Michelle Lewis of the MTC Voluntary Disclosure Program is featured in the National Capital Area Paralegal Association (NCAPA) OnPoint newsletter. Towards the end of the year, many businesses start to think about what their tax liabilities are, settling those, and filing tax returns, especially when multiple states are involved. The most common question businesses seem to have is “Do I owe tax in the state?” This question can usually lead into, “Do I have nexus?” Many may also wonder “What is nexus and how do I know if I have it?” These are shared questions that businesses all over the country want answered. The good news is that it is really not that difficult to answer! Through services offered by the Multistate Tax Commission’s National Nexus Program, a state funded agency that offers support to businesses interested in settling tax liabilities, businesses can get their questions answered about nexus. Within this program, one of the primary contact(s) for resolving tax questions is the Paralegal. The Paralegal discusses with the business the activities of the business on an anonymous basis and how the business can proceed with coming into compliance with state tax laws. The Paralegal coordinates the negotiations of a voluntary disclosure contract with states, and facilitates all correspondence between the business and the states involved. The Paralegal is also considered the business’s administrative right hand, while undergoing the voluntary disclosure process. This article discusses the Paralegal’s perspective on how businesses can determine where they have nexus. Click here , to read the article, originally published in the Spring/Summer 2017 edition of the OnPoint, Volume XLI, No.2, by Michelle Lewis.