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Most Recent Posts

Tax Court Approves Of Consultant As Statutory Employee – Tax Act Makes Case Significant

Tax Court Approves Of Consultant As Statutory Employee – Tax Act Makes Case Significant

Mr. Fiedziuszko is a semiretired aerospace engineer.  He worked for Space Systems Loral through a contract with West Valley Engineering Co.  West Valley processed his pay for Loral withholding federal income iax as well as social security and medicare.  On his 2011 W-2, they checked the statutory employee box, but not on his 2012 W-2.  Regardless, Mr. Fiedziuszko claimed statutory employee status:

Petitioners claimed deductions on Schedule C of their Form 1040 for the following expenses related to Mr. Fiedziuszko’s consulting business: $2,000 for supplies, $5,000 for travel (including meals and lodging), $9,500 for insurance (other than health), and $2,000 for advertising. In addition, they claimed a $29,540 deduction for self-employed health insurance on their 2012 Form 1040. The record contains no substantiation for these deductions other than “statements of fact” that outline Mr. Fiedziuszko’s business expenses, which he prepared for trial.

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IRS Identity Theft Victim May Have Asked For Money Back Too Late

IRS Identity Theft Victim May Have Asked For Money Back Too Late

What I really like is the way that they are endeavoring to find something that will let them do the right thing by the victim – “suppose the taxpayers called the IRS and any case history documented by the IRS reflects the taxpayers wanted the offset amount back – that could be sufficient – “.  I wonder if that is a subtle hint to look really, really carefully through your desk drawer for a phone message or something.  Maybe not.  That would be above and beyond.

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Reflections On The Supreme Court’s Reflections On Sales Tax

Reflections On The Supreme Court’s Reflections On Sales Tax

The oral arguments had quite a bit about Congress not acting on this matter and wondering what that implied.  Is Congress just fine with the Quill standard?  And maybe there is not such a problem since the really big guys like Amazon will likely end up with physical presence everywhere (well maybe not North Dakota).  And some of them are collecting sales tax regardless.

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