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Office of Chief Counsel 360x1000
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499
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Ayn Rand Disciple Has Mixed Result Against IRS

Ayn Rand Disciple Has Mixed Result Against IRS

  Christian N. Weiler United States Tax Court Carl Barney v Commissioner, which came out at the end of December, is probably getting a little stale, but I am trying to resist interesting opinions going down the memory hole, so here is something on it. Ayn Rand...
Scholar Al Strikes At Dixieland Boondockery Again

Scholar Al Strikes At Dixieland Boondockery Again

  Judge Albert Lauber – Wikimedia I think North Donald LA Property, LLC (TC Memo 2026-19) may have set a record. It is a syndicated conservation easement case, an instance of what Lew Taishoff calls Dixieland Boondockery or as I put it the industry based on...
I Still Think The Income Tax Is Constitutional

I Still Think The Income Tax Is Constitutional

Image by Grok I am writing this to clarify my most recent post, Brushing Up On Brushaber -How IRS Misstatement Fueled “Tax Protesters”. In that post I was critical of the IRS for threatening sanctions for people who contradicted their statement that “the...