What's in a Name?

Peter M. Comensoli challenged the IRS in Tax Court. He was represented by Matthew S. DePerno. Alexandra E. Nicholaides represented the IRS. The IRS wanted to use its lien and levy powers to collect some taxes from Peter. Peter didn't want that to happen. The judge was named Goeke --- I didn't look up the rest of his name. Some of the players in the case were Paradym Group and A. Adonu Idahosa (makes me wonder what the "A." stands for). Symphony Financial Services was a player as was TCF Leasing, Inc. So was Back Porch Workout. Some of the action took place in Kalamazoo, Michigan.

I'm wreddyornot. Who are you?

Laughing Out Loud

These lines from a tax decision struck me funny. "Anthony Oropeza earned wages in 2002 and 2003 but reported zero income and zero tax liabilities because, he wrote in attachments to the returns, his income was not 'income' in the 'constitutional' sense. Mr. Oropeza’s position is, in a word, 'frivolous.' Just like we held it was the last time he was in Tax Court."

Heather Moore: ALMA vs. Maia

Heather Moore was gracious enough to let me read her new novel, ALMA, and I am glad I did. I haven't read too much fiction for her intended audience, so this was somewhat new for me. I recommend it to anyone interested in having the life of Alma the Elder from the BOOK OF MORMON more fleshed out. I also recommend it to anyone otherwise interested in reading fast-paced fiction involving elements of romance, friendship, and religious devotion.

For me, the book ALMA is misnamed, though.

Its predominant character, for me, is Maia, wife of the malevolent King Noah, the chief, if subtle, romantic hero, or, if you will, romantic interest, in the novel. Maia's story is much more compelling than Alma's; in fact, Maia's story is gripping enough for me to read the entire book despite any other defects, such as why Moore starts out in Amulon's point-of-view: "Amulon stared at the king's red face," she writes in her opening line, "wondering if he'd ever hated a man more."

Now that's a nice, strong, and potent sentence (although I couldn't help smiling, and having the author's name so clearly in mind, as I read, " . . . a man MoOre.") And there's no question but that Amulon lives up to that first characterization of him, and even finds a man to hate greater than he hates the king with the red face. But, I ask, where are Alma and Maia in these first few pages? They are reference material. I don't know if I've ever started a published novel in the antagonist's point-of-view with the protagonist in the background. Do you recall any?

Well, for me, it was disturbing. In analyzing it, I couldn't help thinking of some favorite characters: "My suffering left me sad and gloomy," says protagonist Pi Patel from LIFE OF PI; "When he was nearly thirteen, my brother Jem got his arm badly broken at the elbow," says Scout from TO KILL A MOCKING BIRD. And THE ROAD starts out, "When he woke in the woods in the dark and the cold of the night he'd reach out to touch the child sleeping beside him. " It is clearly in the protagonist's point-of-view. Even Orson Scott Card's SARAH --- not that it's a favorite of mine, but it does inhabit a similar genre --- starts: "Sarai was ten years old when she saw him first."

Anyway, this Amulon character is, at the outset of the novel, a high priest in King Noah's court, an old friend of Alma's before Alma "got religion." Although, to be accurate, it's actually before Alma gets "true" religion, for Alma had been a high priest in the religious order in the king's court already. So, in its essence, the story is the juxtaposition of orthodoxy and apostasy, with Amulon serving as the prototype for the one, and Alma as the ideal for the other.

It seemed that the main characters in the novel --- Alma and Amulon, in particular, --- were drawn so sweetly good and grotesquely bad, without much (any?) ambiguity at all; that there were no real struggles with temptation or any need for repentance. Their minds were made up; they were where they were and what they had become, and it seemed there was little or no chance for them to change. Even if characters always chose right . . . or wrong --- And that just doesn't happen, does it? --- it seems some struggle with temptation to do evil or desire to repent ought to be evident, and that struggle ought to be conveyed in a work of fiction. Even prophets admit failings, weaknesses. But Alma is " . . . inside his soul . . . truly free. He was true to his convictions, his faith, his Lord. His increasing burdens were made light . . ." From outset to the end, it seemed to me.

Whether or not one accepts the BOOK OF MORMON as a historical document --- and there are adherents of the Mormon faith who don't or who place some limitations on it --- this admixture of what is clearly fiction with the chronologies and language from Mormon scripture is an interesting, and at times compelling, phenomenon. I've read Diamant's THE RED TENT, which is based upon Old Testament characters, and enjoyed it very much, but, for me, reading a character out the BOOK OF MORMON, seemed a uniquely new and exciting adventure. Of course, such an undertaking is nothing new to Moore , who has already written about ABINADI from the BOOK OF MORMON, winning, I see, various awards within a growing audience for doing so.

Now, Moore does a great job fleshing out the basic narrative of Alma and his contemporaries in her novel, using a cast of other interesting characters: Helam and Raquel, King Noah, Amulon, Jachin and Lael, Gideon, and, especially, Maia. She does so using both animate and inanimate characteristics from her source material, making the story more interesting and forceful than the original text. Readers --- at least this one --- are less likely to fall asleep or get bored reading this kind of story, where they can identify with and become more invested in the characters, the relationships, and the places the characters visit and experience, than when simply reading raw scriptures without any ancillary imagination --- not that people ever do that, of course. The orthodox believer will perhaps scoff and scorn, saying that the spirit works only through the original text. My experience, and it appears many others', differs.

At the end of the day, however, I felt closer to Maia than I ever did to Alma. But, like I said above, it was well worth my time and effort to read ALMA and to be obliged to consider more fully his life and story.

Why Isn't This Fraud IRS?

WILLIAM G. HALBY, a lawyer in New York for 40 years, specializing in tax law, frequented prostitutes and kept track of his visits in a journal and purchased pornography and books and magazines on sex therapy, apparently keeping decent documentary evidence of the costs. He then claimed medical expense deductions of $76,314 in 2004 and $49,203 in 2005 for these costs.

Fraud and Other Stupidity

Ron and Tricia Bell got greedy. They faced additional taxes and penalties, including ones for fraud. The Tax Court reached a decision on Wednesday.

Big bucks. Interesting story . . . well, maybe not so much. Use your imagination. Check it out if you are interested in cheats.

Another Doctor Claims His Wife's Horse Losses

Wednesday, the Tax Court issued an opinion in a case involving another doctor whose income supported his wife's horsey losses that the IRS said were hobby losses. See the Phemister case to read about it. The case also covers innocent spouse, failure-to-file, and negligence penalty issues.

A New Tax Book

I haven't posted here in quite a while. It hasn't felt very compelling to do so. It's not that there isn't plenty to say, or news that breaks every day relative to the tax aspects of writing or other artistic activities. It just hasn't stirred my interest or seemed very productive over against other things I've been doing.

However, lately I've been thinking about another tax book for writers and artisans. What I have in mind is collecting information from authors and artisans who have had experiences with the IRS. Or even those who haven't. What I don't know, I guess, but want to, is what people entering into the business of writing or an artistic activity do with respect to the costs they incur before they have enough income to have a net profit. Do they utilize the tax benefits of such losses? Or do they mostly just forgo them and concentrate on getting to a profitable status before worrying about taxes? I would like to do an exposé on such information and experiences, if possible. If everybody who writes and gets published is filing tax returns with losses reflecting their costs in advance of profitability but not having any problem with the IRS, it seems that would be invaluable information for newbie writers and artisans to have. And what about all the people who never get published or get their artistic endeavor off the ground, but incur costs trying to do so? Are they claiming the tax benefits and getting away with it without a challenge or are they challenged? And, if they are challenged, what is the result?

Anyway, that's what I've been thinking about. Maybe it's something useful; maybe it's not. How would I go about gathering the information? Most writers these days maintain personal blogs and webpages. There may be okay to make contact that way. Also, I might formulate a questionnaire or something to help gather pertinent information.

Also, it might be interesting to explore what types of deductions experienced and successful, profitable, writers claim relative to their tax returns and their experiences relative to such claims over against IRS and audits. I'm thinking along the lines --- and this is a somewhat dated, even out of date, example --- of somebody like James A. Michener. He must have incurred many living expenses in being away from home in doing his research to write in depth about such localities as Mexico, the South Pacific, etc. How much of what he incurred did he deduct? And I need to find contemporary authors to query in such matters.

Just some thoughts.