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Tax Court IRS And Secret Law

Tax Court IRS And Secret Law

The Tax Court is letting us down when it comes to electronic transparency. Public documents, such as briefs and petitions, that are readily available from other federal courts are effectively inaccessible to those of us who don’t live or work in the nation’s capital. And maybe the IRS and even some law firms like it that way.  Rather than write about this abstractly, I would like to show it to you as we go along. I’m going to use a decision I recently blogged about –  an important hobby loss case (Section 183).

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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.