Tax Dispute Resolution Quarterly

A conversation with Greg Matson—Executive director of
Multistate Tax Commission
By Shirley Sicilian, National Director for State and Local Tax Controversy
The Multistate Tax Commission (MTC or the Commission) marks its 49th anniversary this July. Over the
years, the Commission has served as a forum for states to come together and work through the important
state tax issues of the day. The issues, and the Commission members who discuss them, are always
changing. But one thing that has been relatively stable is the executive director. Since the MTC began in
1967, there have been only five executive directors. Greg Matson is the fifth, and is just getting started in
his new role.
During the Commission’s March 2016 meetings in Salt Lake City, Shirley Sicilian had an opportunity to sit
down with Greg to discuss his vision for the Commission and his perspective on current multistate tax
issues, as well as numerous personal reflections. The May 2016 issue of the Journal of Multistate Taxation
and Incentives includes the interview exploring his vision for the Commission and perspective on current
multistate tax issues as well as how taxpayers can effectively interact with the MTC.
Retroactive tax legislation—Considering both sides of the sword
By Shirley Sicilian, National Director for State and Local Tax Controversy
A handful of recent cases illustrate the potential for unfairness borne by taxpayers when a state retroactively
imposes a tax or removes a tax benefit. The main job of the Constitution’s Due Process Clause is to preserve
“fundamental fairness” in the application of law. These recent cases explore the limits of retroactive tax laws
under the due process and other provisions of the U.S. and state constitutions.
This article in the March/April 2016 issue of the Journal of Multistate Taxation and Incentives illustrates how
retroactive tax legislation can be beneficial to taxpayers. Proposals for creating hard-and-fast limitations on
retroactive tax legislation should guard against throwing the baby out with the bathwater.
State controversy and
dispute resolution program
During a March webcast, professionals from
KPMG LLP’s State and Local Tax practice and
the Tax Dispute Resolution Network addressed
the state implications of new federal partnership
audit procedures, the most recent Direct
Marketing Association decision, what is at stake
in classifying property, and the flow-through of
federal transfer pricing adjustments.
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