Search found 169 matches

by operabuff
Wed Nov 29, 2017 10:51 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: British Royalty subject to US Income Tax?
Replies: 5
Views: 142

British Royalty subject to US Income Tax?

Per the Washington Post: For Prince Harry, the issue isn't that he will suddenly end up paying U.S. income tax, but rather that Markle's American citizenship could open up the secretive finances of the royal family to outside scrutiny. If she remains a U.S. citizen, Markle will have to file her taxe...
by operabuff
Wed Nov 22, 2017 7:36 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: Taxpayer Advocate Want IRS To Identify Friv Arguments To Taxpayer
Replies: 12
Views: 488

Re: Taxpayer Advocate Want IRS To Identify Friv Arguments To Taxpayer

Probably about 10-15 years ago, Nina expressed concern with the IRS policy of warehousing refund claims that it thought were potentially fraudulent. The refund claim would figuratively disappear into a black hole - there would be no notice of claim disallowance sent. She was concerned that the taxpa...
by operabuff
Tue Nov 07, 2017 8:43 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: Taxpayer Advocate Want IRS To Identify Friv Arguments To Taxpayer
Replies: 12
Views: 488

Re: Taxpayer Advocate Want IRS To Identify Friv Arguments To Taxpayer

Nina's solution may not be practical, but her concern is legitimate. If a taxpayer makes a mistake that gets identified as frivolous, he is likely to receive a lot of very confusing correspondence from the IRS. You might not agree with her, but do not underestimate her or think she doesn't understan...
by operabuff
Tue Nov 07, 2017 8:18 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: Avoiding state income taxes
Replies: 14
Views: 420

Re: Avoiding state income taxes

My experience, a century ago, when working in DC while residing in Virginia, was payroll deduction in the state where earned altho the money might be refunded when taxes filed in state where resided. I think your memory deceives you. One of Washington DC's grievances is that they are not allowed to...
by operabuff
Thu Oct 19, 2017 1:33 am
Forum: Tax Practice & Policy and Tax Shelters
Topic: Avoiding state income taxes
Replies: 14
Views: 420

Re: Avoiding state income taxes

My experience, a century ago, when working in DC while residing in Virginia, was payroll deduction in the state where earned altho the money might be refunded when taxes filed in state where resided. I think your memory deceives you. One of Washington DC's grievances is that they are not allowed to...
by operabuff
Sat Sep 23, 2017 10:11 pm
Forum: US
Topic: The Epic Fail of Squatloosian Troll
Replies: 184
Views: 2493

Re: The Epic Fail of Squatloosian Troll

Yeah, section 1341. I haven't studied the subject in depth, but the theory did not work in McKinney v. United States , 574 F.2d 1240 (5th Cir. 1978), cert. denied , 439 U.S. 1072 (1979), or in Wood v. United States , 863 F.2d 417 (5th Cir. 1989). EDIT: Added denial of cert. on McKinney. Both 5th ci...
by operabuff
Sat Sep 23, 2017 9:49 pm
Forum: US
Topic: The Epic Fail of Squatloosian Troll
Replies: 184
Views: 2493

Re: The Epic Fail of Squatloosian Troll

Coming to this discussion late, it seems like a worthy but ultimately futile effort by Quatloosians - as the philosopher Epictetus said about 2000 years ago - "It is impossible for a man to learn what he thinks he already knows." Futile effort? I think not; we achieved our purpose. The tr...
by operabuff
Thu Sep 21, 2017 6:35 pm
Forum: US
Topic: The Epic Fail of Squatloosian Troll
Replies: 184
Views: 2493

Re: The Epic Fail of Squatloosian Troll

Coming to this discussion late, it seems like a worthy but ultimately futile effort by Quatloosians - as the philosopher Epictetus said about 2000 years ago - "It is impossible for a man to learn what he thinks he already knows."
by operabuff
Tue Jun 13, 2017 6:39 pm
Forum: US
Topic: Pete & Doreen Hendrickson in Tax Court
Replies: 111
Views: 9174

Re: Pete & Doreen Hendrickson in Tax Court

Gosh darn it, why can't the Tax Court have PACER set up? There would be so much entertainment potential. I'm not sure whether or not the Tax Court could have gone on PACER, but the route they chose was to have their own system. The decision to make only court issued documents publicly available on ...
by operabuff
Wed Apr 12, 2017 4:24 pm
Forum: US
Topic: Your Bond is No Good
Replies: 86
Views: 6975

Re: Your Bond is No Good

I'm not sure that there's any mystery to Bond's rank. Unlike the actor who first played him, he did not come from the lower class. His parents had money. He attended Eton (although sent down). He was in the Royal Naval Reserves in WWII, a time when promotions were relatively easy to come by. I'll co...
by operabuff
Tue Apr 11, 2017 6:39 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: Bogus IRS calls
Replies: 53
Views: 6136

Re: Bogus IRS calls

IRS special agents do have the authority to arrest folks (and they do make arrests). Section 7608(a) and (b). There is a whole chapter of the IRM on how to go about it: IRM 9.4.12. Just as with civil collection suits, the IRS recommends prosecution of criminal cases to the Department of Justice. In ...
by operabuff
Wed Mar 29, 2017 6:16 pm
Forum: US
Topic: Pete & Doreen Hendrickson in Tax Court
Replies: 111
Views: 9174

Re: Pete & Doreen Hendrickson in Tax Court

It is an odd result. You have to give the petitioner's attorney a lot of credit for coming up with the argument that his client was too stupid to know that his false statement on the return was going to lead to an underpayment. I'm pretty sure that Pete won't be arguing that he was too dumb to under...
by operabuff
Tue Mar 28, 2017 5:53 pm
Forum: US
Topic: Pete & Doreen Hendrickson in Tax Court
Replies: 111
Views: 9174

Re: Pete & Doreen Hendrickson in Tax Court

Pete was convicted of filing false Form 1040 returns for years 2000, 2002, 2003, and 2004. For 2005 and 2006, he was convicted of filing false Form 4852 reports. (He was also convicted of filing false Form 4852 reports for 2000, 2002, 2003, and 2004.) Maybe he could therefore successfully argue tha...
by operabuff
Thu Mar 16, 2017 8:20 pm
Forum: US
Topic: Pete & Doreen Hendrickson in Tax Court
Replies: 111
Views: 9174

Re: Pete & Doreen Hendrickson in Tax Court

This is standard Tax Court procedure. The parties can access the briefs and other documents online, but the general public is limited to viewing the court's orders in the case online. But unless the case is sealed, all documents are available to the public for review at the Tax Court building. The c...
by operabuff
Wed Mar 15, 2017 6:44 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: Electronic return filing discouraged
Replies: 19
Views: 739

Re: Electronic return filing discouraged

Another aspect of this issue is the extent to which other persons than the IRS might have access to a copy of the return and therefore the signer's SSN. (The IRS, of course, only shares taxpayer information under very narrowly drawn circumstances.) One of the factors in the development of the PTIN s...
by operabuff
Wed Mar 15, 2017 2:35 am
Forum: Tax Practice & Policy and Tax Shelters
Topic: Electronic return filing discouraged
Replies: 19
Views: 739

Re: Electronic return filing discouraged

But shouldn't your clients be putting up a fight when the phone company, cable company, credit card company, etc. ask for the SSN? That's where the overuse is. The IRS is statutorily mandated to use it. Section 6109(d). And has been since about 1961. All these other folks are Johnny Come Latelies. A...
by operabuff
Tue Mar 14, 2017 11:01 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: Electronic return filing discouraged
Replies: 19
Views: 739

Re: Electronic return filing discouraged

As far as your clients reluctance to provide SSNs, that seems a little forced to me. They provide their SSNs in all sorts of commercial contexts right? And they give it up for innumerable other information returns. It's just one more. "The lady doth protest too much, methinks." Every time ...
by operabuff
Tue Mar 14, 2017 10:47 pm
Forum: Tax Practice & Policy and Tax Shelters
Topic: Electronic return filing discouraged
Replies: 19
Views: 739

Re: Electronic return filing discouraged

Another point: For the IRS, the signed Form 8879-PE would generally be even stronger evidence than the Social Security number inputted by the practitioner. I don't think it's so much evidence as it is a way of establishing identity. There could be many "John Smith's" but only one John Smi...
by operabuff
Mon Mar 13, 2017 3:25 am
Forum: Tax Practice & Policy and Tax Shelters
Topic: Electronic return filing discouraged
Replies: 19
Views: 739

Re: Electronic return filing discouraged

Getting back to the requirement that the taxpayer supply the spouse's SSN where the taxpayer is filing "married filing separately" (a requirement that has been on the paper forms since 1964), I note that the IRS began requiring SSNs for dependents with the 1987 tax year. It just never occ...
by operabuff
Sun Mar 12, 2017 2:51 am
Forum: Tax Practice & Policy and Tax Shelters
Topic: Electronic return filing discouraged
Replies: 19
Views: 739

Re: Electronic return filing discouraged

But there does have to be a real live person who signs a paper Form 1065, not just the return preparer. That person is the one who swears under penalties of perjury that the return is correct. I suspect the Form 1065 electronic requirement is related to some sort of perceived abuse. It allows the IR...

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