MauledAgain

Prof. James Edward Maule's more than occasional commentary on tax law, legal education, the First Amendment, religion, and law generally, with sporadic attempts to connect all of this to genealogy, theology, music, model trains, and chocolate chip cookies. Copyright 2002-2022 James Edward Maule.

Wednesday, June 30, 2021

Public Official Doesn’t Answer Question, “Why Are You Delinquent on Your Tax Payments?”

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Reader Morris pointed me to this story and asked, “Does this Councilman and financial advisor make any sense with his reasons for being beh...
Monday, June 28, 2021

Revenue Department Employee Fraud: A Conundrum?

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It is unsettling when tax collectors and heads of state revenue departments go rogue. I have written about charges brought against some tax ...
Friday, June 25, 2021

When Language Describing the Impact of Tax Fraud Matters

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One would think that tax return preparers would read the news, and after seeing the parade of tax return preparers charged with, convicted o...
Wednesday, June 23, 2021

Fighting Fraud Even More Difficult When Tax Leadership Succumbs

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Tax fraud has always existed. Like many of society’s ills, its incidence is climbing. Though now and then I have written about a taxpayer co...
Monday, June 21, 2021

Philadelphia Parking Tax Decrease Proposal Fails: Pick a Reason

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Two and a half weeks ago, in Who Benefits from a Philadelphia Parking Tax Reduction? , I criticized the claim that a proposed decrease in th...
Friday, June 18, 2021

Is a Tax the Best Way to Fund Rural Broadband Access?

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A recent Bloomberg article has drawn attention to the question of how rural broadband access should be funded. Although almost everyone liv...
Wednesday, June 16, 2021

Of Course, Tax is Not “Just Numbers”

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Last week, reader Morris directed my attention to an article analyzing H&R Block stock from an investment perspective. The article quot...
Monday, June 14, 2021

Words Matter: The Tax Treatment of Legal Malpractice Awards

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A recent Tax Court case, Holliday v. Comr., T.C. Memo 2021-69 [to see the full opinion, go to the case docket , scroll down to item 36, and ...
Friday, June 11, 2021

When Tax Return Preparers Are Not the Source of the Tax Fraud

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Someone reading this blog might think that tax return preparers are the chief cause of tax noncompliance. They would get that impression fro...
Wednesday, June 09, 2021

Calling It a 15 Percent Minimum Corporate Tax Can Be Misleading

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The Biden Administration, according to reports such as this one from The Hill , is pushing for a 15 percent minimum corporate tax rate. The ...
Monday, June 07, 2021

When It Comes to Tax, What Does Age Have to Do With It?

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There are several places in the Internal Revenue Code where age is a factor in determining a taxpayer’s right to, or the amount of, an exclu...
Friday, June 04, 2021

Who Benefits from a Philadelphia Parking Tax Reduction?

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Several days ago, I read a Philadelphia Inquirer editorial , in which the writer, arguing that parking spaces should take a back seat to oth...
Wednesday, June 02, 2021

Tax Woes for Former Philadelphia Officials

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Two news items showed up last week focusing on two former Philadelphia officials and their tax woes. Unfortunately, the new information adds...
Monday, May 31, 2021

The Price of Freedom Is Much More Than Taxes

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On Memorial Day ten years ago, in Free, Freedom, Fees, and Taxes , I examined the extent to which Americans understand the meaning of the of...
Friday, May 28, 2021

Partnerships: A Contributing Factor to the Tax Noncompliance Surge

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In its American Families Plan Tax Compliance Agenda report , the Department of Treasury told that world that during calendar year 2018, more...
Wednesday, May 26, 2021

Seeking a Legislative Cure for a Tax Break Malfunction

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About a year ago, in How Not to Write Tax Break Statutes , I described a decision by the Pennsylvania Commonwealth Court in Dechert LLP v. P...
Monday, May 24, 2021

An Important Observation About Biden’s Tax Increase Proposal

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On several occasions I’ve written about people who are unable or unwilling to focus on details when reacting to Biden’s tax increase proposa...
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