Monday, January 30, 2017

Taxpayer Wins Tax Case But Attorney is Criticized

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Sometimes the simplest things get complicated, and often unnecessarily so. An example is found in the story provided by the opinion in Tilde...
Friday, January 27, 2017

Credit? Deduction? Federal? State? Precision Matters

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One of the core principles that students need to learn in a basic federal income tax course is the difference between a deduction and a cred...
Wednesday, January 25, 2017

A Court Case in Which All of Them Miss The Tax Point

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When I get the chance, I watch television court shows. Why? Among the reasons is the opportunity to see how the judge and the parties deal w...
Monday, January 23, 2017

Tax Advice That Tax Professionals Probably Don’t Want to Share

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Tax professionals are peppered with requests for tax advice throughout their working days. The questions are unsurprising, and run the gamut...
Friday, January 20, 2017

Casting Spells to Chase Away Tax Problems?

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A reader sent me a link, and asked, “Is this tax ignorance or tax craziness?” After looking through what was posted on the web site, my resp...
Wednesday, January 18, 2017

Oops! Even The Best Can Slip Into Tax Errors

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A reader sent me a web link, and asked, “Is this tax ignorance?” So I took a look at this Turbo Tax FAQ . The title of the FAQ is a question...
Monday, January 16, 2017

Who Pays the Price for Trickle-Down Tax Policy Failures?

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Readers of MauledAgain know that I consider demand-side economics to be far superior to supply-side economics. As a recent facebook meme put...
Friday, January 13, 2017

Ignorance, Tax or Otherwise, Is Dangerous

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Early in the week, as I was reading my facebook newsfeed, I noticed a post that had been placed on a friend’s facebook wall by a third perso...
Wednesday, January 11, 2017

With Humor, Taxes a Little Less Deadly

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The headline of a recent Philadelphia Inquirer commentary caught my eye. It read, “With humor, life a little less taxing.” My immediate tho...
Monday, January 09, 2017

Don’t Forget to Sign the Return

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It’s an easy mistake to make. It’s not a matter of deliberate noncompliance. A taxpayer fills out a federal income tax return but forgets to...
Friday, January 06, 2017

Fighting Math (and Tax) Ignorance

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One theme that runs consistently through my years of writing for MauldAgain is my how deficiencies in arithmetic skills nurtures tax and oth...
Wednesday, January 04, 2017

Trying to Make Cents of Two More Coin Payment stories.

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On Friday, in It Still Doesn’t Make Tax Cents , I commented on two more stories of someone trying to use coins to pay an amount owed to a go...
Monday, January 02, 2017

When Tax Legislation Fails: Who Pays the Price?

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Several months ago, in Getting a Tax Statute Right the First Time is Much Easier Than the Alternative , I discussed a decision by the Suprem...
Friday, December 30, 2016

It Still Doesn’t Make Tax Cents

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Sixteen months ago, in Does It Make Tax Cents? , I commented on several stories about taxpayers trying to pay tax bills with pennies. I note...
Wednesday, December 28, 2016

Looking for an Exclusion That’s Not in the Documentation

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Section 104 excludes from gross income damages received for physical sickness and injury. It is axiomatic that for these purposes the langua...
Monday, December 26, 2016

Updating Two Tax Cases

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During the past week, two judicial decisions have been handed down that deal with issues I have previously discussed on MauledAgain. It is l...
Friday, December 23, 2016

How Not to File a Tax Return

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There are all sorts of things that taxpayers ought not to do when filing a tax return. There also are all sorts of things that taxpayers oug...
Wednesday, December 21, 2016

Ignorance Reaches a New Low

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Wow. Just wow. There is an epidemic of ignorance sweeping through the nation, and tax does not escape the tide. What has me so astounded? ...
Monday, December 19, 2016

Music, Medicine, and Tax

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A long-time reader pointed me in the direction of a report about the impact of music on performing a task . A study by a team from Imperial ...
Friday, December 16, 2016

No Deduction for Sanctions Imposed on Lawyer

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A recent Tax Court decision, Chaganti v. Comr. , T.C. Memo 2016-222, following up on an earlier opinion, Chaganti v. Comr. , T.C. Memo 2013-...