Author Archives: Russ

Where I Agree (In Part) With IRS Commissioner John Koskinen

Posted on November 3, 2015 by Russ

It’s rare for me to agree with IRS Commissioner John Koskinen. However, he spoke to some tax practitioners today and I do agree with some of what he said. From Accounting Today: Once again, Congress has been working on legislation … Continue reading →

Posted in IRS | Tagged , | 1 Comment

I’m Sure Their Vacation in Arizona Will Impress the Sentencing Judge

Posted on November 1, 2015 by Russ

Back in October 2014, Ronald and Dorothea Joling were convicted of tax evasion. As the US Department of Justice noted in the press release, Evidence at trial detailed the Jolings’ illegal efforts over close to twenty years to keep the … Continue reading →

Posted in Tax Evasion | 2 Comments

AICPA Has Standing Per DC Court of Appeals; IRS’s Annual Filing Season Program In Jeopardy

Posted on October 30, 2015 by Russ

The American Institute for Certified Public Accountants (AICPA) filed a lawsuit in July 2014 challenging the IRS’s Annual Filing Season Program (AFSP). Almost exactly one year ago, a District Court for the District of Columbia ruled that the AICPA did … Continue reading →

Posted in IRS | Tagged , | 1 Comment

California DMV Deliberately Overcharging on Sales Tax

Posted on October 29, 2015 by Russ

When you purchase a car in California, you owe sales tax based on where the car is registered. The California DMV uses a table based on ZIP Codes to determine what that should be. For 90% or more of California, … Continue reading →

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Chaffetz Introduces Impeachment Resolution of IRS Commissioner Koskinen

Posted on October 27, 2015 by Russ

This past Friday the US Department of Justice announced that there would be no criminal prosecution of Lois Lerner related to the IRS scandal. I certainly wasn’t surprised. If you don’t remember, the Department of Justice won my Tax Offender … Continue reading →

Posted in IRS | 1 Comment

Over 1,100 Returns Filed from Two Addresses Lead to Two Heading to ClubFed

Posted on October 25, 2015 by Russ

Two separate cases out of Broward County, Florida highlight that if you submit lots of tax returns from the same address even the IRS will get suspicious. A former band director and another Floridian will be heading to ClubFed in … Continue reading →

Posted in Tax Fraud | Tagged | 2 Comments

Monsters Under the Bed

Posted on October 25, 2015 by Russ

Two Florida tax preparers (I hesitate to use the word “professionals” based on what they’re accused of) are facing a lawsuit from the Department of Justice seeking a civil injunction to prevent them from owning a tax preparation firm and … Continue reading →

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Up In Smoke, Again

Posted on October 22, 2015 by Russ

A California non-profit corporation tried to find a way around Section 280E of the Tax Code at Tax Court. Would they be successful or would yet another marijuana business fall victim to the difference between federal and state law? In … Continue reading →

Posted in IRS, Tax Court | Tagged | 1 Comment

The Wagering Excise Tax and DFS

Posted on October 20, 2015 by Russ

I’m focusing on the tax aspects of daily fantasy sports (DFS) this week. It’s beneficial for DFS participants for the activity to be considered gambling. For political reasons (“gambling is a sin”) and regulatory reasons (gambling is regulated, skill contests … Continue reading →

Posted in Gambling | Tagged | 1 Comment

The Future of DFS

Posted on October 18, 2015 by Russ

If you watch any sports television, you’ve almost certainly seen commercials for the two leading daily fantasy sports (DFS) sites, DraftKings and FanDuel. Last week the Nevada Gaming Control Board announced that DFS is gambling under Nevada law. The Nevada … Continue reading →

Posted in Gambling | Tagged | 1 Comment