During the ongoing government shutdown, IRS lawyer Isaac Stein’s Washington, D.C., hot dog stand went from a from weekend pursuit to a full-time gig—and has been featured prominently in media reports and on social media. But what does Stein’s stand say about tax law, policy, and practice?
Ava Pukatch, This Furloughed IRS Lawyer Is Living Out His Dream of Being a Hot Dog Vendor, Nat’l. Pub. Radio (Oct. 29, 2025):
“I’m trying to incentivize people to do what I think a correct hot dog is, which is mustard and sauerkraut,” Stein said. “If someone wants other things, that’s totally, totally fine. No judgment. But I do reserve the right to assess an additional dollar as a penalty.”
This kind of price instrument seems entirely in character for a tax lawyer.
[Stein] hopes [his stand] can bring a laugh to the community — even if he has to charge you a 10% tax for ordering a dog with the “wrong toppings.”
Although collected by a furloughed IRS employee, Stein’s surcharge almost certainly is properly characterized as a penalty.
Helen Coster, Washington Lawyer on Furlough Lives Out Dream of Running a Hot Dog Cart, Reuters (Oct. 24, 2025):
The stand, which [Stein] said required a five-figure investment, is part culinary enterprise, part conceptual art. The name [Shyster’s] – based on a term used to describe unscrupulous lawyers – is meant to be ironic, and part of the joke. “It’s my first attempt at performance art,” he mused.
Still, it seems unlikely that Stein’s activity is “not engaged in for profit.”
The cart’s setup required navigating a complex regulatory process, including health, fire, and consumer protection inspections, as well as a motor vehicle registration and a sidewalk permit.
“I read 150 pages of regulations myself,” said Stein, no stranger to bureaucratic legalese. “Everything about this stand was done by the book.”
The interpretive skills learned in Income Tax really do translate across areas of legal practice.
When the shutdown ends, Stein plans to return to the IRS job, which he says he loves, while continuing to operate the cart on weekends.
“My office job is wonderful but a lot of the work is very solitary,” Stein said, explaining that he hoped to fulfill his desire to be around people when he started selling hot dogs.
Some tax jobs, of course, are less solitary. Those jobs also are wonderful.
Other related coverage:
- Bryan Metzger, This Furloughed IRS Lawyer Has a New Side Gig: Running a Hot Dog Stand, Business Insider (Oct. 25, 2025)
- Debra Cassens Weiss, Furloughed Lawyer’s Passion Is Topped with Sauerkraut and Mustard, ABA Journal (Oct. 29, 2025)
