Posted by Eugene Volokh:
"Tax Court Takes Swipe at Daschle-Keithner-Killefer-Solis":
http://volokh.com/archives/archive_2009_02_01-2009_02_07.shtml#1233936140
[1]Paul Caron (TaxProf) writes:
The Tax Court yesterday held that the IRS did not abuse its
discretion in refusing to accept [blues singer Koko Taylor's]
proposed offers in compromise, upheld the IRS's tax lien and levy
against her, and upheld the the IRS's refusal to abate tax
penalties. Taylor v. Commissioner, T.C. Memo. 2009-27 (Feb. 5,
2009). In its conclusion, the Tax Court appeared to take a swipe at
Tom Daschle, Tim Keithner, Nancy Killefer, and Hilda Solis:
Both petitioner and respondent repeatedly commented on petitioner's
stature as a beloved and well-known professional singer as support
for their respective positions in these consolidated cases. We
disagree with both parties insofar as they contend that a
taxpayer's celebrity status is somehow relevant to what this Court
must do in deciding whether the Commissioner's collection action
may proceed. Every taxpayer, no matter how famous or notorious, has
a legal obligation to honestly report and pay his or her income tax
liability each year and is entitled to fair enforcement of Federal
tax laws....
References
1.
http://taxprof.typepad.com/taxprof_blog/2009/02/tax-court-takes-swipe-at-daschlekeithnerkillefersolis-in-making-koko-taylor-sing-the-tax-blues.html
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