Paul L. Caron
Dean
Pepperdine Caruso
School of Law
New Cases
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Harvard Law Review: ‘[This] Is A Tax Case. Fear Not. Keep Reading.’
Legal Case, Polselli v. IRS, 137 Harv. L. Rev. 430 (2023): Internal Revenue Code § 7609 — Unnoticed Summons — Tax Exceptionalism — Surplusage Canon — Polselli v. IRS: Polselli v. IRS1 is a tax case.2 Fear not, keep reading.3
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Colinvaux Files Amicus Brief On The Use Of Race In Awarding Charitable Grants
Brief of Professor Roger Colinvaux as Amicus Curiae in Support of Defendants-Appellees and Affirmance (American Alliance for Equal Rights v. Fearless Fund Management (11th Cir. No. 23-13138): AbstractThe Brief relates to a lawsuit alleging that a charity's use of race to award charitable aid violates section 1 of the Civil Rights Act of 1866. The
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Colinvaux Files Amicus Brief On The Use Of Race In Awarding Charitable Grants
Brief of Professor Roger Colinvaux as Amicus Curiae in Support of Defendants-Appellees and Affirmance (American Alliance for Equal Rights v. Fearless Fund Management (11th Cir. No. 23-13138): AbstractThe Brief relates to a lawsuit alleging that a charity's use of race to award charitable aid violates section 1 of the Civil Rights Act of 1866. The
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Tax Prof Must Pay New York Non-Resident Income Tax On Days He Taught Law Students On Zoom From His Connecticut Home When Cardozo Was Closed During Covid
Law360, NY Telework Tax Applies To Conn. Tax Professor, ALJ Rules: A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, including during the COVID-19 pandemic, according to a determination
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Tax Prof Must Pay New York Non-Resident Income Tax On Days He Taught Law Students On Zoom From His Connecticut Home When Cardozo Was Closed During Covid
Law360, NY Telework Tax Applies To Conn. Tax Professor, ALJ Rules: A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, including during the COVID-19 pandemic, according to a determination
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Lesson From The Tax Court: Taxpayers Behaving Badly 2023
[Author's note: This will be my last new post until January. Next Monday, December 18, my annual Year Of Lessons From The Tax Court will appear in this space. It is a chronological listing of all the Lessons I posted in 2023, with links to each Lesson, the primary case discussed, and the judge who
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Lesson From The Tax Court: Taxpayers Behaving Badly 2023
[Author's note: This will be my last new post until January. Next Monday, December 18, my annual Year Of Lessons From The Tax Court will appear in this space. It is a chronological listing of all the Lessons I posted in 2023, with links to each Lesson, the primary case discussed, and the judge who
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More Reaction To The Supreme Court Oral Argument In Moore v. United States
Following up on yesterday's post, Hot Takes On Yesterday's Moore v. United States Supreme Court Oral Argument: David Schizer (Columbia), Moore v. United States — Post-Argument SCOTUScast Wall Street Journal Editorial, The Supreme Court and a Wealth Tax: During oral arguments, the Solicitor General claimed the MRT is no different than some other income taxes
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More Reaction To The Supreme Court Oral Argument In Moore v. United States
Following up on yesterday's post, Hot Takes On Yesterday's Moore v. United States Supreme Court Oral Argument: David Schizer (Columbia), Moore v. United States — Post-Argument SCOTUScast Wall Street Journal Editorial, The Supreme Court and a Wealth Tax: During oral arguments, the Solicitor General claimed the MRT is no different than some other income taxes
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Hot Takes On Yesterday’s Moore v. United States Supreme Court Oral Argument
Following up on yesterday's post, More on Moore: Associated Press, Supreme Court Signals It Will Uphold a Tax on Foreign Income and Leave a Wealth Tax for Another Day Bloomberg, Court Arguments in Moore Case Ease Concerns Over Ripple Effects Bloomberg, Supreme Court Suggests Support for 2017 Tax on Foreign Earnings Courthouse News Service, Supreme
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Hot Takes On Yesterday’s Moore v. United States Supreme Court Oral Argument
Following up on yesterday's post, More on Moore: Associated Press, Supreme Court Signals It Will Uphold a Tax on Foreign Income and Leave a Wealth Tax for Another Day Bloomberg, Court Arguments in Moore Case Ease Concerns Over Ripple Effects Bloomberg, Supreme Court Suggests Support for 2017 Tax on Foreign Earnings Courthouse News Service, Supreme
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Listen To Moore v. United States Supreme Court Oral Argument Today At 10:00 AM ET
The oral argument in Moore v. United States is available live on C-Span today at 10:00 am ET: American Spectator, The Scariest SCOTUS Case This Term: Moore v. United States Bloomberg, Moore Petitioners Make Strongest Case to Toss Repatriation Tax Bloomberg, Tax World Is Nervous as Court Arguments in Moore Case Approach Steven Calabresi (Northwestern),
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Listen To Moore v. United States Supreme Court Oral Argument Today At 10:00 AM ET
The oral argument in Moore v. United States is available live on C-Span today at 10:00 am ET: American Spectator, The Scariest SCOTUS Case This Term: Moore v. United States Bloomberg, Moore Petitioners Make Strongest Case to Toss Repatriation Tax Bloomberg, Tax World Is Nervous as Court Arguments in Moore Case Approach Steven Calabresi (Northwestern),
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Thorndike: Moores Lean On 1916 Tax Expert To Argue No Realization Means No Income
Joseph J. Thorndike (Tax Analysts), Tax History: Moores Lean on 1916 Tax Expert to Argue No Realization Means No Income, 181 Tax Notes Fed. 1356 (Nov. 20, 2023): Apparently, Charles G. Moore and Kathleen F. Moore are in thrall to a certain Columbia University economist from the early 20th century. Edwin R.A. Seligman is a
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Thorndike: Moores Lean On 1916 Tax Expert To Argue No Realization Means No Income
Joseph J. Thorndike (Tax Analysts), Tax History: Moores Lean on 1916 Tax Expert to Argue No Realization Means No Income, 181 Tax Notes Fed. 1356 (Nov. 20, 2023): Apparently, Charles G. Moore and Kathleen F. Moore are in thrall to a certain Columbia University economist from the early 20th century. Edwin R.A. Seligman is a
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Lesson From The Tax Court: Taxpayers Cannot Invoke The ‘Augusta Rule’ With Unplayable Lie
In the past few years there have apparently been a lot of excited Tik Tok posts about how closely held businesses can use the “Augusta Rule” to get a double tax benefit: a deduction for the business under §162 and tax free income to the business owner under §280A(g). In Kunjlata J. Jadhav and Jalandar
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Lesson From The Tax Court: Taxpayers Cannot Invoke The ‘Augusta Rule’ With Unplayable Lie
In the past few years there have apparently been a lot of excited Tik Tok posts about how closely held businesses can use the “Augusta Rule” to get a double tax benefit: a deduction for the business under §162 and tax free income to the business owner under §280A(g). In Kunjlata J. Jadhav and Jalandar
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Lesson From The Tax Court: A Lesson In Pathfinding
I cannot say it enough: the IRS is not an entity. It’s a vast organization with various offices that perform various functions. And one key idea is that taxpayers may have multiple paths to get to a successful result. If one office cannot help you perhaps a different one can. At the IRS that often
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Lesson From The Tax Court: A Lesson In Pathfinding
I cannot say it enough: the IRS is not an entity. It’s a vast organization with various offices that perform various functions. And one key idea is that taxpayers may have multiple paths to get to a successful result. If one office cannot help you perhaps a different one can. At the IRS that often
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Lesson From The Tax Court: Merely Winning Does Not Entitle Taxpayer To Attorneys Fees
Section 7430(a) permits a court to award “reasonable administrative costs” and “reasonable litigation costs” (the largest being attorneys fees) to a taxpayer who is a “prevailing party” in a dispute with the IRS. I use all those scare quotes to emphasize that these are all terms of art. And the scariest, or artiest, one is
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Lesson From The Tax Court: Merely Winning Does Not Entitle Taxpayer To Attorneys Fees
Section 7430(a) permits a court to award “reasonable administrative costs” and “reasonable litigation costs” (the largest being attorneys fees) to a taxpayer who is a “prevailing party” in a dispute with the IRS. I use all those scare quotes to emphasize that these are all terms of art. And the scariest, or artiest, one is
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Lesson From The Tax Court: §6662 Is Sometimes Multiple Penalties For Supervisory Approval Purposes But Sometimes Not
This week we learn a lesson about the interplay between the supervisory approval requirement in §6751(b) and the §6662 penalty regime. While §6662(a) seems to impose a single penalty for accuracy-related error, we learn that if the IRS is either careful or lucky, it can cure one defective §6662 approval by later asserting in Tax
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Lesson From The Tax Court: The Rules For Penalty Approval Depend On Geography
Tax law is supposed to be uniform. The thousands of pages of statutes and regulations are supposed to be applied to taxpayers living in Texas in the same way as taxpayers living in California. The IRS is a single federal agency charged with applying the law uniformly. And the Tax Court is a single national
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Lesson From The Tax Court: The Rules For Penalty Approval Depend On Geography
Tax law is supposed to be uniform. The thousands of pages of statutes and regulations are supposed to be applied to taxpayers living in Texas in the same way as taxpayers living in California. The IRS is a single federal agency charged with applying the law uniformly. And the Tax Court is a single national