State Income and Franchise Tax

State Audit Representation Services

Ryan manages the audit process from beginning to end, ensuring that we minimize our client’s burden to the fullest extent possible. Our professionals handle the arduous process of producing records for the state and securing files required to build the case, determining which issues merit an appeal and the likelihood of success for each. We manage the day-to-day information flow between our client and the taxing authority to ensure timely, complete, and accurate responses and assist with accelerated dispute resolution processes to reduce the costs and other burdens associated with audit defense activities. As needed, we meet with auditors, dispute resolution officers, administrative hearings attorneys, and other agents to clearly identify all positions that impact our client’s ability to achieve a favorable outcome. From informal conferences to administrative level appeals, our goal is to resolve tax controversies quickly and professionally. And when disputes can’t be resolved through simple negotiation, we’re prepared to fight for our clients’ interests for as long as it takes.

Services Provided

Ryan represents our clients’ interests during tax audits to ensure they pay only their fair share of taxes. Our Audit Representation provides a comprehensive range of services, including:

• Audit coordination
• Audit review and opportunity assessment
• Audit sampling analysis and evaluation
• Controversies and appeals
• Responses for information and document requests
• Risk assessments
• Tax audit representation
• Tax compliance and reporting evaluation
• Taxability determinations
• Voluntary disclosure and registration

State Tax Compliance Services

Ryan’s Tax Compliance professionals provide a breadth of expertise in tax administration and process improvement to help clients effectively manage their compliance processes and focus on a broader strategic vision for total tax performance. Functioning as an extension of our client’s tax department, we offer a full suite of compliance and automation solutions that streamline internal tax operations, including managing costs and employee resources, eliminating manual processes, minimizing overpayments and errors on returns, and reducing risk and the likelihood of notices and penalties.

Strategic Tax Planning Services

Ryan’s Strategic Tax Planning services focus on our client’s overall tax performance, creating greater opportunities to measure and improve efficiency, develop a more strategic approach to tax, and deliver outstanding shareholder value. Through benchmarking current performance, identifying best practices in relation to peer and historical performance, and measuring the delta between reality and the potential of our client’s tax department, Ryan provides a clear strategic plan for transforming the tax function into a Tax Competency Center.

Ryan professionals help our clients plan and implement processes and technologies that improve the efficiency and effectiveness of their tax operations. We assess tax positions and develop strategic plans that include transaction structuring, business reorganization, and alternative filing positions. And we ensure that the efforts of our clients' tax departments are positively impacting the overall strategic objectives of their organizations.

Services Provided
Ryan leverages years of experience and best practices to help our clients design and implement proven planning strategies for mitigating risk, minimizing tax liabilities, and improving efficiency and effectiveness through a suite of services, including:

• Alternative filing positions
• Business reorganization
• Risk mitigation planning
• Strategic business planning
• Tax automation
• Total performance assessments
• Transaction structuring
• Workflow assessments and solutions

Tax Research Services

Ryan’s Tax Research services cut through complicated and constantly changing state and local tax rules to uncover the issues that truly matter to our clients. Our researchers not only analyze the law, they evaluate and verify individual circumstances to apply the law to each possible scenario. 

Our seasoned professionals are well versed in preparing tax matrices for all types of industries, writing opinion letters on the tax consequences of complex and unusual transactions, preparing requests for administrative rulings on intricate issues, determining nexus and filing requirements, and reviewing specific transactions to ensure that our tax decision solutions are accurate and consistent. Additionally, we provide research and update services to the taxability matrices we develop.

Services Provided

Ryan has an experienced team of professionals that research complex and evolving tax issues, legislation, and developments to identify and address the potential tax implications of multi-jurisdictional operations. Our Tax Research services include:

• Nexus determinations and filing requirements
• Opinion letters
• Requests for administrative rulings
• System configurations
• Tax matrices
• Training

Revenue Agent’s Report (RAR) Services

The federal Revenue Agent’s Report (RAR) provides an excellent opportunity for companies to evaluate their past state and local tax returns for overpayments and missed credit opportunities. Ryan’s RAR compliance services help clients overcome the compliance requirements and administrative challenges associated with RAR compliance. Our seasoned income tax compliance professionals accurately amend state and local income tax filings to address jurisdictional requirements. We examine our client’s federal audit reports to proactively identify opportunities to minimize their tax liabilities, and we ensure that all returns are statutorily accurate and include the necessary forms and documentation required by the taxing jurisdiction. Leveraging tax preparation software, Ryan provides return preparation services to produce thorough, timely, and accurate filings. We handle all the administrative aspects related to the filings to ensure a smooth and seamless process for our clients. Our team provides added value and expertise by sharing knowledge and best practices for total tax performance.

Business, Professional, and Occupational License (BPOL) Tax

In the Commonwealth of Virginia, more than 100 municipalities subject business owners to a Business, Professional, and Occupational License (BPOL) tax for the privilege of doing business within their borders. The BPOL tax is assessed at the county level, and for many, is their primary source of revenue.

The BPOL tax is imposed on a taxpayer’s gross receipts earned from business services that occur within the municipality, even if that business is in a tax or financial statement loss. Business services subject to BPOL tax include engineering, legal, accounting, data processing, advertising, medical, computer repair, and cleaning services, among others. It is not uncommon to find that companies are overpaying their BPOL taxes by as much as 50%.

Ryan’s experienced team of state and local tax professionals work with clients to review their BPOL tax liabilities to ensure that they are correctly calculated. In many instances, we find that our clients have overpaid their BPOL tax and are entitled to refunds and lower tax payments in the future.