
Marvin A. Kirsner is a shareholder in the Fort Lauderdale office where his primary areas of practice deal with corporate, transactional and industry specific tax issues. He serves as the Co-Chair of the State and Local Tax (SALT) Practice.
Concentrations
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Internet tax and electronic commerce tax issues
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Multistate tax issues
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Federal, state and local tax controversies
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Federal and state tax planning for business transactions, mergers, acquisitions and divestitures
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Telecommunication tax matters
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Bankruptcy tax matters
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State tax incentives for corporate relocation
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Entertainment industry tax issues
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Energy tax incentives
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Climate change
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Blockchain/cryptocurrency
More Legal and Business Bylines From Marvin A. Kirsner
- Federal Court Has Jurisdiction Over Local Carbon Tax Dispute - (Posted On Wednesday, June 29, 2011)
- Bill Criminalizing Sales Tax Skimming Software Passed by Florida Legislature - New York Bill Would Do the Same - (Posted On Friday, April 06, 2012)
- Low Income Housing Tax Credits considered part of Creditor’s Claim - (Posted On Saturday, August 11, 2012)
- Payroll Tax Fraud by Accountant Keeps Employer’s Statute of Limitations Open - (Posted On Tuesday, March 12, 2013)
- IRS Expands Voluntary Worker Classification Compliance Program - (Posted On Thursday, March 21, 2013)
- Senate Passes Bill that Would Allow Tribes to Collect Sales and Use Taxes on Internet Sales - (Posted On Friday, May 31, 2013)
- Most Cloud Computing Services Not Subject to New Jersey Sales Tax - (Posted On Wednesday, July 24, 2013)
- A Tech Industry-Friendly Stance On Cloud Computing Tax - (Posted On Saturday, September 14, 2013)
- California Franchise Tax Board (FTB) Unable to Assess Enhanced Promoter Penalties Prior to 2004 - (Posted On Monday, January 13, 2014)
- San Francisco Gross Receipts Tax - (Posted On Sunday, January 19, 2014)
- Supreme Court Limits Application of Tax Injunction Act for Certain Challenges to State Tax Reporting Regimes - (Posted On Monday, March 09, 2015)
- FinTech Companies Should Be Wary of Potential Sales Tax - (Posted On Tuesday, May 10, 2016)
- Tax Treatment of Bitcoin Has Many Open Questions - (Posted On Tuesday, June 28, 2016)
- Bill to Simplify State Tax Withholding on Mobile Workers Passes House - (Posted On Monday, October 17, 2016)
- States Looking at Legalized Fantasy Sports as Revenue Source - (Posted On Wednesday, November 02, 2016)
- Investors in Many Syndicated Conservation Easement Deals Must Notify the IRS - (Posted On Friday, December 30, 2016)
- IRS Does Not Reduce Winning Thresholds for Casino Information Reporting & Will Not Track Electronic Player Cards for Tax Purposes - (Posted On Friday, December 30, 2016)
- Highlights of the Tax Cuts and Jobs Act - (Posted On Friday, December 22, 2017)
- IRS Says Prepayment of 2018 Property Taxes Will Not be Deductible in 2017 if Not Actually Assessed - (Posted On Thursday, December 28, 2017)
- Sexual Harassment Settlements With Nondisclosure Agreement Will Not Be Deductible Under New Tax Law - (Posted On Friday, December 29, 2017)
- U.S. Supreme Court to Hear Arguments on Whether Physical Presence is Required for Sales and Use Tax Purposes - (Posted On Wednesday, January 17, 2018)
- California Proposes Legislation to Impose Sales and Use Tax on Services - (Posted On Tuesday, February 13, 2018)
- Taxpayers Bear Risk of State’s Proposals to Counter Elimination of SALT Deduction - (Posted On Thursday, February 15, 2018)
- Supreme Court Internet Sales Tax Case Will Require Many Companies to File State Corporate Income Tax Returns – Even If They Are Not Subject to Sales Tax - (Posted On Thursday, July 19, 2018)
- Limitations for Charitable Deductions and SALT Credits - (Posted On Friday, August 24, 2018)
- Florida Sales Tax on Commercial Real Property Leases Reduced Beginning January 2019 - (Posted On Wednesday, December 12, 2018)
- Retailers Not Eligible for 100% Leasehold Improvement Write-Off Due to Legislative Glitch - (Posted On Tuesday, September 17, 2019)
- High Deductible Health Plans and Expenses Related to COVID-19 - (Posted On Friday, March 13, 2020)
- Tax Credit for Emergency Sick Leave and Family Leave Paid by Employers Under the Families First Coronavirus Response Act - (Posted On Thursday, March 26, 2020)
- Employee Retention Tax Credit for Employers Under the CARES Act - (Posted On Monday, April 06, 2020)
- U.S. Federal Tax Changes in Response to Coronavirus Disease 2019 - (Posted On Tuesday, April 07, 2020)
- PPP Loan Will Cause Related Company to Be Ineligible for CARES Act Employee Retention Tax Credit - (Posted On Tuesday, May 12, 2020)
- Congress Passes the PPP Flexibility Act - (Posted On Thursday, June 04, 2020)
- Lenders Should Not Report PPP Loan Forgiveness to IRS or to Borrowers - (Posted On Wednesday, September 23, 2020)
- IRS Endorses State and Local Tax Deduction Cap Workaround - (Posted On Tuesday, November 10, 2020)
- Employee Retention Tax Credit Available to Businesses Because of New Lockdowns - (Posted On Monday, December 07, 2020)
- Employee Retention Tax Credit Enhanced and Extended by COVID-19 Stimulus Package - (Posted On Monday, December 28, 2020)
- Paycheck Protection Program – Expected Impact of ‘Second Draw’ Loans - (Posted On Monday, January 04, 2021)
- The Employee Retention Tax Credit Under the American Rescue Plan Act - (Posted On Monday, April 05, 2021)
- State Sales Tax on Sale of Non-Fungible Tokens (NFTs) – Questions and Answers - (Posted On Thursday, April 29, 2021)
- IRS Says No Tax-Free Exchange Treatment for Swaps of Bitcoin, Ether, and Litecoin - (Posted On Tuesday, June 22, 2021)
- Infrastructure Bill Contains New Cryptocurrency Reporting Requirements - (Posted On Thursday, August 05, 2021)
- Possible Early End to Employee Retention Tax Credit Could Mean Trouble for Businesses Monetizing Credit Before End of 4th Quarter - (Posted On Monday, October 11, 2021)
- Employee Retention Credit Terminated Early Retroactive to Oct. 1 by Infrastructure Act – No Penalty Relief or Time to Pay Back Advance Credit - (Posted On Friday, November 12, 2021)
- Top 10 Revenue Raisers in the House-Passed Build Back Better Act - (Posted On Monday, November 29, 2021)
- Late Payment of Deferred Payroll Taxes Under CARES Act Could Result in Harsh Consequences - (Posted On Monday, November 29, 2021)
- Restaurant Businesses Entitled to Favorable Employee Retention Credit Treatment - (Posted On Tuesday, February 15, 2022)
- Sales Tax on NFTs: Washington State Guidance Blazes Trail Other States May Follow - (Posted On Thursday, July 21, 2022)
- Florida Legislature Reduces State-Level Sales Tax on Most Real Property Leases - (Posted On Tuesday, May 30, 2023)
- IRS Says General Supply Chain Disruptions Do Not Justify Employee Retention Credit - (Posted On Friday, July 28, 2023)
- Guidance Published on Florida’s Live Local Act Property Tax Exemption for Middle Market Multifamily Projects - (Posted On Thursday, August 31, 2023)
- Treasury and IRS Issue New Proposed Regulations on Digital Assets - (Posted On Tuesday, September 05, 2023)
- IRS Halts Processing of Employee Retention Credit Claims, Announces Initiatives for ERC Claims Filed by Ineligible Businesses - (Posted On Wednesday, September 20, 2023)
Marvin Kirsner of Greenberg Traurig is a National Law Review Go-To Thought Leader for his articles on income and payroll taxes and how they intertwine with COVID-19 emergency legislation including the use and repayment of Paycheck Protection Program (PPP) loan funds as dictated by the Coronavirus Aid, Relief, and Economic Security (CARES) Act; PPP loan administration news for both borrowers and lenders and updates to programs such as the PPP Flexibility Act. With the quick passage of the initial pandemic relief legislation, Mr. Kirsner's analysis of pandemic related IRS guidance and his discussion of various tax credits, including under the Families First Coronavirus Recovery Act (FFCRA) provides much-needed clarity for business owners and advisers.