Marianna G. Dyson

Marianna G. Dyson

ID: 1b83064d-2619-30fb-68c4
Claimed Record
Organization: Covington & Burling LLP

Professional Bio

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.

Marianna 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.

Senate Tax Reform Legislative Text Clarifies Some Provisions
Tax Withholding & Reporting ·
Tax Court Expands Section 119 Exclusion in Boston Bruins Decision
Tax Withholding & Reporting ·
Refusal to Allow Closing Agreements on FICA Timing May Lead to Challenge
Tax Withholding & Reporting ·
Two District Courts Rule Stock Option Income Subject to RRTA Tax
Tax Withholding & Reporting ·

Practice Areas