Monday, February 27, 2017

When Tax Revenues Are Better Than Expected But Less Than Required

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The so-called Philadelphia “soda tax,” which taxes more than soda but not everything containing sugar, continues to pose problems. For almos...
Friday, February 24, 2017

Ignorance in the Face of Facts

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A recent survey by the Public Policy Institute of California reveals how the spread of misinformation through social media has contributed ...
Wednesday, February 22, 2017

Can Your Girlfriend’s Child Be Your Dependent?

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Is it possible for the child of a taxpayer’s girlfriend, or boyfriend, to be the taxpayer’s dependent? Though one’s first reaction might be ...
Monday, February 20, 2017

So Who Should Pay Taxes for Police Protection?

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As explained in this article and others, the governor of Pennsylvania has proposed that Pennsylvania towns relying on the state police for ...
Friday, February 17, 2017

When the Tax Law Requires an “Unjust” Result

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A recent United States Tax Court decision, Smyth v. Comr. , T.C. Memo 2017-29, provides an opportunity to explore the extent to which a tax ...
Wednesday, February 15, 2017

How Not to Draft For Maximum Alimony Tax Benefits

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A recent United States Tax Court case, Quintal v. Comr. , T.C. Summ Op. 2017-3, is a lesson in how not to draft marital separation agreement...
Monday, February 13, 2017

A Tax I Did Not Know Existed

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A reader alerted me to this story about a tax that once existed, that I think no longer exists, and that I did not know existed. It was a t...
Friday, February 10, 2017

The Infection of Ignorance Becomes a Pandemic

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We live in a post-modern world where facts become optional, reasoning is mocked, intellectual and cerebral efforts are downplayed, and ignor...
Wednesday, February 08, 2017

Does Filing Correct Tax Returns for Thirty Years Earn the Taxpayer a Pass?

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In a recent Tax Court case, Cheves v. Comr. , T.C. Memo 2017-22, the taxpayers made early withdrawals from their retirement accounts, and di...
Monday, February 06, 2017

Fear of Tax? No, Fear of Tax Thieves

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Throughout this century, fear has been growing, feeding on itself and on basic human limbic reactions. Fear causes people to do dangerous th...
Friday, February 03, 2017

Knowing a Tax Filing Deadline and Meeting It Require Different Skills

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On Monday, in Taxpayer Wins Tax Case But Attorney is Criticized , I discussed a case involving an attorney who had filed a Tax Court petitio...
Wednesday, February 01, 2017

Tax Clients Who Aren’t Stars But Who Look to the Stars

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Last week, in Tax Advice That Tax Professionals Probably Don’t Want to Share , after describing a web site brought to my attention by a read...
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...