Friday, February 03, 2006

Taxes and the State of the Union

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When my dentist yesterday afternoon asked me what I thought of the State of the Union speech, I wanted to reply, "I didn't hear muc...
Thursday, February 02, 2006

Tax Charts for the Section 894 Regulations

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Once again, Andrew Mitchell has created and now shares some more charts, the entire collection of which can be found at his tax charts web s...
Wednesday, February 01, 2006

Inadvertently Sharing Tax and Other Confidential Data

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The Florida Bar Board of Governors has issued announcement in which it explains that it has asked its Professional Bar Committee to determi...
Monday, January 30, 2006

Blowing Away Some of the Capital Gains Smoke

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Almost two years ago I posted an explanation of why it does not make sense to have special low tax rates for capital gains, and why adjusti...

Should Scholarship Recipients Be Taxed on the Portion Used for Student Health Fees?

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An interesting question raised by a tax listserve colleague yesterday provides a wonderful example of how a simple tax law concept can becom...
Friday, January 27, 2006

No Such Thing as a Fraudulent Tax Shelter?

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According to this report , federal prosecutors have convened a grand jury in New York to investigate three lawyers at a well-known Dallas ...

Tax Practitioner, Heal Thyself

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Now that the start of the income tax return filing season is upon us, I decided it was time to pull this item from my "blog this someda...
Wednesday, January 25, 2006

How Not to Survive Accusations of Tax Fraud

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Numerous reports, such as this one , are popping up with the newest explanation offered by "Survivor" winner Richard Hatch for his...
Monday, January 23, 2006

Electronic Tax Payment Alert!

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There has always been a tension in the tax law, and in law generally, between theory and practice. Some of the tension simply reflects the u...
Sunday, January 22, 2006

Students Fail When We Fail Students

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My recent post on the shortcomings in K-12 and undergraduate education , "No Wonder Tax Law Seems So Difficult," brought a respons...

A Third Visit to Overpaid Employer Taxes

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The issue of whether employers ought to get a return of excess social security taxes as do employees, which I first discussed last Friday , ...
Friday, January 20, 2006

No Wonder Tax Law Seems So Difficult

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The National Center for Education Statistics undertook a National Assessment of Adult Literacy. The ensuing report , called "A First Lo...
Thursday, January 19, 2006

Whither Legal Scholarship?

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The latest posting from Rosa Brooks on the new LawCulture blog has triggered many comments and reactions. She suggests that she may shift ...
Wednesday, January 18, 2006

More on Overpaid Employer FICA Taxes

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My post about the windfall to the Treasury from excess employer FICA payments brought a variety of interesting responses and comments. CPA ...
Monday, January 16, 2006

Attack of the Tax Form Clones

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It pays to read the TaxProfBlog because sometimes Paul Caron picks up on news stories with a tax angle that I don't otherwise notice. T...

Prospects for Tax Law Changes in 2006

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The debate over the wisdom of making the 2001 and 2003 tax changes permanent is edging closer to center stage. A Heritage Foundation report ...

Independent Contractor or Employee? Don't Get It Wrong

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Almost a year ago, I explained the conundrum in which many law students find themselves come April 15. Classified as independent contracto...

Imagine MauledAgain Getting Sirius

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Another report explains that Howard Stern received 34.4 million shares of Sirius Satellite Radio stock because of the number of new subscri...
Friday, January 13, 2006

Let's See Who Goes for This Tax "Cut"

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A recent discussion among tax law professors caused me to pay closer attention to something that I knew but had left in the shadows of my ta...
Wednesday, January 11, 2006

The Flaming Rodent Tax Trilogy Gets a Sequel

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It's not the mouse that will not die. It's the casualty loss deduction real life hypothetical that keeps oscillating between two uni...