I apologize for not writing more over the past couple of weeks, but I've been busy with client work. Regardless, I wanted to touch base and send you a link to a couple of items that you might find interesting.
First, COST (Council on State Taxation) has published an Op-Ed piece by Douglas Lindholm, the President and Executive Director of COST, regarding retroactive tax legislation.
Second, COST has also published a list of 2017 state tax amnesty programs. Always a useful tool. When it comes to amnesty, continue to weigh the cost/benefits between amnesty and voluntary disclosure agreements before choosing to move forward with an amnesty application.