by admin | Sep 26, 2022 | Tax
The IRS doesn’t like frivolity when it comes to returns. And they can count on Albert Lauber, my favorite Tax Court judge, to back them up when they are right. Eric D. Clarkson was challenging frivolity penalties – Code Section 6702 – fourteen of...
by admin | Sep 20, 2022 | History, Tax
The intersection of taxes and religion has been one of the major features of this blog. The controversy over the parsonage exclusion has been the big story there, but there is more. One of my long running story arcs has been the controversy over the constitutionality...
by admin | Sep 20, 2022 | Tax
An appeal of a Tax Court decision by a taxpayer who was found by the Tax Court to owe $90.86 should have an interesting story behind it. After all the fee to file the appeal is $500. And the story behind Grajales v. Commissioner of Internal Revenue is pretty good as...
by admin | Sep 15, 2022 | Tax
In covering Erickson v Comm TCM 2022-92, I reached out to Peter Hendrickson, whose own case was mentioned in the opinion. Mr. Hendrickson is the author of Cracking The Code – The Fascinating Truth About Taxation In America (CtC). He also runs the Lost Horizons...
by admin | Sep 12, 2022 | Tax
There was some rain on the parade of celebration of the student loan debt forgiveness. The Tax Foundation, perhaps with a touch of schadenfreude, announced that the forgiveness, not federally taxable due to recent legislation, might be taxable in as many as thirteen...
