The Volokh Conspiracy - "Tax Court Takes Swipe at Daschle-Geithner-Killefer-Solis":

Paul Caron (TaxProf) writes:

The Tax Court yesterday held that the IRS did not abuse its discretion in refusing to accept [blues singer Koko Taylor's] proposed offers in compromise, upheld the IRS's tax lien and levy against her, and upheld the the IRS's refusal to abate tax penalties. Taylor v. Commissioner, T.C. Memo. 2009-27 (Feb. 5, 2009). In its conclusion, the Tax Court appeared to take a swipe at Tom Daschle, Tim Keithner, Nancy Killefer, and Hilda Solis:

Both petitioner and respondent repeatedly commented on petitioner's stature as a beloved and well-known professional singer as support for their respective positions in these consolidated cases. We disagree with both parties insofar as they contend that a taxpayer's celebrity status is somehow relevant to what this Court must do in deciding whether the Commissioner's collection action may proceed. Every taxpayer, no matter how famous or notorious, has a legal obligation to honestly report and pay his or her income tax liability each year and is entitled to fair enforcement of Federal tax laws....

	[Eugene Volokh, February 6, 2009 at 11:02am] Trackbacks "Tax Court Takes Swipe at Daschle-Geithner-Killefer-Solis": Paul Caron (TaxProf) writes: The Tax Court yesterday held that the IRS did not abuse its discretion in refusing to accept [blues singer Koko Taylor's] proposed offers in compromise, upheld the IRS's tax lien and levy against her, and upheld the the IRS's refusal to abate tax penalties. Taylor v. Commissioner, T.C. Memo. 2009-27 (Feb. 5, 2009). In its conclusion, the Tax Court appeared to take a swipe at Tom Daschle, Tim Keithner, Nancy Killefer, and Hilda Solis: Both petitioner and respondent repeatedly commented on petitioner's stature as a beloved and well-known professional singer as support for their respective positions in these consolidated cases. We disagree with both parties insofar as they contend that a taxpayer's celebrity status is somehow relevant to what this Court must do in deciding whether the Commissioner's collection action may proceed. Every taxpayer, no matter how famous or notorious, has a legal obligation to honestly report and pay his or her income tax liability each year and is entitled to fair enforcement of Federal tax laws....