Stephen advises clients across various industries on payroll and fringe benefit taxes. He advises on taxes that arise from the employer and employee relationship, particularly Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), unemployment insurance, and income tax withholding at both the state and federal level. He routinely assists clients resolve payroll audits, working with federal and state authorities to reduce assessments on behalf of employers. He conducts merger and acquisition due diligence to identify and quantify employment tax exposure and assist with payroll tax integration. He also helps clients structure payroll tax reporting and conduct tax refund studies.
Stephen also advises on a wide range of payroll tax compliance issues. He assists clients with multistate income taxation compliance for business travelers and remote workers. He provides state and federal taxation guidance on benefit and compensation plans. He is also well versed in various payroll reporting forms such as Form W-2, 941, 940, and state equivalents. Stephen integrates his payroll reporting systems experience with his legal analysis to perform payroll process reviews and internal payroll tax audits for clients to ensure they are in compliance with state and federal rules.
