Who/What is a Taxpayer Redux

[Slappy Tax]

Here's a lively little link on Taxalmanac on this topic.

http://www.taxalmanac.org/index.php/Discus...2%28d%29%281%29

It seems that black-and-white ain't so black-and-white after all once the IRS muddles around with it. Or is it, can somebody tell me?

At least with pornography, like the Supreme Court justice said, I can't define it but I know it when I see it. When it comes to a taxpayer, not only can no one seem to define it--I'm no longer sure I know one when I see one.

[jainen]

>>black-and-white ain't so black-and-white after all<<

One post in that TaxAlamac link points out that Notice 2008-5 conflicts with the tax code, as I noted that it is very weak authority. After we work with it, I'm sure we will have to demand better guidance.

For example (a NEW example nobody has mentioned yet), what if girlfriend has signed an 8332 to her ex who is paying major child support? Realistically, it's going to be mighty hard for IRS to determine support amounts within the constraints of confidentiality. The girlfriend could not be compelled to cooperate in the determination because she is not a party to the dispute between her boyfriend and her children's father. Your interpretation of the rule will vary dramatically depending on which of two is your client. So even if the notice did not contradict the code, it might be unenforceable if it can't be applied equitably.