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Provision of Sperm as a Charitable Activity

Provision of Sperm as a Charitable Activity

Originally Published on forbes.com on September 5th, 2011 ______________________________________ This article in the New York Times, 1 Sperm Donor, 150 Brothers and Sisters brought to mind my candidate for the all time funniest tax court decision – Free Fertility...
Has Taxpayer Bill of Rights Turned IRS into a Paper Tiger?

Has Taxpayer Bill of Rights Turned IRS into a Paper Tiger?

Originally Published on forbes.com on September 5th, 2011 ______________________________________ I just wrote a post on this in the breezy humorous style you all love so much.  It earned me a comment questioning whether I was advocating tossing IRS notices in the...
Stubborn People – Gotta Love Them

Stubborn People – Gotta Love Them

Originally Published on forbes.com on September 3rd, 2011 ______________________________________ Welcome to Collection One of my persistent themes is that there are two distinct areas of tax administration and practice – tax determination and collection.  (There is...
Obama’s Phony War on Hedge Funds – View From the Far Left

Obama’s Phony War on Hedge Funds – View From the Far Left

Originally Published on forbes.com on September 2nd, 2011 ______________________________________ I love breaking my own rules.  In my last post I said that people who want to talk about carried interest without knowing about partnership taxation should just shut up. ...