The International Documentary Association has filed this amicus brief in the Tax Court in Storey v. Commissioner, No. 10230-10, involving the IRS’s treatment of losses incurred in making the documentary film Smile ‘Til It Hurts: The Up With People Story as hobby losses under § 183.
The case was tried before Judge Kroupa in Phoenix on March 9, 2011.
- indieWire, If You’re a Documentary Filmmaker, You Could Owe the IRS a Whole Lot of Money (June 3, 2011)
- indieWire, Documentary Filmmakers Fight the IRS! Read the Arguments Why Movies Are Designed to Make Money (June 9, 2011)
- The Bay Citizen, Legal/Existential Questions About Nature of Documentary Filmmaking (June 9, 2011)
- Smile ‘Til It Hurts, Documentary Filmmaking Under Attack by IRS! (June 10, 2011)
- Film School Rejects, Why You Might Want to Wait Until the End of Summer to Start Shooting That Documentary (June 13, 2011)
- indieWire, Update in the IRS Case Against Documentaries: Do They Satisfy the “Nine-Factor Test”? (June 13, 2011)
- indieWire, It’s Not Just Documentaries: The IRS Could Turn Independent Film Into a “Hobby” (June 13, 2011)
- International Documentary Association Urges U.S. Tax Court to Recognize For-Profit Filmmaking Status (June 13, 2011)
- Variety, Documakers Fight Court’s ‘Not for Profit’ View (June 13 2011)
