Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Political News
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Glenn Beck as Tim Geithner?
Politico reports that Glenn Beck, who has been on the front lines in criticizing various "tax cheats" nominated for, and serving in, the Obama administration (e.g., Lael Brainard, Greg Craig, Tom Daschle, Tim Geithner, Nancy Killefer, Ron Kirk, Capricia Penavic Marshall, Kathleen Sebelius, Hilda Solis, Sonia Sotomayor), has his own tax "accident": Their tax issues…
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TurboTax, Geithner Edition
Following up on my January post, Geithner Blames Turbo Tax For His Tax Troubles: Treasury Secretary nominee Timothy Geithner implied at his confirmation hearing that the mistakes in his tax returns were caused by his use of the TurboTax software program. Of course, as any tax professional knows, TurboTax (and any of the other leading software…
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L.A. Times Criticizes Republican Efforts to Kill ReadyReturn
Following up on Friday's post, More on the Politics of Free e-Returns: L.A. Times editorial, GOP Shill Game: A Ploy to Kill the ReadyReturn Program to Boost a Private Firm Shames Republican Legislators: California's Republican state senators … refused to vote on Democrats' bills in an effort to eliminate ReadyReturn, a service of the Franchise Tax Board. ……
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For Whom Do The 47% Who Pay No Income Tax Vote?
Following up on last week's post, 47% Will Pay $0 Income Tax in 2009: this chart breaks down the 2008 presidential election by income:
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John Ensign’s Tax Problem
Following up on my July post (Adultery and Tax Planning) on the sordid tale of Sen. John Ensign's extra marital affair with Cynthia Hampton, a campaign staffer married to Douglas Hampton, Sen. Ensign's former chief of staff. I noted that the $96,000 in "gifts" by Sen. Ensign's parents to the Hamptons was structured in the form of eight checks of $12,000 each…
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Taxes and Health Care Reform
FactCheck.org, RNC Tax Attack Goes Too Far: The Republican National Committee claims in a new Web ad that Democratic health care plans propose taxes on "charities and small businesses. A doctor’s tax. Taxes on your health insurance. Even a tax on medical supplies." It’s perfectly true, as the ad says, that "hundreds of billions" in…
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Treasury Department to Examine ACORN’s Compliance With Tax Laws
The Treasury Inspector General for Tax Administration has agreed to examine ACORN's compliance with §§ 501(c)(3) and 527(f): You requested that the Treasury Inspector General for Tax Administration (TIGTA) review the Internal Revenue Service (IRS) Criminal Investigations Division's enforcement efforts with respect to taxable nonprofit corporations engaging in political activities that go unreported. In addition, you…
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Senate Committee Accuses ACORN of Tax Violations
The Senate Finance Committee Republican tax staff issued a devastating critique of ACORN, alleging that the organization funneled money from its tax-exempt entities into impermissible lobbying and political activity. Staff Memo Sen. Grassley Letter to IRS Sen. Grassley Letter to Office of Personnel Management ACORN's Non-Exempt Entities ACORN’s Tax-Exempt Entities (1 of 4) ACORN’s Tax-Exempt…
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Tax Court Rejects Taxpayer’s Attempt to Use Geithner’s TurboTax Defense
The Tax Court yesterday rejected a taxpayer's attempt to use the TurboTax defense successfully employed by Treasury Secretary Timothy Geithner. Hopson v. Commissioner, T.C. Summ. Op. 2009-130 (Aug. 25, 2009) (citations omitted): Petitioners have not met their burden of persuasion with respect to reasonable cause and good faith. Mr. Hopson admitted that he received both…
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Gingrich’s Tax Reform Plan
Newt Gingrich's American Solutions For Winning the Future has launched a petition drive for Jobs Here. Jobs Now. Jobs First with four tax planks: Cut the Payroll Tax in Half for 2 Years. Every single working American pays the payroll tax. In this economy, many people may not get a pay raise, but this would immediately…
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National Review: Sotomayor’s Confirmation Hearing Reveals Misguided Law School World
National Review: Law Schools' Ward Churchill Moment: Sotomayor Has Exposed the Misguided World of Academic Legal Theory, by Heather MacDonald: Sonia Sotomayor's shameless repudiation in the Senate of her past statements on gender, race, and judging is not just hypocritical, it is a lost opportunity. The airing of her many speeches on identity politics and the…
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Adultery and Tax Planning
As Kay Bell points out, there is a tax angle to the sordid tale of Sen. John Ensign (R-Nev.), who had an extra marital affair for eight months with Cynthia Hampton, a campaign staffer who is married to Douglas Hampton, Sen. Ensign's chief of staff. Sen. Ensign's parents made $96,000 in gifts (hush money) to the Hamptons…
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Tax Profs For Judge Sotomayor
Columbia today released a letter signed by 1,200 law professors supporting the nomination of Judge Sonia Sotomayor to the U.S. Supreme Court. Among the signatories are these Tax Profs: Nancy Abramowitz (American) Ellen Aprill (Loyola-L.A.) Reuven Avi-Yonah (Michigan) Karen Brown (George Washington) Noel Cunningham (NYU) Barbara Fried (Stanford) Brian Galle (Florida State) Wendy Gerzog (Baltimore) Roberta…
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Does Judge Sotomayor Have a Tax Problem?
Following up on this morning's post, Judge Sotomayor's Law Practice: A Tax Dodge?: the issue was first flagged by Glenn Reynolds (Tennessee), and he notes that he "was just following Ralph Winter’s advice from my Business Associations class in law school: When you see a business arrangement that doesn’t seem to make any sense, just…
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Judge Sotomayor’s Law Practice: A Tax Dodge?
New York Times: Little Information Given About Solo Law Practice Run by Sotomayor in ’80s, by Serge F. Kovaleski: Judge Sotomayor has explained very little about one facet of her legal life: Sotomayor & Associates, the solo law practice she ran out of her Brooklyn apartment for several years in the 1980s. In her questionnaire,…
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Obama’s Pick for State Department Post Failed to File Her 2005 & 2006 Tax Returns; She Blames Her Cardiologist Husband and the Post Office
The New York Times reports that President Obama’s choice as Chief of Protocol for the State Department, Capricia Penavic Marshall (J.D. 1990, Case Western), and her cardiologist husband, failed to file their 2005 and 2006 tax returns. She balmed the problem "on the Postal Service and on miscommunication between her husband and their accountant": Ms.…
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Tax Bloggers Don’t Buy Obama’s Defense of DOJ Tax Division Nominee
Following up on Thursday's post, Obama Digs in on Smith Nomination to Head DOJ Tax Division: tax bloggers have come out against the nomination of Patty Smith to head the Department of Justice's Tax Division: The Tax Lawyer's Blog: "Withdraw the Nomination Mr. President. It couldn’t be more clear. The Tax Division of the Department of…
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Group Asks IRS to Review Liberty University’s Tax-Exempt Status
Following up on Monday's post, Liberty University as Bob Jones University — Can the IRS Strip Tax-Exempt Status for Revoking Recognition of Democratic Club?: Americans United for Separation of Church and State today asked the IRS to review Liberty University's tax-exempt status: Press Release Letter to IRS
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Reynolds: Barack Milhous Obama: Presidents Should Not Joke About Using the IRS as Political Enforcer
Op-ed in today's Wall Street Journal: Tax Audits Are No Laughing Matter: A President Shouldn't Even Joke About Abusing IRS Power, by Glenn Harlan Reynolds (Tennessee): Barack Obama owes his presidency in no small part to the power of rhetoric. It's too bad he doesn't appreciate the damage that loose talk can do to America's…
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Is Obama Ineligible to Work for the IRS?
From President Obama's Arizona State commencement address (at the 3:10 mark): President Crowe and the Board of Regents will soon learn all about being audited by the IRS See Pub. L. No. 105-206, § 1203, 112 Stat. 685 (1998); Boris I. Bittker & Lawrence Lokken, Federal Taxation of Income, Estates, and Gifts ¶ 110.1.6 (“[T]he Commissioner…
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Timothy in Wonderland
National Review: Geithner Is the Wrong Messenger, by Larry Kudlow: Why on earth did President Obama ask Timothy Geithner to talk about tax cheats during his overseas tax-plan announcement yesterday? … Here’s an excerpt from Mr. Geithner’s remarks: Today we are taking another important step toward those goals by ending indefensible tax breaks and loopholes which…
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All She Wants to Do Is Tax
Chuck DeVore, who is running for Barbara Boxer's senate seat, posted a video on YouTube, All She Wants to Do Is Tax, a funny parody of Eagles founder Don Henley's hit song, All She Wants to Do is Dance. CNN reports that Henley sued DeVore in federal district court in California. (Hat Tip: Ann Murphy.)