1paradide
2trap
Thomas Piketty2 360x1000
Brendan Beehan 360x1000
Margaret Fuller4 360x1000
Margaret Fuller 2 360x1000
Margaret Fuller2 360x1000
5confidencegames
James Gould Cozzens 360x1000
Edmund Burke 360x1000
14albion
1jesusandjohnwayne
Storyparadox1
Margaret Fuller5 360x1000
1trap
1theleasofus
1confidencegames
Lafayette and Jefferson 360x1000
AlexRosenberg
Thomas Piketty1 360x1000
Spottswood William Robinson 360x1000
George M Cohan and Lerarned Hand 360x1000
2defense
1transcendentalist
1madoff
lifeinmiddlemarch2
Susie King Taylor2 360x1000
Mark V Holmes 360x1000
Anthony McCann1 360x1000
Margaret Fuller1 360x1000
10abion
Margaret Fuller 360x1000
Maria Popova 360x1000
Adam Gopnik 360x1000
2paradise
3confidencegames
2falsewitness
7confidencegames
2lafayette
2lookingforthegoodwar
3albion
5albion
2confidencegames
399
13albion
Thomas Piketty3 360x1000
Gilgamesh 360x1000
1defense
12albion
LillianFaderman
1lafayette
1lookingforthegoodwar
storyparadox2
199
Ruth Bader Ginsburg 360x1000
3paradise
4confidencegames
Office of Chief Counsel 360x1000
lifeinmiddlemarch1
2theleastofus
6confidencegames
6albion
1gucci
3theleastofus
9albion
7albion
Margaret Fuller3 360x1000
1empireofpain
4albion
Richard Posner 360x1000
1falsewitness
2albion
Samuel Johnson 360x1000
2transadentilist
Susie King Taylor 360x1000
storyparadox3
299
Maurice B Foley 360x1000
11albion
George F Wil...360x1000
2jesusandjohnwayne
Learned Hand 360x1000
Stormy Daniels 360x1000
11632
1albion
Mary Ann Evans 360x1000
Anthony McCann2 360x1000
Betty Friedan 360x1000
3defense
8albion'
2gucci
1lauber
499
Tad Friend 360x1000

Most Recent Posts

Clergy Housing Tax Break Seen As Unconstitutional

Clergy Housing Tax Break Seen As Unconstitutional

His analysis is that the parsonage exclusion violates the Establishment Clause and that the arguments that the Free Exercise Clause mitigates the concern do not stand up.  Not every benefit to religious organizations violates the Establishment Clause.  The treatment of churches as exempt 501(c)(3) organizations is part of a larger scheme to exempt organizations that can be viewed as serving the public good.  Churches are exempt, but so is the Freedom From Religion Foundation.

On the other hand, churches are not required to file Form 990 or apply for exempt status and the IRS has to jump through enough hoops to initiate a church audit that it pretty much doesn’t bother.  This relatively hands-off policy recognizes the free exercise clause.

read more

An Examination Of IRS Startling Argument On Gender Confirmation Surgery

The IRS lost badly in Tax Court. a decision I covered in the very dawn of my blogging career.  In a pretty unusual move, the IRS signaled its acquiescence in the decision. Of course, that was during the Obama administration.  All in, the Traditional Values Coalition arguably shot itself in the foot by pressuring the IRS to take on this fight.  The whole matter along with the fight over DOMA was the inspiration for Reilly’s First Law of Tax Policy – Make tax policy the Switzerland of the culture war.

President Trump has gone on record on trans issues by indicating that Caitlyn Jenner can use whatever bathroom she feels most comfortable within Trump’s properties.  So perhaps there will not be another shift with the new administration.

read more
Decision On Clergy Housing Tax Benefit Coming This Summer

Decision On Clergy Housing Tax Benefit Coming This Summer

So if FFRF wins, this matter becomes a concern for church budgets in 2019.  I’m hoping there will be a “Make Our Pastor Whole” movement.  My experience with small congregation governance is that generally, the problem is people thinking things should be able to run with them dropping the same amount in the plate that their grandparents did forgetting that grandma baked nine million cookies to sell and grandpa painted the church himself. Maybe this will serve as a wake-up call.

read more
IRS Scandal Daily Coverage: The Final Chapter

IRS Scandal Daily Coverage: The Final Chapter

Ms. Kabbany’s comment on the series is perhaps indicative of the most unfortunate effect of the TaxProf’s method as she mentions the “long list of blog entries” being a “sight to behold”.  That comment is an indication to me that Ms. Kabbany has not actually taken the trouble, as have I, to read all the entries.  To her, there are a thousand nails in the IRS coffin.  What I see is less than a dozen nails pounded on numerous times and then pried up and pounded on a few more times and a lot of folks using the occasion of the wake to talk about other things.

read more
TaxProf Calls An End To Day By Day IRS Scandal Coverage

TaxProf Calls An End To Day By Day IRS Scandal Coverage

It seems that the IRS Scandal even more than usual is something that is viewed through ideological glasses.  If you would really like to take a hard look at the core scandal, I would recommend the Senate Finance Committee report. The report is in three parts.  It lays out the agreed facts that have been determined from fairly exhaustive investigations and then two narratives, one Republican and one Democrat that can be drawn from those facts.   The notion that the Obama administration was directing the IRS to target conservative groups is now something of an article of faith on the right.  The Republican narrative relies on a kind of a tone at the top dog whistle to support that belief.

read more
Getting Out Of The Blue Calls From IRS? Just Hang Up

Getting Out Of The Blue Calls From IRS? Just Hang Up

On a special day that happens to be just a couple of weeks before the end of tax season, we would get on the speakerphone and each of us would call a family member of one of the others pretending to be an IRS agent with questions about that persons return.  Having the return in front of us strengthened the credibility.  It was particularly satisfying to pull the prank on my brother who often used his ATT job to pull jokes on the family.  He one time convinced my mother to put a paper bag over the phone while they blew the dust out the lines. Ah, the good old days.

read more