TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, May 28, 2009

Worker Faces 10 Years in Jail for Peeing in IRS Elevator

According to this affidavit filed on Tuesday in U.S. District Court in Michigan, an IRS worker faces ten years in prison for repeatedly urinating in the elevator at the IRS Service Center in Detroit and causing $4,626.25 of "deep cleaning expense."

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Tracked on May 29, 2009 6:12:03 AM


So this is the kind of stuff TIGTA investigates. It has been clear to me that TIGTA does not investigate tax administration. You know like IRS employees (Attorneys in the Office of Chief Counsel) making false statements in an attempt to defend "Double or Nothing Taxation" of itemized deduction recoveries.

Examples: Including state tax refunds in the phase-out of the Social Security Benefit exclusion and over twenty five other items of deduction, exemptions, credits, etc., and the exclusion of all state income tax refunds from AMTI rather than just those to which section 56(b)(1)(A)(ii). For section 56(b)(1)(A)(ii) to have applied to a tax required payment of the AMT in the year of overpayment

One has to wonder how the instruction for Line 8 on Form 6251 (2008) would change if the language in section 56(b)(1)(D) were changed to the following:

(D) Treatment of certain recoveries
No recovery of any tax to which paragraphs (1), (2), or (3) of section 164(a) applied shall be included in gross income for purposes of determining alternative minimum taxable income.
Subparagraph (D) shall not apply to the recovery of a tax allowable in computing adjusted gross income.




Posted by: WD Kebschull | May 30, 2009 7:35:48 AM