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Tax Alerts
Tax Briefing(s)
One Big Beautiful Bill Act (Senate Proposal June 16, 2025)2025 Post-Filing Season Update2024 Post-Election Tax Policy Update
IRS Reminds Newlyweds To Update Tax Information for Smoother Filing
The IRS has advised newly married individuals to review and update their tax information to avoid delays and complications when filing their 2025 income tax returns. Since an individual’s filing sta...
IRS Offers Relief for Individuals Who Missed April Tax Filing Deadline (IR-2025-66)
The IRS has announced several online resources and flexible options for individuals who have not yet filed their federal income tax return for the tax year at issue. Those who owe taxes have been enco...
Court Lacked Jurisdiction to Rule on Innocent Spouse Relief (Fakir, DC Mich.)
A district court lacked jurisdiction to rule on an individual’s innocent spouse relief under Code Sec. 6015(d)(3), in the first instance. The individual and her husband, as taxpayers, were liable f...
LLC Not Entitled to Full Conservation Easement Deduction; Adjusted Basis Limitation Affirmed (Glade Creek Partners, LLC, CA-11)
A limited liability company classified as a TEFRA partnership was not entitled to deduct the full fair market value of a conservation easement under Code Sec. 170. The Court of Appeals affirmed the T...
Married Couple not Entitled to Refund for Depreciation Deduction (Shleifer, DC Fla.)
A married couple was not entitled to a tax refund based on a depreciation deduction for a private jet. The Court found the taxpayers’ amended return failed to state the correct legal basis for the c...
AZ - Local tax rate table released
The Arizona Department of Revenue has announced new local transaction privilege tax (TPT) rate changes.City of Douglas (Effective July 1, 2025) Amusements tax rate decreased from 3.8% to 0.0% (with a...
CA - Updated guidance provided on use tax
Updated guidance is provided regarding California use tax. Topics discussed include the application of use tax and the exemption for items purchased in a foreign country. CDTFA Publication 110, Use T...
CO - Court affirms local district couldn't be forced to impose Mill Levy
The Colorado Court of Appeals upheld a ruling that the Marin Metropolitan District (MMD) cannot be forced to impose a 2008 mill levy on vacant land owned by Century at Landmark, LLC. The levy was tied...
NY - Payment in lieu of taxes for lido beach in the town of Hempstead extended
Enacted New York legislation extends the expiration of payments in lieu of taxes for Lido Beach in the town of Hempstead from June 30, 2025, to June 30, 2027. Ch. 153 (S.B. 7806), Laws 2025, effective...
UT - Publication on vehicle property assessment fees revised
The Utah State Tax Commission has updated its publication on vehicle property assessment fees. Utah vehicles are subject to either an age-based uniform fee or a 1.5% uniform fee that must be paid befo...
WA - Broadcast station's retransmission agreements did not qualify for preferential broadcasting rate
A television broadcast station was not engaged in broadcasting when it entered into retransmission consent agreements with multichannel video programming distributors (MVPDs) and therefore did not qua...
WY - Local tax rate changes announced
Wyoming has issued a revised overview of changes in local tax rates effective July 1, 2025, for sales, use, and lodging taxes across various localities. The only change from the chart issued April 1, ...

Welcome to Simmons & Company

A Professional CPA Corporation

Simmons & Company is the CPA firm to meet your individual and business tax needs. We deliver a complete client service experience with professional, yet personal attention. Please browse our site to learn more about our company and our services.

"As the CPA behind Simmons & Company, I strongly believe in the value of professional relationships. I view every client relationship like a partnership and I truly believe that my success is a result of your success."

--Marc L. Simmons, CPA

At Simmons & Company, we have developed strong expertise in areas serving:

  • Dental and Medical Practices and their Owners
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