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Tax Court Upholds $70,000 In Frivolous Return Penalties

Tax Court Upholds $70,000 In Frivolous Return Penalties

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...
Church State Tax Roundup With Emphasis On Parsonage Issue

Church State Tax Roundup With Emphasis On Parsonage Issue

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...

Way Out Of State Tax On Student Debt Forgiveness

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...