Friday, January 29, 2016

A Form 1099 Disclosure Oops

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According to several reports, including this story , drivers contracting with ride-sharing outfit Uber were surprised when they logged into ...
Wednesday, January 27, 2016

“Who Knows the Tax Code Better Than Me?”

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No, it’s not ME asking that question. Who asked it? According to this story , Donald Trump did. Trump added that rhetorical quip to the end ...
Monday, January 25, 2016

Will Providing a Driver’s License Number Reduce Tax Return Identity Theft?

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In a recent announcement , the IRS has explained how it is attempting to reduce tax return identity theft. It revealed that some states, dea...
Friday, January 22, 2016

Deductions Arising from Constructive Payments

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A recent case, Garada and Elghosein v. Comr. , T.C. Summ. Op. 2016-1, demonstrates the importance of understanding how constructive payment...
Wednesday, January 20, 2016

Does Repealing the Corporate Income Tax Equal More Jobs?

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The “lower taxes means more jobs” argument continues to find support. Specifically, there are two variations of the argument. One is that lo...
Monday, January 18, 2016

Birthdays in the Tax Law (and Obituaries?)

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A question popped up recently that drew my attention to birthdays and the tax law. Actually, the tax law uses the phrases “attain the age of...
Friday, January 15, 2016

Powerball, Taxes, and Math

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One of the benefits of being on Facebook – aside from genealogy, class reunion arrangements, and keeping current with what friends and relat...
Wednesday, January 13, 2016

Another Reason Tax Professors Don’t Need to Invent Hypotheticals

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A recent Tax Court decision, Blagaich v. Comr. , T. C. Memo 2016-2 should provide some interesting classroom questions for those teaching th...
Monday, January 11, 2016

The Changing Face of the IRS?

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Recently, the IRS Taxpayer Advocate issued a ”Most Serious Problems” analysis , reacting to proposals that the IRS increase existing user fe...
Friday, January 08, 2016

Law and Genealogy Meeting In An Interesting Way

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As the header on this blog indicates, there are times when I find it interesting and even useful to try connecting law, or legal principles,...
Wednesday, January 06, 2016

Same Term, Different Definitions?

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A reader asked me three questions. First, “Are the definitions of qualified education expenses for the lifetime learning credit and tuition ...
Monday, January 04, 2016

Is This Proposed Tax Necessary or Even Sensible?

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Several days ago, in a New York Times editorial , Max Frankel proposed “a relatively simple new tax – officially called a user fee – “ based...
Friday, January 01, 2016

Taking (Tax Breaks) Without Giving (What Was Promised)

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Too many tax breaks are handed out in exchange for promises by the recipients to do something beneficial for the community at large. And, fa...
Wednesday, December 30, 2015

Chickens and Taxes

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No, this has nothing to do with the income taxation of profits from raising chickens. Nor does it have anything to do with excise taxes on e...
Monday, December 28, 2015

Can Taxes Reduce Sexually-Transmitted Diseases?

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For decades if not centuries, taxes have been used in attempts to influence behavior. Whether it is encouraging behavior by handing out dedu...
Friday, December 25, 2015

Christmas and Taxes

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In the telling of the Christmas story, the focus, aside from Jesus, Mary, and Joseph, almost always is on angels, shepherds, magi, a stable,...
Wednesday, December 23, 2015

Is the Soda Tax a Revenue Grab or a Worthwhile Health Benefit?

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When a person favors both good health and fairness in tax policy, as I do, the soda tax presents a conundrum. If, as its proponents argue, a...
Monday, December 21, 2015

Winning Back Your Tax Payments

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A reader made me aware of a recent suggestion that every taxpayer who files a timely and honest tax return, along with timely payment, be e...
Friday, December 18, 2015

You Mean That Tax Refund Isn’t for Me? Really?

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Readers of MauledAgain know that when I have the opportunity I watch television court shows. Actually, I am usually doing something else at ...
Wednesday, December 16, 2015

I Got Mine From a Tax Break, So Let’s Repeal It Before You Can Get Yours From It

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When I was a child, I remember being told by various adults that it was not uncommon for someone, or several people, once they climbed to th...
Monday, December 14, 2015

The Wonderful Wacky World of Taxes and Politics

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For the past several decades, the Republican Party has been closely tied to tax reduction advocacy and to anti-tax groups. The Grover Norqui...
Friday, December 11, 2015

Tax versus Fee: Barely a Difference?

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A reader sent me an email with the contents of this link and a question. Going through the material, I was grateful that he did not pose to...
Wednesday, December 09, 2015

A Tax Break That Deserves to be Sunk

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Sales taxes generally are regressive. That’s because people with relatively little income spend most of their income on items subject to the...
Monday, December 07, 2015

When Congress Dilly-Dallies on Tax Issues

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It’s no secret to those familiar with tax practice that the inability or refusal of Congress to stay on top of tax issues and move legislati...
Friday, December 04, 2015

Rubbing Tax Penalty Salt Into the Tax Liability Wound

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A recent case, Yguico v. Comr. , T.C. Memo 2015-230, demonstrates how a tax problem can spiral out of control. By the time the dust settled,...
Wednesday, December 02, 2015

Tax Credit Giveaways Don’t Deserve Credit

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According to this this story from last week, the state of Michigan and Fiat Chrysler Automobiles have agreed to limit the tax credits avail...
Monday, November 30, 2015

No Money to Pay Tax Debt? Say Goodbye to Overseas Travel

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One of the surface transportation funding bills pending in the Congress contains a provision that would permit the State Department to with...