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Sanders Tax Plan Harder On Millionaires Than Billionaires

Originally published on Forbes.com. The budding bromance between Charles Koch and Bernie Sanders  has gotten quite a bit of attention. In case you missed it or mistook it for a satire piece when your friend posted it on Facebook, it traces back to an op-ed in the...
Should enQ Get To Sell Spots In IRS Phone Queue?

Should enQ Get To Sell Spots In IRS Phone Queue?

Originally published on Forbes.com. Long wait times on calls to the IRS are nothing new.  But now there is something you can do about it – maybe.  Only it will cost you.  And the whole notion has me angry.  Although my inner villain is in love with the idea and...
IRS Rules Bingo Is For Charities Not A Charity In Itself

IRS Rules Bingo Is For Charities Not A Charity In Itself

  Originally published on Forbes.com. Somehow I had managed to get through over 35 years of tax practice without realizing a]portion of the Internal Revenue Code is dedicated to bingo – Section 513(f) – Certain bingo games.  Section 513 is about...
Oxymorons In The Tax Law Can Not Be Fixed With Clever Ideas

Oxymorons In The Tax Law Can Not Be Fixed With Clever Ideas

Originally published on Forbes.com. The Fifth Circuit decision in the case of Larry and Dora Williams has not attracted much attention as it merely confirms a Tax Court decision , but I have a passion for the passive activity loss rules (Code Section 469). Background...
How Valid Is Tax Foundation Dynamic Scoring?

How Valid Is Tax Foundation Dynamic Scoring?

Originally published on Forbes.com. As Presidential candidates have been announcing tax plans, I have been assiduosly studying them.  I haven’t caught all the Republican plans. They are tough to keep up with and I have probably given more attention to Bernie...