1 – My Prelude to Greg Colvin’s Commentary
2 – Greg Colvin Continues ABA Tax Section Discussion
Month: September 2012
EO Tax Journal 2012-162
1 – The EOTJ Mailbag
2 – Schneiderman Responds to Hatch and Camp, Seeks to Correct Their “Apparent Misimpressions”
3 – Another Nonprofit Newspaper Recognized as Exempt (San Francisco Public Press)
EO Tax Journal 2012-161
1 – Findings of Inurement and Commerciality Doom Family Trust of Massachusetts
I suspect the plaintiff in this case will appeal, but I think it will be a difficult case to overturn, even though the District Court judge took a pretty harsh stance, considering we’ve all seen a lot of cases worse than this one get exemption. And I doubt if Bruce Hopkins in his next annual review of EO developments will like the court’s use of the commerciality doctrine, but such is the life of a pundit, so I sympathize.
2 – Does the Supreme Court Care How Many Homes a Minister Can Have under Section 107?
EO Tax Journal 2012-160
1 – Where Did These Proposed Regs Come From?
2 – News From the IRS and Treasury (Part 2)
EO Tax Journal 2012-159
Correspondence between Senator Carl Levin (D-Mich.) and the IRS
EO Tax Journal 2012-158
1 – Senator Levin Releases IRS Correspondence
2 – EO Committee Transcripts
EO Tax Journal 2012-157
1 – The Never-Ending Story
2 – Another Never-Ending Story
3 – Sandy Deja’s Latest Auto-Revocation Update
4 – District Court Extends Standing to Plaintiffs in Section 107 Challenge
EO Tax Journal 2012-156
1 – D.C. Circuit Says Groups Can Keep Donors Secret
Carter appointee Harry T. Edwards joined two Bush appointees, Janice Rogers Brown and Raymond Randolph, to overturn a donor disclosure decision in Van Hollen v. FEC.
2 – More on Bobby Thompson and the USNVA
Recently-released revocation 201237022 appears to be directed to the now notorious United States Navy Veterans Association.
EO Tax Journal 2012-155
1 – Latest Tax Humor
2 – Latest COP Comp Survey Report
3 – WSJ a Charity Rag?
4 – Hatch, Camp Call on NY AG to Halt Efforts Involving 501(c)(4) Groups
5 – NY AG Response as Reported by The Hill Newspaper
EO Tax Journal 2012-154
Regulations Governing Practice Before the IRS
EO Tax Journal 2012-153
1 – The EOTJ Mailbag
a – Comment on Barry Lynn’s Letters
b – Responses to Bill Brockner’s Response to My Response to John Colombo’s “You Tell Me”
2 – EO Bumped from Home Page of IRS.gov
3 – Americans United’s Latest Tattletale
4 – Americans United’s Press Release and Letter to Clergy
5 – Recent IRS Work Product
a – Another “Routine” Section 4943 Ruling
b – Another “Routine” Section 501(c)(3) Denial
EO Tax Journal 2012-152
Bill Brockner’s Response to My Response to John Colombo’s “You Tell Me”
EO Tax Journal 2012-151
1 – Motherhood, Apple Pie, and PowerPoint?
2 – Response to John Colombo’s “You Tell Me”
3 – Americans United Tattletales on Saint Catherine of Siena
4 – Will the American Bankers Association Cancel Its Bloomberg Businessweek Subscription?
EO Tax Journal 2012-150
1 – Alliance for Justice Says Don’t Forget Us
2 – Recent IRS Work Product (Part 2)
a – Denial 201235021
b – Denial 201235023
EO Tax Journal 2012-149
1 – Boston Calling
2 – Recent IRS Work Product (Part 1)
EO Tax Journal 2012-148
1 – Fast Track Settlement for TE/GE Taxpayers
2 – CRS Report: Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?