Most Recent Posts
Still Some More Blood To Effuse
Lynchburg VA April 8, 2015 150 years ago yesterday Ulysses Grant wrote Robert E Lee indicating that he thought maybe that recent events should have indicated that the...
Kent Hovind Trials – Final Round Of The First Fight – Installment One
In mid March as I struggled with corporate extensions and continued wrestling with the tangible property regulations, my friend, filmmaker Jonathan Schwartz was in...
IRS Agent Causes Grief For Taxpayer’s Spouse By Being Helpful
Generally, pursuant to section 6011(a) a taxpayer obligated to file a Federal tax return must conform to the forms and regulations prescribed by respondent. Even though signed by petitioner and Mr. Rodriguez, the consent is hardly a form described in section 6011 or section 1.6011-1, Income Tax Regs. Furthermore, a Form 4549 is not signed by the taxpayer under penalties of perjury, one of the critical requirements for a document to be treated as a Federal income tax return. Petitioner’s argument that the consent should be treated as a joint return is rejected.
Real Timing Appomattox During Tax Season
So for the first time in over thirty years I'm playing major hooky in tax season. I'm hitting the road tomorrow to head to Appomattox. The famous conference between...
Bill Caplinger Says You Can’t Be A “Thug For Jesus”
Independent Baptist minister and young earth creationist Kent Hovind nearing the end of a long federal prison sentence finds himself facing new charges. His trial in...
Another Proof That S Corp Can Be Best Choice For Professional Practices
Anybody with a professional practice netting anywhere above the very low six figures needs to have an extremely good reason to consider continuing as a C corporation in light of this and similar decisions. Also this is probably another sign that using S corporations to avoid some, but not all, payroll tax is a very solid strategy.
Zombies Can’t File Tax Court Petitions
Unlike a traditional statute of limitations, the 90-day period of section 6213(a) generally cannot be tolled or extended. Jurisdictional statutes such as section 6213(a) are conditions on the waiver of the Federal Government’s sovereign immunity and must be strictly construed. Section 6213(a) provides that a petition may be filed by the taxpayer during the 90-day period. Petitioner’s suspension under Cal. Rev. & Tax. Code sec. 23301 deprived it of the capacity to sue under section 6213(a) and prevents its corporate revival from prejudicing respondent’s defense of lack of subject matter jurisdiction.
Clinic Escort Discusses Details Of 1994 Pensacola Abortion Clinic Murders
In conjunction with coverage of the Kent Hovind trial, Jonathan Schwartz and Abigal Magginson interviewed Bill Caplinger to get background on the religious atmosphere...
Retired IRS Kent Hovind Critic Seeks To Debate Structuring
The trials, literally, and tribulations of Independent Baptist minister and young earth creationist Kent Hovind have spawned a support group, whom I have taken to...
Kent Hovind And The Professors Of Pensacola
Independent Baptist Minister and young earth creationist Kent Hovind, nearing the end of a long prison sentence on tax related charges finds himself facing new charges....
