EO Tax Journal

1 – More on EO CPE Textbook Chapters Being Excreted, Exorcised, Expurgated, Expunged, and Expelled

2 – Joint EO Subcommittees Transcript Continue…

1 – Query re Yesterday’s News

2 – More on EO CPE Textbook Chapters Being Excreted, Exorcised, Expurgated, Expunged, and Expelled

4 – AHA on ACOs Continue…

1 – 275,000 Organizations on Automatic Revocation List

2 – Cat Lady Goes To Tax Court

3 – National Education Association Fighting Million Dollar Tax Deficiency in Tax Court Continue…

1 – Two New EO ACT Members Selected

2 – More Deja Vu Continue…

As I’ve noted, the Tax Court makes it difficult for the press and the public to follow what is going on in its docketed cases, almost all of which contain public information, but because of the Tax Court’s Rule 27, access is severely limited.

As a result, I can only obtain information about current cases at great difficulty and expense. Today’s case is Capital Gymnastics Booster Club, Inc. v. Commissioner. The case is fully briefed and went to trial in November 2010 before Judge David Gustafson. The Pretrial Memorandum for Respondent, reprinted below, lays out the issues. The case file contains a copy of the IRS Exempt Organizations Continuing Professional Education Technical Institute Program textbook chapter from FY 1993 that is directly on point, which is also reprinted below.

Once again, I have to ask (as I have with the Bartels and Polm cases), why? Why is the taxpayer going to court with, in my opinion, little or no chance of winning? Then again, you have the recent Driscoll case, so I suppose anything’s possible. Continue…