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HMB Article Cited in MN Supreme Court Qui Tam Case

A Recipe for Bad Tax Policy: False Claims Acts and StateTaxation 03/08/2018

By: Fred O. Marcus, Jordan M. Goodman and Christopher T. Lutz

In 2013, Fred O. Marcus, Jordan M. Goodman and Christopher T. Lutz wrote an article urging states to reject the applications of False Claims Acts to state and local taxes. The article was published in the Journal of Multistate Taxation and Incentives, Thomson Reuters/WG&L. Volume 22, Number 9. January 2013.

Since, the article was cited in various case briefs including, most recently in a Minnesota Supreme Court case regarding MN's false claims acts' applicability to telecom taxes. In that case, a relator has taken the position that a number of telecommunications companies in the state fraudulently underpaid telecommunications charges. The defendants, however, have argued that the telecommunications charges are taxes under Minnesota law, and therefore are not subject to the state's False Claims Act.

HMB regularly represents defendants of Qui Tam claims and is a frequent source for updates. Unlike in Minnesota, the Illinois False Claims Act applies to a number of state taxes and HMB has been heavily involved in defending such cases. To keep up with HMB's progress in these cases, be sure to check out David Ruskin's thoughts. David is a thought leader in this area, regularly speaking on the topic and representing defendants in such cases.

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