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Marianna Dyson practices in the areas of payroll tax, fringe benefits, and information reporting, with a specific focus on perquisites provided to employees and directors, worker classification, tip reporting, cross-border compensation, backup withholding, information reporting, and penalty abatement.
Ms. Dyson advises large employers on the application of employment taxes, the special FICA tax timing rules for nonqualified deferred compensation, the voluntary correction of employment tax errors, and the abatement of late deposit and information reporting penalties for reasonable cause. On behalf of the restaurant industry, her practice provides extensive experience with tip reporting, service charges, tip agreements, and Section 45B tax credits.
She is a frequent speaker at Tax Executives Institute (TEI), the Southern Federal Tax Institute, and the National Restaurant Association.
- Assisted a large technology company before IRS Appeals with its successful resolution of an IRS employment tax dispute over the employer's fringe benefit treatment of certain food and beverage benefits.
- On behalf of a global energy company, successfully resolved a lengthy employment tax dispute with IRS Appeals a covering six calendar years; issues included fringe benefits, cross-border compensation, business expense reimbursements, relocation expenses, settlement payments, information reporting and related penalties, including the abatement of intentional disregard penalties.
- Launched a successful coalition of large companies from a wide range of industries for the purpose of urging IRS and Treasury to develop simpler rules applicable to substantiating the business use of cellular telephones, BlackBerry smartphones, and similar telecommunications. This initiative was ultimately instrumental in raising awareness of ongoing payroll tax controversies with the IRS, resulting in proposed legislation to remove cell phones from the category of "listed property" under IRS rules.
Pro Bono
- Internal Revenue Service
- Special Assistant for Fringe Benefits (Field Coordination), Office of IRS Associate Chief Counsel (Employee Benefits and Exempt Organizations) (1993-1994)
- Office of IRS Associate Chief Counsel (Employee Benefits and Exempt Organizations), Senior Attorney (1990-1992)
Memberships and Affiliations
- IRS Commissioner’s Information Reporting Program Advisory Committee, Former Member
- American Bar Association, Member
July 30, 2020, Tax Withholding & Reporting Blog
On July 27, 2020, the IRS published Information Release 2020-169 announcing the issuance of new temporary and proposed regulations to implement procedures to assess, reconcile, and recapture any portion of the credits under the Families First Coronavirus Response Act (“FFCRA”) and the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) erroneously ...
July 29, 2020, Tax Withholding & Reporting Blog
On July 27, Senate Republicans introduced a series of bills intended as their opening salvo in what appears likely to be contentious negotiations among Senate Republicans, the White House, and House and Senate Democrats over the next legislative response to the COVID-19 pandemic. Along with another round of direct stimulus payments to individual taxpayers, ...
June 29, 2020, Tax Withholding & Reporting Blog
On Friday, June 19, the IRS updated several FAQs on its website related to the Employee Retention Credit adopted as part of the Coronavirus Relief, Aid, and Economic Security (“CARES”) Act. The updated FAQs provide additional insight into the IRS’s current thinking regarding employer eligibility for and determination of the credit. Unfortunately, the updated ...
June 25, 2020, Tax Withholding & Reporting Blog
The IRS has shortened the time in which employers must deposit payroll taxes related to certain stock-settled awards issued to employees, in order to be eligible for an administrative waiver of late-deposit penalties. Through a non-publicized change to its Internal Revenue Manual, the IRS has shortened the applicable deadline for depositing owed and accumulated ...
June 25, 2020, Tax Withholding & Reporting Blog
On June 23, Proposed Treasury Regulations §§ 1.274-13 and 1.274-14 were published in the Federal Register addressing the disallowance of employer deductions for the cost of providing commuting and parking benefits to employees. The proposed regulations are a mixed bag with some clarifications being helpful and others less so. Proposed Treasury Regulation ...
June 3, 2020, Tax Withholding & Reporting Blog
On May 22, 2020, the IRS released a Generic Legal Advice Memorandum, GLAM 2020-004, which addresses the timing of the taxation and withholding of payroll taxes on certain stock-settled awards issued to employees. Specifically, the GLAM focuses on the treatment of stock options, stock-settled stock appreciation rights (SARs), and stock-settled restricted stock ...
June 1, 2020, Tax Withholding & Reporting Blog
On May 28, 2020, the IRS issued Notice 2020-35, postponing deadlines for more time-sensitive actions until July 15, 2020. Notice 2020-35 is the latest in a series of IRS notices issued since mid-March providing for delays under the authority of section 7508A due to the COVID-19 emergency declaration. Specifically, the relief relates to employment tax...… ...
May 8, 2020, Tax Withholding & Reporting Blog
On May 7, the IRS updated its frequently asked questions to reverse its earlier determination that health plan expenses paid or incurred by an employer to provide health benefits to furloughed employees who were not paid other wages were not qualified health plan expenses for which an employer could claim the employee retention credit. The...… Continue Reading
May 5, 2020, Tax Withholding & Reporting Blog
On May 4, the IRS revised its newly released frequently asked questions (“FAQs”) to clarify the interaction of the Paycheck Protection Program (“PPP”) with the employee retention credit. FAQ 79 now indicates that an employer that repays its PPP loan by May 7, 2020, in accordance with rules issued by the Small Business Administration (“SBA”), the...… Continue ...
May 1, 2020, Tax Withholding & Reporting Blog
On Wednesday, the IRS released extensive new guidance in the form of frequently asked questions (“FAQs”) on the IRS website addressing various aspects of the employee retention credit. This is the third in a series of articles addressing various aspects of these FAQs. This article addresses the determination of qualified wages and allocable qualified ...
March 6, 2020, Covington Alert
Businesses are rapidly developing strategies to continue functioning and protect their workforces in the face of the growing Coronavirus COVID-19 outbreak. For obvious reasons, businesses may want to deploy health screening, testing, and professional medical advice services—including telemedicine—to their employees and dependents. It is critical that ...
Season Tickets? Steak Dinners? Small Firms Rethink Client Events After Losing Tax Break
May 17, 2018, The Wall Street Journal
Marianna Dyson is quoted by The Wall Street Journal in an article regarding changes in the tax law that reduce limits on deductions for entertainment and meals. Among the uncertainties is whether companies will still be able to claim a 50% deduction for business meals with customers or business associates, or whether those expenses will be considered ...
2016-present, Thomson Reuters' Critical Issues Series
2004, National Association of College and University Business Officers
- Chambers USA, Employee Benefits & Executive Compensation (2008-2020)
- The Best Lawyers in America, Employee Benefits (ERISA) Law and Litigation & Controversy - Tax (2010-2020)
- International Tax Review, Women in Tax Leaders (2016-2018)
- Legal 500, Labor & Employment: Employee Benefits and Executive Compensation (2010-2017); Leading Lawyer, (2011-2017); Hall of Fame (2017)
- Legal 500, Labor & Employment: Employee Health and Retirement Plans (2017)
- Named to The National Law Journal’s list of Washington’s Most Influential Women Lawyers (2010).