On the Dialog Concerning Our Tax System

During almost 20 years as a lawyer employed by the IRS my practice brought a very wide range of experience in the substance and the administration of the United States tax law (Title 26 United States Code). It is the complexity and the arrangement of our law that puts it beyond the ability of almost everyone to understand. Federal tax law is a large and detailed universe of statutes, regulations, case law, manuals, notices, bulletins, memoranda and etc. Humans cannot attend to the tasks that occupy their lives and also learn the law that affects so much of what we do. Furthermore, the tax law operates upon provisions established by the laws of each state governing property, business, commerce or all kinds, and relationship of all kinds. It is no wonder that there is now a virtual priesthood comprised of lawyers and accountants that citizens must approach and compensate in order to assure they have complied with the law and are being treated with justice.

For the purpose of sharing knowledge that may contribute to seeking justice, reaching correct outcomes, and illustrating substantive and procedural components of that complex body of law, this blogspot will from time-to-time express my thoughts, opinions and conclusions. Articles from other persons will be posted at time, and links to other blogs will be added when helpful. Nothing posted in this blog will ever constitute legal advice or counsel, and will never solicit employment. Each person's unique circumstance must be addressed by that person's advisors. These posts will address estate and gift tax matters, often expressing my views on the mis-development of the federal law. Sometimes comments will address procedural opportunities that are too often overlooked by, and perhaps unfamiliar to, tax professionals to whom people turn when examinations arise. These posts are intended to add the power of expanded knowledge to all of us. It is best accomplished through dialog, and you are invited to post your questions, replies and insights for the benefit of all of us.