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Most Recent Posts

If You Kill Your Parents It’s Your Own Fault You are an Orphan

If You Kill Your Parents It’s Your Own Fault You are an Orphan

This was a protester who was complaining about having to file all his delinquent returns as a condition of his supervised release.  He figures the IRS already did substitute returns and that it was going to be hard to dig up records from that long ago.  The Court had no sympathy as they cited one of my favorite jokes.

We hold that the district court correctly calculated the applicable sentencing range and did not abuse its discretion in imposing an obligation to file all unfiled tax returns and pay all outstanding tax arrears as a condition of supervised release.

We note that any difficulties that may arise from the age of the necessary documents or the passage of time are entirely self-inflicted; had he complied with his duty to file the returns when they were initially due, there would be no such troubles. His contention on appeal that this state of affairs amounts to a “burden” imposed by the district court is absurd, like killing your parents and complaining of being an orphan.

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Hard Rock Case Still Up in the Air Though Some Elements Well Grounded

Hard Rock Case Still Up in the Air Though Some Elements Well Grounded

It is not surprising that Mr. Morton owned several entities for several different purposes- ownership of different property, management, etc.  He picked one of them RWB, an S corporation, to own the jet.  He provided the corporation with the funds to pay related expenses.  A different corporation 510 Development Corporation hired the flight team of pilot, co-pilot and flight attendant.  We don’t need to get into the details of the purposes of the various entities to frame the issue.  RWB, all by itself, was not about to make a profit from owning the plane.  So the IRS wants to disallow any expenses over and above some charter income.  Mr. Morton maintains that the plane was being used for his overall enterprise – himself and all his various entities.  The Court approves of the latter approach:

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Learning to Be a Bad Guy

Learning to Be a Bad Guy

Originally published on Passive Activities and Other Oxymorons on May 2nd, 2011. ____________________________________________________________________________ IRSIG...

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