Tax - Your Tax Matters Partner

Tax Court Upholds $70,000 In Frivolous Return Penalties

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...

Church State Tax Roundup With Emphasis On Parsonage Issue

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...

Appeal Of $90 Tax Court Decision Shows Passion Of Pro Bono Attorneys

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...

Peter Hendrickson Responds To Lauber Opinion In Clarkson v Commissioner

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...

Way Out Of State Tax On Student Debt Forgiveness

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...

Collection Suit Against Glen Stoll – Will Kent Hovind Be Next ?

by admin | Sep 8, 2022 | Tax

When I covered the trial of Kent Hovind, a Young Earth Creationist Independent Baptist Minister, back in 2015, a name that kept popping up was Glen Stoll. Stoll was the trustee on several properties. Ultimately the trusts were considered to be alter egos of Hovind. ...