I typically do not carry on debates on this blog because the statistics show that my readers are looking for topical issues rather than debates. But I think many readers would enjoy this debate. So I will say a few …..

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Having read Mr. Levine’s post, I think that his post framed the issues in this debate better than my post did. Therefore, I have pasted his post on top of my own. Hats off to you Mr. Levine. His post …..

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It seems to be a generally accepted belief that our Internal Revenue Code (the Code) is too complex. But this belief has no foundation in reality. The Code is a model of clarity and simplicity for all it is to …..

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The title of this post is based on Thomas Kuhn’s The Structure of Scientific Revolutions. Kuhn’s classic work explores scientific achievements to show how scientific knowledge has progressed over the years. Kuhn’s framework for examining the progression of scientific knowledge …..

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The federal criminal sentecing guidelines use a point system. Points or levels are assigned to characteristics of individual crimes and individual criminal offenders. The higher the points or levels the higher the sentence imposed. The system is intended to produce …..

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Having spent some time studying tax law and procedure and the efforts that taxpayers take to avoid paying taxes, I am often still surprised by the creativity of taxpayers – especially wealthy taxpayers. I came across this example in Galveston, …..

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The Offer in Compromise (OIC) has proven to be an invaluable tool for taxpayers to resolve tax disputes with the IRS. OICs have allowed taxpayers to come into compliance with our tax laws and they have also allowed the government …..

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