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.
Judge Roy Bean
- Judge for the District of Quatloosia
- Posts: 3569
- Joined: Tue May 17, 2005 7:04 pm
- Location: West of the Pecos
The politics of taxation takes yet another twist:
"Defendant Internal Revenue Service (IRS) has for many years violated the Internal Revenue Code (IRC) by allowing tax-exempt social welfare organizations to expend substantial sums on electoral activity,"
The Honorable Judge Roy Bean
The world is a car and you're a crash-test dummy.
The Devil Makes Three
- Illuminatian Revenue Supremo Emeritus
- Posts: 1317
- Joined: Sun Sep 11, 2011 9:13 pm
- Location: Maryland
At best -- convoluted.
Van Hollen (DISCLOSURE: I voted for him in at least two elections) sems to be ignoring the fact that the IRS operates according to legislative mandate -- as interpreted and directed by various political appointees.
If the IRS is not properly treating 501 (whatever) organizations properly according to the letter of the laws as enacted by his fellow congress-critters, then he has other, much more powerful, alternatives to expose and address the situation.
1 - He -- totally on his own -- can contact GAO and request an investigation into the issue.
2 - He can work through the appropriate House committee(s) to request hearings into the issues.
3 - He can correspond directly with the Commissioner requesting (in effect demanding) answers to his questions. [This, by the way, constitutes a "drop everyting and deal with the Congressman" situation for the IRS]
The law suit is a joke. Someone in the Representative's office made a major boo-boo.
Taxes are the price we pay for a free society and to cover the responsibilities of the evaders
- Knight Templar of the Sacred Tax
- Posts: 7217
- Joined: Sat May 19, 2007 1:59 pm
- Location: Texas
According to the Internal Revenue Code itself, section 501(c)(4) organizations consist of:
Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.
--from 26 U.S.C. section 501(c)(4) (emphasis added).
From the Treasury regulation:
An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the people of the community. An organization embraced within this section is one which is operated primarily for the purpose of bringing about civic betterments and social improvements.....
--from 26 C.F.R. § 1.501(c)(4)-1(a)(2)(i) (emphasis added).
The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office.....
--from 26 C.F.R. § 1.501(c)(4)-1(a)(2)(ii).
The Treasury regulation from which these passages are quoted was promulgated in its final form in 1960, and was amended in 1990.
...why is anyone in this [losthorizons] community paying the least attention to...'Larry Williams' [Famspear], or other purveyors of disinformation from...quatloos? – Pete Hendrickson, former inmate 15406-039, Fed’l Bureau of Prisons