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IRS Wants Electronic Filing But Is Harsher On Penalties Than With Paper Filers

IRS Wants Electronic Filing But Is Harsher On Penalties Than With Paper Filers

There is already a similar case headed to the Fifth Circuit for appeal.  Christopher Haynes had used a paid preparer to file his 2010 joint return and had no reason to know that the return had been rejected.  The crux of that decision is that you cannot delegate responsibility for meeting the due date of a return.  If that is the logic the IRS is going to follow, then maybe we should all go back to filing paper returns.  That will show them .  The American College of Tax Counsel has filed an amicus brief on the Haynes case.

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Religious Organizations Rally To Preserve Favorable Tax Treatment Of Clergy Housing Allowances

The challenge to tax-free housing allowances for “ministers of the gospel” (Gaylor v Mnuchin) has entered what I like to call the “good buddy” stage. Amicus briefs are being filed.  The housing allowance under Code Section 107(2) has a lot of amici (That is the plural of amicus, which means friend in Latin.  You and I both know that, but you have to think of the other readers.)  The amici are people that might not have a dog in the fight but want to help the judges make a good decision.  The Seventh Circuit, which now has the constitutionally of Code Section 1o7(2) before it – again – has quite a few friends including seventeen members of Congress.

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.