Marianna G. Dyson

Marianna Dyson practices in the areas of payroll tax and employee benefits with a specific focus on fringe benefits provided to employees and independent contractors (including directors), worker classification, tip reporting, cross-border compensation, backup withholding, information reporting (e.g., Forms W-2, 1099, and 1042-S), and penalty abatement.

At a time when perquisites of executives and directors are the subject of intense government and shareholder scrutiny, Ms. Dyson’s practice provides experienced consulting, compliance, and tax controversy services related to commonly provided perks, such as cars and chauffeurs, airplanes (including the use of the Standard Industry Fare Level (SIFL) rules), spousal travel, de minimis fringe benefits, employee discounts, no-additional-cost services, working condition fringe benefits, qualified transportation benefits, gifts, prizes, awards, frequent flyer awards, home security and bona fide business-oriented security protection, skyboxes, vacation homes and other entertainment facilities, cell phones, laptops, club dues, lodging provided for the convenience of the employer, meals and meal allowances, company cafeterias, outplacement services, severance benefits, dependent care, relocation and moving expenses, settlement payments, attorney’s fees, and employee business expense reimbursement plans. More >

Marianna Dyson practices in the areas of payroll tax and employee benefits with a specific focus on fringe benefits provided to employees and independent contractors (including directors), worker classification, tip reporting, cross-border compensation, backup withholding, information reporting (e.g., Forms W-2, 1099, and 1042-S), and penalty abatement.

At a time when perquisites of executives and directors are the subject of intense government and shareholder scrutiny, Ms. Dyson’s practice provides experienced consulting, compliance, and tax controversy services related to commonly provided perks, such as cars and chauffeurs, airplanes (including the use of the Standard Industry Fare Level (SIFL) rules), spousal travel, de minimis fringe benefits, employee discounts, no-additional-cost services, working condition fringe benefits, qualified transportation benefits, gifts, prizes, awards, frequent flyer awards, home security and bona fide business-oriented security protection, skyboxes, vacation homes and other entertainment facilities, cell phones, laptops, club dues, lodging provided for the convenience of the employer, meals and meal allowances, company cafeterias, outplacement services, severance benefits, dependent care, relocation and moving expenses, settlement payments, attorney’s fees, and employee business expense reimbursement plans.

Ms. Dyson advises large employers, both U.S. and multinational corporations, on the minimization of employment taxes (FICA taxes, FUTA taxes and income tax withholding), the special timing rules of Section 3121(v), the successor employer rules for FICA taxes, COBRA subsidies, the voluntary correction or disclosure of employment tax mistakes, and the abatement of late deposit, information reporting, and Combined Annual Wage Reporting (CAWR) mismatch penalties for reasonable cause.  She also specializes in the application of the deduction disallowance rules under Section 274 of the Internal Revenue Code, including the new rules applicable to the entertainment use of company aircraft.  On behalf of the restaurant industry, her practice provides experience with tip reporting, service charges, Tip Reporting Alternative Commitment (TRAC) agreements, and Section 45B credits.  Moreover, Ms. Dyson is experienced in resolving disputes with federal and state tax authorities over the employment tax classification of workers (independent contractor v. employee), including the application of Section 530.

Ms. Dyson served as the Special Assistant for Fringe Benefits and as a Senior Attorney in the Office of Internal Revenue Service (IRS) Associate Chief Counsel (Employee Benefits and Exempt Organizations) (now Tax Exempt & Government Entities).  While serving in those capacities, she was responsible for managing employment tax disputes and implementing the then-new regulations applicable to Section 132 fringe benefits, which ultimately resulted in her authorship of More Basics: The Basics of Fringe Benefits, an audit guide for IRS employment tax specialists.  She also assisted with worker classification litigation, in particular the test case of Michael D. Weber v. Commissioner (1994), involving Methodist ministers.  She also wrote guidance concerning the accountable plan rules of Section 62(c), applicable to per diem, mileage allowance, and Runzheimer plans.

Because of Ms. Dyson’s extensive experience in both the government and private sectors, she is a frequent speaker at Tax Executives Institute (TEI), the American Gas Association, the Tax Institute for Colleges and Universities, the Southern Federal Tax Institute, the National Restaurant Association, and the American Bar Association (ABA).

Ms. Dyson also writes articles related to fringe benefits and was one of the original co-contributors to several publications, including; Employer’s Guide to Fringe Benefit Rules and Complying with IRS Employee Benefits Rules, two loose-leaf publications of the Thompson Publishing Group; and A Guide to Federal Tax Issues for Colleges and Universities, published by the National Association of College and University Business Officers.  She is the Immediate Past Chair of Miller & Chevalier’s Executive Committee. < Brief Bio

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