![]() ![]() Court of Appeals for the Tenth Circuit, U.S. District Court for the District of New Mexico, U.S. He is admitted to practice in New Mexico, U.S. ![]() degree, summa cum laude, from Southern Methodist University Dedman School of Law. degree from Oklahoma State University and his J.D. degrees from the University of New Mexico his Ph.D. MCCORMICK is a shareholder with Modrall Sperling where his practice encompasses a wide range of civil litigation, employment law, education law, and appeals (both judicial and administrative.) He has represented private individuals, corporations, school districts, and cities and counties in New Mexico. degree in taxation from New York University. degree, magna cum laude, from Brooklyn Law School. Kaczmarek earned her undergraduate degree, cum laude, from Smith College and her J.D. She has assisted with the preparation of private letter rulings, and also has experience establishing and representing non-profit organizations. ![]() Kaczmarek has experience representing taxpayers in tax controversy matters. She has experience with tax matters for a variety of business transactions including forming and liquidating companies, mergers and acquisitions, and real estate deals. KACZMAREK is an attorney with Modrall Sperling where she focuses her practice in the areas of federal taxation, estate planning, and non-profit law. Sales of Commercial Contract Services and Medicare Part C Services.Health Care Service Provided to Medicare Beneficiaries.GROSS RECEIPTS SELECTED HEALTH CARE SERVICES.Taxation of Construction Materials Suppliers.Taxation of Construction Services: Prime Contractors.GROSS RECEIPTS TAXATION OF CONSTRUCTION SERVICES.General Rules for Gross Receipts Taxation of Servicesġ:00 - 1:45, Vanessa C.GROSS RECEIPTS TAXATION OF SERVICES: ANALYSIS OF RELEVANT STATUTES AND REGULATIONSġ0:45 - 12:00, Vanessa C.Sales of Manufactured Products by Manufacturer.Double Tax Potential Overview of Statutory Scheme.GROSS RECEIPTS TAXATION OF MANUFACTURERS. ![]()
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