is admitted to the U.S. Supreme Court and submitted a much-discussed amicus brief in Wayfair warning the Supreme Court about the states' intentions to experiment by imposing sales taxes on many multistate services. The brief was the subject of an article in the National Law Journal (copies of the brief and article are included in the "Covering the Waterfront" booklet available below). 


Mr. Ben Carmel assists clients on complex issues involving virtually all subnational taxes -- whether business activity taxes (most often income taxes), transaction taxes (most often sales or use taxes), excise taxes and fees (involving activities deemed to be "privileges"), net worth taxes (typically based on the value of a franchise or item), unclaimed property (not a tax but every bit as onerous in its potential impact on a business's finances), and residency issues (for individuals).   


Mr. Ben Carmel is a past chairman of the Income and Franchise Taxes Subcommittee of the American Bar Association's state tax committee, and for more than 25 years has been co-author of the ABA's Sales and Use Tax Deskbook.  He lectured at NYU's Summer State and Local Tax Institute for 13 years on constitutional issues, LLC and partnership taxation, and escheat of abandoned property, and at Georgetown Law Center for six years on state taxation of foreign businesses.  He is the author of more than 100 articles, two Bloomberg BNA tax portfolios on "The Definition of a Unitary Business" (1110-3rd) and "Consolidated Returns and Combined Reporting" (1130-3rd), and has delivered scores of speeches and webinars across the United States.  He is a graduate of Harvard Law School.   


Mr. Ben Carmel does not claim any successes as his own.  Rather, he proudly included the following note of appreciation in his unitary business portfolio expressing gratitude to his mentors:


"A Note of Appreciation:  During Mr. [Ben Carmel's] career, he has been privileged to work with and learn from four of the leading state tax lawyers of his, or any, era. First among these was the late Paul Frankel, whose enthusiasm, good nature, and brilliance make him the undisputed, all-time, heavyweight champion of the state tax world. Second was Richard (Rick) Hanson, whose analytical and writing skills are unsurpassed. It was Rick's insights as taxpayer's counsel in Quill Corporation that lead to the untethering of Commerce Clause analysis from Due Process analysis and, in turn, resulted in a tax presence win for remote businesses that withstood unrelenting attacks for the better part of three decades. Third is Fred Marcus, whose integrity and knowledge of the law have long made him a trusted advisor to America's largest businesses, and a pleasure to work beside. And fourth is Stanley (Stan) Kaminski, whose tremendous recall, ability to simplify complex issues, and unassuming manner have made him a welcome figure in the offices of taxpayers and tax collectors alike. Therefore, using this portfolio to its greatest advantage, Mr. [Ben Carmel] extends a sincere 'Thank you' to each of them."


For more write to [email protected] or call 847/656-4823 

Articles and Presentations

Over the years we have written more than 100 articles and reports, and delivered scores of lectures,  seminars, and webinars at universities, bar associations, and tax organizations.  Here are samples of our written materials... 

2025 Special Report: The Systemic Problem With U.S. State Income Taxation of Nondomiciliaries (pdf)Download
2024 Article: Turning Square Corners on a Crooked Street (Tax Notes State) (pdf)Download
2023 Article: Personal Jurisdiction & Economic Nexus vs Market-Based Sourcing (Tax Notes State) (pdf)Download
2023 MTC Income Sourcing Group Submission (pdf)Download
2022 Article: Tax Planning Catastrophes (Tax Notes State) (pdf)Download
2022 Article: Unknown Unknowns: State Tax Hazards in Transaction Planning (Tax Notes Federal) (pdf)Download
2021 Article: After Ford - Personal Jurisdiction for E-Commerce Vendors (Tax Notes State) (pdf)Download
2021 Presentation: State Tax Hazards in Transaction Planning (pdf)Download
2020 Webinar: State Transfer Pricing (pdf)Download
2020 Article: The International, Federal, And State Taxation Forecast For 2020 (Law 360) (pdf)Download
Selected Older Pieces: Philosophy, Constitution, LLCs, Aircraft Purchases, Apportionment (pdf)Download
Portfolios - i) Definition of a Unitary Business and ii) Consolidated Returns and Combined Reporting (pdf)Download

Alerts and Seminars

Tax Alerts and Materials from Quarterly Program For Intermediate and Advanced 

CPAs, Lawyers, In-House Experts, Academics, and Government Officials 

349 East Tax Alert: News Item -- Taxpayers Lose Two-Thirds of Cases (2025) (pdf)Download
349 East Tax Alert: $1 Million Missed Opportunity (2024) (pdf)Download
State and Local Taxation: Headline News and Trends (29th ed. September 2022) (pdf)Download
State and Local Taxation: Headline News and Trends (28th ed. June, 2022) (pdf)Download
State and Local Taxation: Headline News and Trends (27th ed. March, 2022) (pdf)Download
State and Local Taxation: Headline News and Trends (26th ed. December, 2021) (PDF)Download
State and Local Taxation: Headline News and Trends (25th ed. September 2021) (pdf)Download

Teaching Professionalism

Our Principal Teaches Best Practices to Tax Practitioners

Turning Square Corners on a Crooked Street. Advising clients when states disregard the law (pdf)Download
Tax Planning Catastrophes. Reliance on industry practices can result in many years' tax liabilities (pdf)Download
Unknown Unknowns. Demonstrating what happens when federal tax experts over-extend themselves. (pdf)Download
Practitioner Responds. Counseling state officials to reject the bad advice of one of their leaders. (pdf)Download
Nonlitigated Resolutions. Case studies show how to win by avoiding unnecessary litigation. (pdf)Download

Booklets and Special Reports

The Systemic Problem With U.S. State Income Taxation of Nondomiciliaries (Special Report 2025) (pdf)Download
Principled Subnational Tax Practice (2024) (pdf)Download
Advising Foreign Businesses About U.S. Subnational Taxes (2019) (pdf)Download
Wayfair Amicus Curiae Brief and Collected Articles (2018) (pdf)Download
American State and Local Taxes: What Israeli Businesses Must Know (Hebrew 2006) (pdf)Download

We Rely on Renewable Energy

349 East Multistate Tax Planning LLC

[email protected]

847/656-4823

Copyright © 2024    349 East Multistate Tax Planning LLC - All Rights Reserved.

 California Poppies by Benjamin C. Brown (Public domain/via Wikimedia) 

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