So I decided to take a class on Federal Income Tax this semester. I wont go into details as to what I learn in the class (It involves money), but I do have to say that many of the court cases that we read are hilarious. Well, no, they're not hilarious in the reality sense, but in the ironic sense.In at least 3 cases so far, the defendant in the case was a law student. In one case actually, the defendant was a Tax LLM student looking to get out of paying taxes; in another it was a second year Harvard Law student.
First, I want to know how these people have time to think of playing with their taxes in law school. It took me 3 weeks to find time to fill out my FAFSA.
Second, I want to know how these people knew how to file a tax return AND use issues they learned in class. I mean we all know that we learn nothing in law school. Do I know what "Tax basis" is? sort of. Do I know how to calculate [insert random legal sounding tax vocabulary]? probably. Do I know how this relates to the real world? Absolutely Not.
Well, whatever jealousy I have for the fact that the students in these cases went to top ranked schools and for the fact that they understand how to use tax law in the real world is vindicated by the complete rejection of their arguments by the court in each instance. I mean the court effectively bench slapped each of them and if it could it probably would have slipped into "Yo Mama" jokes, just to rub it in.
In conclusion, PAY YOUR TAXES. As an anarcho-libertarian, Grover Norquist worshipping, name-dropping, card carrying member of the anti-16th Amendment
club, I'm all for getting out of one's taxes. But here I have little sympathy. I mean in one case the defendant complained and put forth as a legal argument that she was only able to find a biglaw firm job paying top dollar (probably around $20,000 for 2 months' work) to work in New York and not in Boston and then proceeded to try to get out of paying tax, claiming that her expenses on food and plane tickets should offset whatever tax she has to pay. [Expletive referring to the defendant] needs to pay her taxes so that I have some nickels to collect as my paycheck while working for the government.
