Scott Thomas

Scott Thomas

  • Senior Lecturer, Law
  • Program Director
  • LLM (Taxation) University of Bridgeport School of Law
  • J.D. in Law, University of Bridgeport School of Law
  • B.A. University of Connecticut

Teaching Interests

Multi-Jurisdictional Taxation, State & Local Taxation, Taxation of Corporations and Shareholders, Law and Ethics

Research Interests

Multistate taxation and comparisons to the US taxation of international transactions.

Consulting/Practice Interests

Multistate tax consulting and training services for both state revenue authorities and taxpayers.

Bio

Senior Lecturer in Law and Taxation with focused expertise in multistate income tax planning, a broad-based knowledge of federal taxation, and experience in corporate law with a newly-found interest in constitutional matters.

Professional Memberships

  • American Bar Association 2021-08-01 - Present

    • Scholarly Contributions and Creative Productions

    Journal Articles

  • Thomas, S., Alexander, M. M. (2019). Suing Guns out of Existence. Washington and Lee Law Review Online Vol. 75, Issue 2
  • Thomas, S. (2019). Pre-Dispute Mandatory Arbitration of Sexual Harassment: Bad for Business Too. Berkeley Business Law Journal, (Volume 16.1)
  • Kulow, M. D., Thomas, S. R. (2019). Assistive Technology and the ADA: Teaching Employers to Love These Reasonable Accommodations. Berkeley Journal of Labor and Employment Law, (40) 2
  • Thomas, S. (2019). Domicile in Multistate Personal Income Tax Residency Matters: Enter the Swamp at Your Own Peril. Pace Law Review Vol. 39, Issue 2
  • Thomas, S. R., Missirian, D. E., Alexander, M. M. (2018). Stick‘em Up This Is A Breach: A Case for Punitive Damages for Contract Holdups. Business Law Review
  • Thomas, S., Missirian, D. E., Alexander, M. M. (2015). Greed Trumps Ethics in the Sports World, Business Law Review, Spring 2015, Vol. 48. Business Law Review
  • Thomas, S., Alexander, M. M., , . Constitutionality of Massachusetts’ Sting Tax on S Corporations. (In Progress)
  • Alexander, M. M., Thomas, S., , . Constitutionality of Massachusetts’ Sting Tax on S Corporations. (In Progress)

    • Books

  • Thomas, S. (1993). Limited Liability Companies in Connecticut PESI

    • Conference Proceedings

  • Thomas, S. (2008). “Multistate Tax Update” TEI Needham, MA
  • Thomas, S. (2005). “Multistate Tax Planning” TEI Stamford, CT

    • Presentations

  • Thomas, S. (2021). “New York Targets Remote Workers with Tax Changes”
  • Thomas, S. (2021). “Deducting Meal & Entertainment Expenses”
  • Thomas, S. (2021). “SALT Cap Workarounds Adopted in Massachusetts, Arizona, and California”
  • Thomas, S. (2021). “Working Remotely and Your Taxes”
  • Thomas, S. (2021). “New Hampshire v. Massachusetts Taxation of Remote Workers Case Will Not Be Heard”
  • Thomas, S. (2021). “Massachusetts Sales Tax on Software Used in Multiple Jurisdictions”
  • Thomas, S. (2021). “Massachusetts Telecommuters and their Taxes Post-Pandemic”
  • Thomas, S. (2021). “The Return of the MA Millionaires Tax - Will it Pass this Time?”
  • Thomas, S. (2021). “What's Included in Biden's Build Back Better Policy Initiative?”
  • Thomas, S. (2021). “Returning to the Office or Not: Tax Implications of Employee Location Changes”
  • Thomas, S. (2021). “MA Accelerated Sales Tax Changes”
  • Thomas, S. (2021). “President Biden's Tax Proposals - What we know now”
  • Thomas, S. (2021). “Tax Legislation Updates - February 2021”
  • Thomas, S. (2021). “MA Taxation of Employees Working from Home in a Pandemic”
  • Andrews, B. J., Choi, S., Eijmberts, J. P., Ledley, F. D., Cleary, E., Thomas, S., Schwarzkopf, D. L., Stuckey, J. K., Davi, W., DeLeo, R., Moriarty, J., Gainsborough, J. F., Gentry, W., , C. R. (2020). “How Taxes Shape Lives” Presented at the Jeanne and Dan Valente Center for the Arts and Sciences Convener, Bentley Humanities Seminar Bentley University
  • Thomas, S. (2020). “The SALT Cap Workaround Works in Some States”
  • Thomas, S. (2020). “Year-End Tax Planning Webinars for Businesses & Individuals”
  • Thomas, S. (2020). “Multistate Corporate Income Tax Filing Methods and Income Tax Apportionment” Presented at the MSCPA State Tax Training Online
  • Thomas, S. (2020). “Multistate Corporate Income Tax Nexus, PL 86-272, and Computation of the Tax Base” Presented at the MSCPA State Tax Training Online
  • Thomas, S. (2020). “Changing Residency to Another State”
  • Thomas, S. (2020). “Companies with Remote Workers Beware”
  • Thomas, S. (2020). “Coming Clean: What Businesses Need to Do If They Have Not Filed State Tax Returns Where They Should”
  • Thomas, S. (2020). “International Tax Reform”
  • Thomas, S. (2020). “South Dakota v. Wayfair Impact”
  • Thomas, S. (2020). “Multistate Corporate Income Tax Apportionment Sales Factor Sourcing - Issues and Trends” Presented at the MSCPA MSCPA State Tax Conference Westborough, MA
  • Thomas, S. (2020). “State Residency Determinations for Individuals - Preparing for the Move and the Audit” Presented at the MSCPA MSCPA State Tax Conference Westborough, MA
  • Thomas, S. (2019). “The Throwback Rule: Intentionally Taxing Extraterritorial Value” Presented at the ALSB Academy of Legal Studies in Business - Annual Conference Montreal, Canada
  • Thomas, S., Durkin, T. (2019). “Deductions before and after the Tax Cuts and Jobs Act” Presented at the Bentley University 25th Annual IRS Town Meeting Waltham, MA
  • Thomas, S., Tierney, T. F. (2019). “Communicating Tax Information Outside the Tax Department” Presented at the New England Chapter of Tax Executives Institute TEI All-Day Conference Needham, MA
  • Thomas, S., Alexander, M. M. (2019). “Suing Guns out of Existence” Presented at the NARBLA NARBLA Annual Conference Boston, MA
  • Thomas, S. (2018). “Pre-Dispute Mandatory Arbitration of Sexual Harassment Complaints: Bad for Business Too” Presented at the Academy of Legal Studies in Business ALSB Conference Portland, OR
  • Thomas, S., D'Amore, E. R., Logan, E. (2018). “Taxation of Crowdfunding” Presented at the IRS IRS Town Meeting Bentley University
  • Thomas, S., Kulow, M. D. (2018). “Automation Technology in the Workplace: Legal Suggestions for Transforming Job Elimination to Job Reassignment” Presented at the NARBLA North Atlantic Regional Business Law Association annual conference Salem, Massachusetts
  • Thomas, S. R. (2018). “National Trends and Updates” Presented at the MSCPA MSCPA State Tax Conference Sheraton Needham
  • Kulow, M. D., Thomas, S. (2017). “Technology in the Workplace: Legal Suggestions for Maximizing Benefits and Minimizing Negative Impacts” Presented at the Bentley University Research Council Bentley Research Colloquium Waltham, Massachusetts
  • Kulow, M. D., Thomas, S. (2017). “Technology in the Workplace: Regulatory Management to Increase Positive Employment Impacts and Decrease Negative Employment Impacts” Presented at the ALSB Academy of Legal Studies in Business Annual Conference Savannah, Georgia
  • Thomas, S. R., Colagiovanni, E. R. (2017). “Tax Reform” Presented at the IRS and LTFP Department IRS Town Meeting Bentley University
  • Missirian, D., Thomas, S., Alexander, M. (2017). “Stick‚Äòem Up This Is A Breach: A Case for Punitive Damages for Contract Holdups” Presented at the North Atlantic Regional Academy of Legal Studies in Business (NARBLA) NARBLA Regional Conference Wellesley, MA
  • Alexander, M. M., Thomas, S. (2016). “Gambling, Politics, Solar Power, Domain Names, and Marijuana” Presented at the IRS Town Meeting
  • Thomas, S., Alexander, M. (2016). “Hot Topics in Taxation: Gambling, Smoking and Politics” Presented at the IRS and LTFP Department IRS Town Meeting Bentley University
  • Alexander, M. M., Thomas, S. (2014). “Federal Tax Issues of Bitcoin and Marijuana” Presented at the IRS Town Meeting
  • Thomas, S. (2014). “ALAS Project Presentation” Presented at the Multistate Tax Commission Multistate Tax Commission Atlanta, GA
  • Thomas, S. (2013). “The Web of FATCA” Presented at the Bentley University 20th Annual IRS Town Meeting Waltham, MA
  • Thomas, S. (2013). “The Future of Multistate Corporate Income Tax Planning” Presented at the Tax Executives Institute New England TEI All-Day Meeting Boston, MA
  • Thomas, S. (2012). “Taxpayer Advocate Service - How do changes to tax law impact taxpayers and the IRS?” Presented at the Bentley University 19th Annual IRS Town Meeting Waltham, MA
  • Thomas, S. (2011). “Transfer Pricing - Are you and your clients prepared to pay the penalties for non-compliance?” Presented at the Bentley University 18th Annual IRS Town Meeting Waltham, MA
  • Thomas, S. (2008). “Multistate Tax Update” Presented at the TEI Tax Executives Institute Multistate Conference Needham, MA
  • Thomas, S. (2005). “Multistate Tax Planning” Presented at the TEI Tax Executives Institute - Multistate Tax Stamford, CT

    • Reviews

  • Alexander, M. M., Thomas, S. R. (2018). Rogue Retailers or Agents of Necessary Change? Using Corporate Policy as a Tool to Regulate Gun Ownership. , (166)

    • Service

    Service: Public

  • Instructor and Advisor for Alabama Department of Revenue 2014-10-06 - 2015-12-31

    • Service: Professional

  • Committee Member for MSCPA 2020-10-01 - Present

    • Service: University

  • Committee Member for FITAG 2024-09-01 - Present
  • Committee Member for Graduate Curriculum Implementation Committee 2022-07-01 - Present
  • Mentor (Faculty) for Adamian Law Club 2017-09-01 - 2020-06-30
  • Conference/Workshop Organizer for Wellness Educators 2018-04-03 - 2018-04-03
  • Conference/Workshop Organizer for Wellness Educators Program 2017-04-11 - 2017-04-11