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Breaking: AICPA Says Help Might Be On The Way
We find ourselves in a challenging predicament. On the one hand, we are hopeful that the IRS will issue relief which would ease the burden for small businesses. On the other hand, there is no guarantee that relief will come in time (if at all). As we move further into tax season, tensions continue to mount as rumors spread regarding what the IRS may or may not provide in terms of guidance, relief, support or enforcement.
Ninth Circuit Cuts Break To Son Of Man Sentenced To Life For Price Label Switching
The court has to decide whether the nine month limit is “jurisdictional”. If it is jurisdictional then the Court can’t even touch the case and Logan is out of luck. If the limitation is not jurisdictional then it can be “equitably tolled”. Equitable tolling would mean that the court could say “You know what. In a well run household eleven years olds don’t get to decide what to have for breakfast, so maybe we should let the kid finish high school before he has to come into federal court to claim his money” or something like that.
The Ninth Circuit ruled that the rule is not jurisdictional, which does not win the case for Logan, but it let’s the district judge now consider equitable tolling.
Here is my ruling. “Damn it. His dad got sent away for life for price label switching. Give the poor kid a break.” I would not last long as a judge.
Tax Court Hammers IRS CI Who Went Out Into The Cold
Joe Banister is the only IRS Criminal Investigation Division Special Agent ever to investigate allegations that the IRS fraudulently and illegally administers and enforces the federal income tax and report his investigation results to his IRS superiors. Rather than address legitimate concerns raised by one of the agency’s own criminal investigators, Banister’s IRS superiors suspiciously refused to address IRS wrongdoing raised in his report and instead encouraged him to resign. Observing that IRS management intended to cover up the deceit and illegal conduct alleged in his report and elsewhere, Banister had no choice but to resign from his position so that he could report his findings to the American public, in effect having to resign from his office in order to abide by his oath to support and defend the U.S. Constitution.
When Reason Fails Try Ridicule?
Hovindology is adding to my guest posting brain trust. Some of the best critiques of "creation science" that I have read have been by Nathan Zamprogno, who has been a...
Fifth Circuit Rules Jurisdictional Arguments Frivolous – Bad News For Hansen And Hovind?
The deep thinkers among the Hovindicators, that would be Ernie Land and Paul John Hansen, seem to be focusing on jurisdiction as the winning strategy for the trial next...
Wiley Drake Starts Boots On The Ground Campaign For Kent Hovind In Pensacola
by Ben Sheffler Kent Hovind supporters are gathering this week for "Boots on the Ground for Kent Hovind" at the Red Roof Inn in Pensacola, Fla., led by Wiley Drake,...
Creation Science Hall Of Fame Supports Kent Hovind
Do Hovindicators Now Own The Internet? The most exciting development in Hovindland this week has to be Rudy Davis' announcement (around 12:00) that the people who want...
Evolution Of A Hovindologist
Last week, Sam and Dan of God's Property Radio ran my interview with Kent Hovind with commentary on the front end and the back end. They included the still anonymous,...
Mr. Koskinen’s Last Chance To End The Form 3115 Madness
I did a short survey to an extremely small unscientific sample of tax preparers asking if they expected to do one of more Forms 3115 for virtually every trade or business client. It’s running about half. As it stands now, I’m leaning toward the tree killing side, but I don’t have many returns to do and they almost all extend, so I can pretty much wait and see. I suspect that the people who are saying this is overblown will turn out to be right. It will be like those blurbs we put on our emails that we thought were required by Circular 230, but why take the risk. So realistically, if the IRS does not take action to stem the flow Ogden will only be hit with 5 or 6 million pointless forms, since there are people more courageous than me who will not be intimidated and people more clueless than me, who will miss the whole drama.
Oil Rig Manager Does Not Qualify As Foreign Resident
Petitioner’s ties to Louisiana during 2007-2010 were at least as strong as, if not stronger than, those of the taxpayer in Lemay. Throughout this period petitioner owned a house in West Monroe that he had built. While he was overseas his first wife, his second wife, and his daughter lived in this house or in his parents’ house, also in West Monroe. During his off-duty periods petitioner regularly returned to West Monroe for an average of 23 days per period to be with his family. His business affairs were generally handled by his mother, whose address in West Monroe he used as his mailing address. His driver’s license, voter registration, bank accounts, and motor vehicles were all centered in Louisiana. His ties to Sakhalin Island, by contrast, were entirely transitory and did not extend much beyond the bare minimum required to perform his duties there