Practical and Practice issues for Professionals who practice in the area of taxation. Moral, social and economic issues relating to taxes, including international issues, the U.S. Internal Revenue Code, state tax issues, etc. Not for "tax protestor" issues, which should be posted in the "tax protestor" forum above. The advice or opinion given herein should not be relied on for any purpose whatsoever. Also examines cookie-cutter deals that have no economic substance but exist only to generate losses, as marketed by everybody from solo practitioner tax lawyers to the major accounting firms.
Wonder why he couldn't find an attorney for this one:
T.C. Memo. 2009-166
Docket Nos. 22608-07, 3058-08. Filed July 13, 2009.
Charles E. Merrill, pro se. [ ]
Kathleen A. Tagni, for respondent.
...Petitioner is a well-known gay rights activist and artist
and a millionaire. He is the cousin of the founder of Merrill
Lynch and was married, for 23 years, to the late Evangeline
Johnson Merrill, an heiress to the Johnson & Johnson Company.
Petitioner began a relationship with Kevin Boyle shortly after
petitioner’s wife passed away. He and Mr. Boyle have been
together for more than 18 years. Petitioner and Mr. Boyle lived
in North Carolina during the years at issue. They participated in a
commitment ceremony in 2004, but North Carolina did not
recognize same-sex marriages. Petitioner and Mr. Boyle were
legally married in 2008 after moving to California.
Petitioner failed to file a tax return for either of the
years at issue. Respondent contacted petitioner about filing
income tax returns. Petitioner responded with a letter stating
that he was not evading taxes, but refused to pay taxes as an act
of civil disobedience advocating same-sex marriage equality.
...
The Honorable Judge Roy Bean The world is a car and you're a crash-test dummy. The Devil Makes Three
Petitioner responded with a letter stating
that he was not evading taxes, but refused to pay taxes as an act
of civil disobedience advocating same-sex marriage equality.
How refreshing! I am a firm believer in civil disobedience. The principles are simple: recognize that a bad law exists, act directly against that law, expect to be arrested and imprisoned, hope enough people join you that the legislatures see the errors of their ways and repeal the bad law.
Notice how OPPOSITE that is to tax denial. I may consider some forms of civil disobedience to be exercises in extreme futility, but there is more mojo in one of their little fingers than exists in the entire tax denial movement.
An act of civil disobedience doesn't do any good if you keep it a secret. I would be less inclined to doubt his sincerity if he and Kevin Boyle had attempted to file joint returns for the years in question.
"Here is a fundamental question to ask yourself- what is the goal of the income tax scam? I think it is a means to extract wealth from the masses and give it to a parasite class." Skankbeat
Brandybuck wrote:How refreshing! I am a firm believer in civil disobedience. The principles are simple: recognize that a bad law exists, act directly against that law, expect to be arrested and imprisoned, hope enough people join you that the legislatures see the errors of their ways and repeal the bad law.
Notice how OPPOSITE that is to tax denial. I may consider some forms of civil disobedience to be exercises in extreme futility, but there is more mojo in one of their little fingers than exists in the entire tax denial movement.
Gandhi practiced real civil disobedience with regard to the "salt tax" and other causes. Thoreau did it as a solitary individual without much influence with his contemporaries. Both lived as poor as church mice. It's about having credibility in a righteous cause
'There are two kinds of injustice: the first is found in those who do an injury, the second in those who fail to protect another from injury when they can.' (Roman. Cicero, De Off. I. vii)
'Choose loss rather than shameful gains.' (Chilon Fr. 10. Diels)
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