Friday, September 29, 2006

Reason #27,568 That Tax Law Is Complicated

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The question posted to the listserv was described by the person posing it as "obvious," but I immediately recognized it as a sympt...
Wednesday, September 27, 2006

So Explain Again What It Is That Taxes Are to Provide?

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In the great debate about taxation and its purposes, one of the justifications and explanations for the imposition of revenue collection by ...
Monday, September 25, 2006

No End to the Tax Charts

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It didn't take long for Andrew Mitchel to show that he is not going to rest on his laurels as the unchallenged champion of tax chart we...
Friday, September 22, 2006

Marian the Information Architect and Negative Profit Carryovers

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In this morning's Philadelphia Inquirer, Andy Cassel enlightened his readers on the Growing Market for Euphemisms . His column is a must...

Refund Anticipation Loans: Part III

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There's more news on the refund anticipation loan front, which I addressed last month in Should Tax Refund Anticipation Loans Be Blocked...

Tax Law Professors in the Congress: Part II

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Last week, in Tax Law Professor Aiming for the Senate , I asked whether any tax law professors had served in Congress before or after teachi...
Wednesday, September 20, 2006

Thanks to Tax, a Not So Simple Tip

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My post asking Should a Tip Be Excluded from Taxation as a Gift? , in which I concluded that answer is and should be "no", prompte...
Monday, September 18, 2006

More on Enlarging Law School First-Year Classes

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Rather than jamming five or six posts into one day's worth of blogging, I let the ideas line up and wait their turn. I juggle the sequen...
Friday, September 15, 2006

Should a Tip Be Excluded from Taxation as a Gift?

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The news wires, blogosphere and even discussion boards are all abuzz about the bartender who received a $10,000 tip. Most of the stories, su...
Wednesday, September 13, 2006

Tax Law Professor Aiming for the Senate

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Don't misread the headline. It has nothing to do with guns, although I could have written "Tax Law Professor Gunning for the Senate...

Tax and Other Lessons from Italy

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BNA reports, in a subscription article, that Italy plans to increase capital gains taxes and lower rates on bank interest. Under the plan, t...
Monday, September 11, 2006

The Tax World's Response to September 11 Is More Than Some Statutory Amendments

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Early during the Saturday evening newscast on the local ABC station, the words "tax preparation business" were spoken, and my atte...
Friday, September 08, 2006

Adding Up The Telephone Tax Refund

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Lots of tax things have been happening recently, so I don't get to all the stories right away. I try to put the tax news items into a se...
Wednesday, September 06, 2006

Should Tax Practitioners Play IRS Informant on Behalf of Clients?

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Suppose you know that someone is committing tax fraud. Or suppose you have very strong evidence that tax fraud is taking place. What should ...
Monday, September 04, 2006

Labor Day: (Almost) Everyone Gets a Chance to Work ... In Law School

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I've long been a proponent of an open admissions policy for law school. Rather than selecting future lawyers on the basis of undergradua...
Friday, September 01, 2006

The Murphy Opinion and Tax Protesters

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The Murphy case is creating quite a stir. Considering what the court said, it's not a surprise. When I commented on the opinion last We...
Wednesday, August 30, 2006

Don't Get Lost Finding Your Tax Home: Use a Chart

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Andrew Mitchel has another tax chart for us. It's a flowchart covering the section 7701(b) individual income tax residency rules. He al...
Monday, August 28, 2006

A New Book on Taxation of Residence Sales: Don't Leave Home Without It

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Roughly six months ago I noted the publication of Julian Block's "MARRIAGE AND DIVORCE: Savvy Ways For Persons Marrying, Married Or...

What's More Valuable? Weighted Rankings or Underlying Information

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I doubt that Andy Cassel's column in yesterday's Philadelphia Inquirer, College Ratings' Critics Miss Point was in any way insp...
Friday, August 25, 2006

Tax Refund Anticipation Loans: Part II

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After posting my criticism of tax refund anticipation loan practices ( Should Tax Refund Anticipation Loans Be Blocked? ), I received emails...