The serenity and beauty of the above Blog image contrasts with the frenetic, complex world of tax law. Results of a taxpayer’s misunderstanding or misuse of the tax law are often ugly, ending in the imposition of civil or criminal tax sanctions.
Why did I choose the name The Tax Wars for my blog? I have practiced for over 40 years as a lawyer – CPA limiting my practice to taxation. When I began my tax career in 1967 there were infrequent changes to the tax law. A major revision was enacted in 1969. As Congress became more proactive and more political the tax law was more often changed to accomplish social engineering or economic stimulation. Today, it is not uncommon for Congress to enact several major tax law changes in a single year. There is a also steady stream of new tax bills being introduced. Keeping up with these proposals and changes has become a virtual war of attrition for taxpayers and all but the most narrowly specialized tax practitioners.
My Blog will focus on the problems engendered by the tax law’s complexity. I will comment on how many of the most commonly encountered aspects of the tax law create traps for the unwary. Provisions in the tax law aimed at loopholes employed by the few often carry over to complicate the tax lives of the many.
I look forward to the shared experience.