For our folk-law category, a list of sure-loser arguments on behalf of tax non-compliance, including “Paying federal taxes is optional,” “Wages are not ‘income,'” “I got paid in paper money, which is not taxable,” and “You can only tax U.S. citizens, and I just seceded,” all of which are good for amusing tax professionals but not for keeping you out of jail. [Lowering the Bar]
Posts Tagged ‘taxes’
DOJ won’t seek criminal contempt charges against Lois Lerner
What I wrote a while back about the IRS targeting scandal, and what my colleague Ilya Shapiro wrote.
P.S. Related, karmically at least: ex-IRS ethics office lawyer disbarred for ethics violations [Caron/TaxProf]
“Can Public Policy Stop Obesity?”
New Cato Unbound issue on the theme with Christopher Snowdon, Baylen Linnekin, Russell Saunders, and Jennifer Harris. Related: Is calorie labeling rule “unworkable”? Experience from Domino’s [Kevin Boyd, earlier including pizza]
Update: Social Security still trying to collect decades-old parental debts
“The Social Security Administration, which announced in April that it would stop trying to collect debts from the children of people who were allegedly overpaid benefits decades ago, has continued to demand such payments and now defends that practice in court documents.” Robert Vogel, an attorney for clients whose refunds were seized, charges: “Their intention was to get the press off their backs and then go back to collecting their money. It’s just shocking that they believe that when someone turns 18, they automatically assume a crushing debt that was incurred by someone else.” [Marc Fisher, Washington Post; earlier here and here]
Banking and finance roundup
- House Oversight Committee report finds evidence FDIC used Operation Choke Point to strangle access to banking for lawful but disliked businesses [St. Louis Post-Dispatch, Bloomberg, report, Kevin Funnell, HalfWheel (cigar shops), Pete Kasperowicz, The Blaze (guns), Joe Adler/American Banker (critical views)]
- “Fallout for the S.E.C. and the Justice Dept. From the Insider Trading Ruling” [Peter Henning, NYT DealBook, on challenges to previous cases; earlier]
- Congress finally trims Dodd-Frank, with a nose hair clipper. Imagine what Sen. Warren will say if it takes up a scalpel or axe [Michael Greve; but see A. Barton Hinkle defending Warren’s position; Matt Levine (“not worth caring about”)]
- Did tax policy set out to make life tough for American expatriates, or does it just seem that way? [Neil Gandal, WSJ on FATCA, FBAR, etc.]
- “Like other federal agencies, the SEC has long been good at publicizing its initial accusations of wrongdoing …not so good at letting the public know when those accusations turn out to be unfounded or an overreach” [Russell Ryan via Bainbridge, more on SEC press releases on enforcement actions]
- A market with next to no entry: “If Primary Bank, Mr. Greiner’s proposed firm, wins approval, it would be only the second new bank the FDIC has cleared in the U.S. since 2010.” [WSJ]
- “The only people who benefit from shareholder litigation over M&A deals are lawyers. Period. End of discussion.” [Stephen Bainbridge; related, Steve Bradford via Bainbridge (“Delaware’ entire fairness standard morphs into a tax on deals for the benefit of plaintiff lawyers”), earlier here, etc.]
“Shall guarantee to every State …a Republican Form of Government”
No, the Constitution’s Article 4, Section 4 “Republican form of government” clause doesn’t forbid the voters of Colorado from enacting a ballot measure (the “Taxpayer Bill of Rights,” or TABOR) that bars representatives from raising taxes without permission of a popular plebiscite [Ilya Shapiro and Julio Colomba, Cato, SCOTUSBlog, earlier]
Politics roundup
- Latest Yank expatriate to get caught in IRS’s overseas tax/FATCA trap? None other than London mayor Boris Johnson [Robert Wood, Forbes]
- “He washes any hint of influence-peddling through the purifying font of his law firm, just as other Albany leaders do.” [Mark Cunningham, New York Post]
- Now why would Texas trial lawyer Steve Mostyn spend $1.2 million trying to get Charlie Crist elected governor of Florida, a different state? [Nancy Smith/Sunshine State News, earlier on Mostyn]
- Yes, that opinion-TweetWatch project at Indiana U. funded with federal NSF dollars was intensely if covertly political [Charlotte Allen, Minding the Campus]
- Qui tam/whistleblower plaintiff bar finds bright spot in election with elevation of Iowa Sen. Grassley who has so often been helpful to them in past [WSJ Law Blog, earlier]
- Considerable turnover in election results for state attorneys general (due to open seats, of course; you thought incumbent AGs get defeated?) [NAAG, Bingham McCutchen/Lexology]
- “John Doe froze conservative speech, targets say” [M.D. Kittle/Wisconsin Reporter, earlier]
November 20 roundup
- More Than You Wanted To Know: favorable review of new Omri Ben-Shahar and Carl Schneider book on failure of mandatory disclosure regimes [George Leef, Cato Regulation, PDF, related earlier here and here]
- Colorful allegations: “Tampa lawyers can be questioned about DUI setup claims” [Tampa Bay Times]
- Intimidation the new norm: FCC head blockaded at his D.C. home to pressure him into OKing net regulation scheme [Washington Post; related, Sen. Mary Landrieu because of her support for Keystone pipeline; earlier here, here, here, here (Boehner, Wal-Mart, etc.), here (businesspeople), here (SEIU and bankers), here (Boston teamsters), here (Google), etc.]
- Speaking of net neutrality debate, Jack Shafer (“You can’t build a better Internet out of red tape”) and Richard Epstein;
- “FAA’s Slow Pace Grounds U.S. Drone Makers” [Friends of Chamber]
- OECD deal could smother tax shelter competition, which might be good for rulers, if not necessarily for the ruled [Alberto Mingardi]
- “$100/month Upper East Side tenant loses suit to raze high-rise neighbor” and the best bit comes in the last sentence [NY Daily News]
Spotting their adversaries
Nicholas Quinn Rosenkranz on the significance of the IRS having targeted for unfavorable scrutiny “organizations involved in….educating on the Constitution and the Bill of Rights.” [Volokh Conspiracy] “Presidents have always sought to push against the constitutional limits of their power; but never have they targeted those who merely teach about such limits.”
September 16 roundup
- “When I asked them why they decided to sell their [toy import] business, they said that they got out because of Proposition 65 and the CPSIA.” [Nancy Nord]
- State tax regimes are getting more aggressive about grabbing money earned in other states [Steve Malanga, City Journal]
- “Still can’t get over the fact that all [development] permits are discretionary in San Francisco” [@TonyBiasotti linking Mark Hogan, Boom]
- How would American politics change if political parties could expel members, as in many countries they can? [Bryan Caplan]
- Defenders of Wisconsin John Doe prosecutor push back against Stuart Taylor investigation [Daniel Bice, Milwaukee Journal-Sentinel via Althouse, more, related on “blue fist” posters and John Doe investigator, earlier]
- “In Britain, Child’s Weight Leads to Parents’ Arrest” [New York Times in June, King’s Lynn 11-year-old; also, Cadbury agrees to “stop making chocolate bars in Britain with more than 250 calories”] More: Pencil-twirling in class leads to CPS referral in New Jersey [Katherine Mangu-War, Reason]
- Should there be judicial remedies — what kind, and for which plaintiffs — when federal spending is politicized? [Daniel Epstein, Federalist Society “Engage”]