TaxProf Blog

Mother (and Father) and Child Reunion

My wife and I are spending the weekend with our daughter at her college. It has been absolutely wonderful to spend time with her and her friends and to get a too-brief snapshot into her life here (more than compensating for the 3,000 non-Wi-Fi miles it took to get here -- shame on you, United) :

My wife and I bawled like babies last night at the college's showing of Any Day Now:

 

Tax Prof Seder

My wife and I went to our first Passover Seder last night, graciously hosted by tax prof Ellen Apill (Loyola-L.A.) and tax lawyer Sandy Holo (Musick Peeler & Garrett, Los Angeles):

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TaxProf Blog Named Best Law Professor Blog of 2012

I am delighted that TaxProf Blog has been named the Best Law Professor Blog by Dennis Kennedy in his ninth annual Best of Law-related Blogging Awards (the “Blawggies”):

Best Law Professor Blog – Paul Caron’s The TaxProf Blog

The Blawggies have always had a spot for the best law professor blog. In part, it’s my little effort to bridge the great divide between practicing lawyers and law professors.

I have a repeat winner here and it’s a great blog to read as we approach the fiscal cliff. As I said last year, the test of a great blog is how it keeps me returning to it time after time because of its great posts when it’s outside my subject matter. The topic here is U.S. tax, but Paul ventures into the real word with regular, thoughtful posts. It’s a blog with an academic focus and a a real world impact. My greatest compliment: reading this blog makes me want to take a class from Paul. I hope he’s thinking about doing some online courses.

I am also pleased that our sister Legal Skills Prof Blog was the runner up:

Yes, I know, I’m involved in this one, but I don’t post very often, so I can pretend to be objective. This blog has great coverage of the current debate about what needs to be done with the current approach to legal education and what law schools are doing in the area of skills education.

Santa Claus Arrested by the IRS

Santa Claus Arrested Following Joint Investigation by IRS, INS, and FWS:

U.S. Federal agents arrested Santa Claus earlier today at the North Pole. ... [The Acting IRS Commissioner] has released the following statement:

At long last, the notorious tax cheat, Santa Claus, has been apprehended.  He has been living in a foreign country for the last 50 years and during that time he has not filed his US taxes even once.  It has become clear, however, that he has run a lucrative business at the North Pole and has never reported any of the income.  In addition to criminal tax evasion, we intend to charge Santa Claus with 190 counts of criminal failure to file Foreign Bank Account Reports (FBAR), as we found evidence in his papers that he is operating or has signing authority on bank accounts in 190 different countries.  It is our contention that the fines alone could help us bring billions in revenue into the United States government.

According to United States law, all United States Citizens are required to pay taxes to the IRS and to report any foreign bank accounts.  Failure to obey these filing requirements may result in civil and criminal penalties including imprisonment.

The Obama administration declared that they were very pleased with the news..  ”It is about time,” Obama said from his Hawaiian retreat, “that the United States returned those who have fled the country just because they don’t feel like paying their fair share anymore.”

(Hat Tip: Andy Morriss.)

The Last Game

Reed, congratulations on your final college soccer game yesterday. It has been a joy to drive the 30,000 miles over the past four years to watch your games. I have never seen anyone whose play more perfectly captures who he is as a person -- you play (and live) with joy, passion, perseverance, humility, and selflessness. Your special gift is that you make those around you better, on the athletic field and off.

Yesterday also marked the end of seventeen years (and thousands of hours) of watching you play baseball, basketball, soccer and tennis. My heart aches that I will no longer be able to sit in the stands and cheer on my son, but I am comforted by Ecclesiastes 3:1:

There is a time for everything, and a season for every activity under heaven.

So now that we're moving on to the next season, I can let you in on a secret: it was never about the games. Rather, sports provided me with the excuse to simply spend time with you. In many ways, sports have been the soundtrack of our lives, playing in the background while we spent precious time together as you grew into the remarkable young man you are today.

Your mother and I will never forget our tearful embrace after yesterday's game and the tender words we exchanged. It was a wonderful capstone to a senior year we will always cherish. Although the games have been great, better still have been the many breakfasts and dinners (and shivering nights at the Dairy Barn) with you and your friends.

Remember always that your mother and I love you beyond all measure. And that God loves you infinitely more. Being your parents has been the great honor and privilege of our lives.

Tax Prof Cuts a Rug

I am awaiting a call from Dancing with the Stars (if Tom DeLay can do it, why not me?):

GOOOAAALLL!!!

More here.

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Tech News You Use: Extend the Range of Your Wi-Fi Network

PC World: How to Extend Your Wi-Fi Network: Tips and Tricks to Boost Your Wireless Network Range at Home or in the Office:

If you’re not getting the range you want from your home or office wireless network, there are many ways you can go about expanding your coverage. In this guide we’ll discuss some of the most popular methods, many of which involve upgrading and purchasing new gear (always a fun topic). Before you spend a cent, make sure to check out our tips on how to fix your Wi-Fi network to see how you may be able to get better Wi-Fi coverage from changing your router’s channel or placement. If those tips don't do the trick, keep reading for a few more specific ways to extend the range of your wireless network.

Farewell, 3810 Miami Road

Yesterday was a bittersweet day for my wife and me:  with our two kids off to college, we sold our family home of 22 years. We left Boston in 1990 to move to Cincinnati to start a family, and we were blessed to buy a wonderful home in Mariemont, Ohio. We celebrated many wonderful events there -- baby's first day home from the hospital, toddler's first steps, first day of school, birthdays, sleepovers, proms, graduations, Easter, Thanksgiving, Christmas. But what I remember most is the simple joy of turning into the driveway after a long day, into the warm embrace of home and family. Our laughter often bounced off the walls. Other times, the floors absorbed our tears. But all somehow ennobled our home, enriching our lives. My wife and I held hands and prayed as we left 3810 Miami Road for the last time, thanking God for the incredible blessing of our time there. We tried to be good stewards, taking the opportunity with every repair, improvement, and addition through the years to strengthen the home for her future journey. I remember a scene from Thirtysomething, in which Hope sat at a window seat, seeing the ghosts of the prior families that had lived in their home. As we turn our home over to the fifth owners in her 62-year life. we pray that they will love her as we have, and will appreciate her many blessings.

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The 10 Best Websites for Law Students

I am thrilled that our Law Professor Blogs Network has been named one of The 10 Best Websites for Law Students by The National Jurist:

For law students who know what legal field they are interesyted in Law Professor Blogs is a great resource. Broken down by specialty, the blogs on the site are created by law professors, for law professors. The blogs contain links to recent news in their fields, as well as abstracts of newly published papers.

The other sites in the Top 10 are:

• ABA Journal
• Above the Law
• The Careerist
• Jurisprudence on Slate.com
• Legal Blog Watch
• Lowering the Bar
• SCOTUSblog
• The Prime Time Crime Review
• Wall Street Journal Law Blog

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Santa Claus Arrested by the IRS

Santa Claus Arrested Following Joint Investigation by IRS, INS, and FWS:

U.S. Federal agents arrested Santa Claus earlier today at the North Pole. ... Douglas Shulman, Commissioner of the IRS, has released the following statement:

At long last, the notorious tax cheat, Santa Claus, has been apprehended.  He has been living in a foreign country for the last 50 years and during that time he has not filed his US taxes even once.  It has become clear, however, that he has run a lucrative business at the North Pole and has never reported any of the income.  In addition to criminal tax evasion, we intend to charge Santa Claus with 190 counts of criminal failure to file Foreign Bank Account Reports (FBAR), as we found evidence in his papers that he is operating or has signing authority on bank accounts in 190 different countries.  It is our contention that the fines alone could help us bring billions in revenue into the United States government.

According to United States law, all United States Citizens are required to pay taxes to the IRS and to report any foreign bank accounts.  Failure to obey these filing requirements may result in civil and criminal penalties including imprisonment.

The Obama administration declared that they were very pleased with the news..  ”It is about time,” Obama said from his Hawaiian retreat, “that the United States returned those who have fled the country just because they don’t feel like paying their fair share anymore.”

(Hat Tip: Andy Morriss.)

'Twas the Night Before Christmas (Legal Version)

Check out the original and legal versions of the classic poem, 'Twas the Night Before Christmas [click on chart to enlarge]:

Christmas Gifts for that Special Tax Person

Tax Lawyer, Dude ($2.99 digital book):

Taxes for individuals are more complicated than ever. American lifestyles include changing jobs, being more mobile and selling homes more often. Companies are more complex with mergers, multinational systems, and takeovers. And to fill the need, came individuals with an assortment of training and backgrounds to help individuals and corporations with taxes.

Tax preparers who can range from having no training to extensive training, accountants and CPAs, and tax attorneys all help individuals and corporations with taxes, both national and state. Those who help with taxes range from the individual sitting at a folding table in Wal-Mart or Sears to tax attorneys who can earn up to more than a million dollars per year practicing tax law. The tax attorneys are at the top of the professionals doing tax work.

You get the impression from skits on TV that those who deal with taxes whether from the IRS side or representing individuals and business are heavy handed brutes, but in fact this occupation requires a keen and subtle mind. While tax attorneys make up only a small percentage of practicing attorneys, this specialized field is highly respected. It takes an astute person to understand the complicated and ever changing tax codes. It is a personally and professionally challenging field.

Tax attorneys whether they do actual litigation or in-court representation, work for large corporations as in house counsel, represent clients in a private practice, or work for the government all do basically the same things:

• Clarify tax laws for the interests of the client.
• Represent the government or the client in dealing with tax issues.
• Make recommendations and develop strategies optimizing tax savings.

This report will introduce you to this personally and financially rewarding field. You will be able to see if this intellectually challenging vocation is the place for you.

Now would be a good time to find out if you have the aptitude, intellect, and personality traits to become a tax attorney. Many are lured by the movie and TV images of lawyers and go into the field only to find they are not suited to the career. Before you invest a minimum of seven years in college getting a bachelor's degree and a law degree, you should participate in some exploring and self-discovery.

Christmas Gifts for that Special Tax Person

For Counsel (Products and Gifts for Lawyers) sells an exact reproduction of the original 1913 Form 1040 (for $245):

Four pages long, including one page of instructions. Impressively framed in classic mahogany with beaded edge and segmented mat of ivory. Brass plate mounted on the mat states: "1913 Inaugural Form 1040." Framed dimensions are 30" by 24". Comes with Plexiglas and all accessories for hanging.

Unframed copies of the 1913 Form 1040 can be downloaded for free at the IRS and the Tax History Project.  There are also copies available on eBay (here and here).

Christmas Gifts for that Special Tax Person

Death and Taxes: 2012 Poster -- $19.99 (24" x 36"):

Christmas Gifts for that Special Tax Person

Form 1040 Toilet Paper ($4.49 per roll):

Does it pain you to fill out a tax form each year? Does knowing that the IRS takes a large chunk of your salary give you the runs? This product isn't deductible, but it'll sure make you feel better. A collage of the 1040 IRS Form is printed throughout the whole roll!

Christmas Gifts for that Special Tax Person

IRS Chocolate Bars ($1.45 each; $72.50 for case of 50):

Christmas Gifts for that Special Tax Person

Tax neckties:

1. What Did You Bring Me?
2. zazzle
3. ties.com

  
 
 

Christmas Gifts for that Special Tax Person

For sale on eBay:  items related to IRS action figure Irwin R. Schyster (modeled after WWF wrestler Mike Rotunda):

• Action figure (here, here, here, here)
• Autographed photograph (here)
• Trading card (here, here, here)

His signature lines:

• "I'm gonna write you off!"
• "You can pay me now, or you will pay me later!"
• "It's time to cut the crying, and start paying!"
• "Even the dead have to pay taxes!"

Christmas Gifts for that Special Tax Person

On eBay:

This an original set of six photogravure prints from 1930 showing various views of the Internal Revenue Service Building in Washington, D.C. This set consist of 6 individual prints. Condition is EXCELLENT

The Photogravure printing process produces a superior image that registers a wide variety of tones and shades. These photogravures were created from an engraved plate and show detail, contrast, and depth similar to a fine photograph. Perfect for framing collecting and displaying.

The over all size of the paper is approximately 12.25 inches by 9.25 inches. The approximate size of the images are 9.5 inches by 7.25 inches. There are SIX separate pages. These were printed in 1930. They are NOT a modern reproduction.

For All You Dog People

(Hat Tip: William Jacobson.)

Christmas Gifts for that Special Tax Person

Continuing a TaxProf Blog holiday tradition, I will offer some gift ideas for that special tax person in your life. Today's suggestion:

NPR, At the High Court, a Tribute to a 'Chef Supreme', by Nina Totenberg:

Walk into the Supreme Court gift shop, and there, among all the books on the history of the court, is a cookbook — yes, a cookbook. Put together by the spouses of the Supreme Court justices, it is a tribute to a master chef, the late Martin Ginsburg, husband of Justice Ruth Bader Ginsburg.

By day, Marty Ginsburg was one of the nation's premier tax law professors and practitioners. By night, he was one of the nation's most innovative and accomplished amateur chefs.

The Supreme Court Historical Society Gift Shop:

Chef Supreme is more than just another cookbook, it is a tribute. Full of recipes, photos and fond tales, this cookbook was created by the Associate Spouses of the Supreme Court in memory of Martin Ginsburg. It is the perfect gift for those who enjoy cooking!

(Hat Tip: Roberta Mann.)

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Our Empty Nest

With our daughter's departure today for her sophomore year in college, my wife and I begin our second year as empty nesters (with our son already away for his junior year in college). Although our hearts ache that we no longer experience the daily joy of living in the same house with our kids, we are comforted by Ecclesiastes 3:1:

There is a time for everything, and a season for every activity under heaven.

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A Dog's Love

The Blaze provides this heart-wrenching image of a dog lying beside the casket containing the body of his master, Petty Officer Jon Tumilson, who was killed on August 6 in Afghanistan (and was posthumously awarded the Purple Heart and Defense Meritorious Service Medal). The dog laid next to the casket during the entire memorial service on Friday.

CityLink

An awesome week in Cincinnati, as our church's $10-million anti-poverty intitiative - CityLink -- finally broke ground:

Back Home in Cincinnati

My wife, dog, and I are back home in Cincinnati. The 2230-mile drive from SoCal flew by, as we listened to five absolutely wonderful books:

• A Big Little Life: A Memoir of a Joyful Dog Named Trixie, by Dean Koonz
• An Empire of Ice: Scott, Shakleton, and the Heroic Age of Antarctic Science, by Edward J. Larson
• The Art of Racing in the Rain, by Garth Stein
• Wild at Heart: Discovering the Secret of a Man's Soul, by John Eldredge
• Love Wins: A Book About Heaven, Hell, and the Fate of Every Person Who Ever Lived, by Rob Bell:

It was great to return home to celebrate my birthday in this fantastic city, as illustrated in this message (God Loves Cincinnati), video (What We Love), and song (I Love My City) from our church.

Back in San Diego

After a month back home in Cincinnati, I have returned to Southern California for my eighth summer teaching Tax I at the University of San Diego School of Law, my third as the Herzog Summer Visiting Professor in Taxation.  San Diego is truly America's Finest City, with spectacular weather, natural beauty, and a dizzying array of things to do. But what is even more enjoyable is renewing acquaintances with the many friends we have made over the years here (not to mention enjoying the world's best pizza and hamburgers).

Seven-Year Anniversary of TaxProf Blog and 'Blogger Burnout'

Last month (April 15), TaxProf Blog marked its 7-year anniversary (and the TaxProf Email Discussion Group marked its 16-year anniversary). I hope the blog has at least partially succeeded in its mission (announced in my very first of 19,600 posts here) to provide both (1) permanent resources & links, and (2) daily news & information, of interest to law school tax professors and students, tax lawyers in private practice and government, accountants, and others in the tax community. The following chart shows the blog's continued growth over these seven years:

TaxProf Blog (4/15/04 – 4/15/11)
	Year 1	Year 2	Year 3	Year 4	Year 5	Year 6	Year 7	Total
Visitors Total Per Day v. Prior Year	528,000 1,400	933,000 2,500 +76.7%	1,246,000 3,400 +33.5%	1,537,000 4,200 +23.4%	2,591,000 7,100 +68.6%	2,787,000 7,630 +7.6%	2,905,000 7,960 +4.2%	9,740,000
Page Views Total Per Day v. Prior Year	688,000 1,900	1,202,000 3,300 +74.7%	1,593,000 4,360 +32.5%	2,282,000 6,250 +43.3%	3,490,000 9,560 +52.9%	3,607,000 9,880 +3.4%	3,805,000 10,420 +5.5%	13,060,000

Several prominent bloggers recently have discussed the dangers of blogger burnout:

Winds of Change (Marc Danzinger), Whither Winds:

I've always considered my blogging habit to be a hobby, rather than work. While it has opened professional doors to me and taught me things that I use in my work, I've never made any significant fraction of my income from blogging. ...

[F]or the last few months, it's been a struggle rather than a joy. I've tried hard to power through and rediscover the pleasure but with no success. ... I'm just bored and unmotivated. And since I've always been an amateur at this, the difference between a professional - who delivers when bored and unmotivated -- and an amateur -- who doesn't -- is pretty significant.

So here's my plan. I won't be writing here for a while, if ever.

Belmont Club (Richard Fernandez), The Ten Thousand Rule:

Marc Danziger at Winds of Change says he’s going to take a vacation from blogging. ... It’s the ten thousand rule.

Once, at the first and only time I ever sat on a panel in New York City, I described the pressure that comes with having a modest readership. “When you’ve got ten visitors a day you can say what you like. When you have ten thousand, you become very careful.” The other rule, which Marc has probably discovered, is that at ten visitors a day you don’t give a hoot whether you write that day or not. When the site gets to a certain level of traffic, that luxury disappears. You have to show up every day because you know ten thousand readers will. The only thing worse than having your own business is having a moderately successful blog. ...

Neo-neocon, Blogging and Burnout:

I don’t have a readership of ten thousand readers a day, but I have considerably more than ten. This blog could definitely be described as “moderately successful,” and I understand the feeling of not wanting to disappoint my readers, many of whom come here not just to read me but to talk to each other.

A very successful blog, such as Instapundit, is more like a job, and probably a fairly lucrative one at that. Although money is hardly the entire impetus that drives it, and most likely wasn’t at the blog’s inception, it can mightily reinforce the desire to continue.

But a “moderately successful” blog can never be the monetary equivalent of a job, despite the wonderful efforts of readers ... to help out as best they can. So it will always be mostly a labor of love—or perhaps of OCD. ...

I haven’t yet freed myself of the tyranny of the sitemeter, although I don’t check it all that often and I’m not ruled by it. ... But it’s still hard to watch that sitemeter climb ... It would be so very nice if traffic just built and built and built, instead. I know life is full of ups and downs, but a sitemeter is so—well, so graphic about showing them. ...I’ve been doing this for over (gulp!) six years.

Don’t worry, I have no plans to follow in Danziger’s footsteps and quit blogging, although I might take a few days’ vacation here and there. No biggee. But I think I understand quite well what drove him to make that decision, and I wish him the best.

I have followed Glenn Reynolds' advice for avoiding blogger burnout through "an occasional change of scenery" (e.g., here and here).

Rutgers-Camden Student Video: I Hate Law School

Following up on yesterday's post on Boston University's award-winning student video, I Like the Law (language warning): a Rutgers-Camden student takes a different approach in I Hate Law Shool (language warning):

(Hat Tip: Law Librarian Blog.)

Farewell (But Not Goodbye), Malibu

My wife and I are back in Cincinnati after spending the spring semester at Pepperdine University School of Law.  We had a wonderful time in Malibu and are grateful to Interim Dean Tom Bost and the Pepperdine faculty, staff, and students for making our stay so enjoyable. We especially appreciated the opportunity to live in the Pepperdine home on Broad Beach, which we were delighted to share with a steady stream of Cincinnati visitors (as well as gatherings of Southern California Tax Profs and my students). I am looking forward to rejoining my Cincinnati faculty colleagues for the Fall 2011 semester and teaching Introduction to Law to the incoming 1L class and Federal Income Tax and Federal Estate & Gift Tax to the returning 2Ls and 3Ls, before returning to Pepperdine for the Spring 2012 Semester for my third stint as the D & L Straus Distinguished Visiting Professor of Law.

Sleeping With Your Dog Can Kill You

• AOL, Letting Sleeping Dogs Lie in Your Bed Can Kill You
• Baltimore Sun, Could Cuddling in Bed With Your Doggy be Hazardous to Your Health?
• Chicago Now, Sleeping With the Enemy: Your Pets
• CNN, Sleep With Your Pet, Risk Catching His Bugs
• Right Coast, Scientists Say You Should Not Sleep With Your Dogs
• USA Today, Sleeping Next to Pets Could be Harmful
• Time, Sleeping With the (Adorable) Enemy: Cuddling All Night With Pets Could Be Very Unhealthy

As the photo on the right shows, I'm a gonner!

Christmas 2.0

Hat Tip: Beau Baez.)

In Hoc Anno Domini

The Wall Street Journal has published this wonderful editorial each Christmas since 1949, In Hoc Anno Domini:

When Saul of Tarsus set out on his journey to Damascus the whole of the known world lay in bondage. There was one state, and it was Rome. There was one master for it all, and he was Tiberius Caesar.

Everywhere there was civil order, for the arm of the Roman law was long. Everywhere there was stability, in government and in society, for the centurions saw that it was so.

But everywhere there was something else, too. There was oppression -- for those who were not the friends of Tiberius Caesar. There was the tax gatherer to take the grain from the fields and the flax from the spindle to feed the legions or to fill the hungry treasury from which divine Caesar gave largess to the people. There was the impressor to find recruits for the circuses. There were executioners to quiet those whom the Emperor proscribed. What was a man for but to serve Caesar?

There was the persecution of men who dared think differently, who heard strange voices or read strange manuscripts. There was enslavement of men whose tribes came not from Rome, disdain for those who did not have the familiar visage. And most of all, there was everywhere a contempt for human life. What, to the strong, was one man more or less in a crowded world?

Then, of a sudden, there was a light in the world, and a man from Galilee saying, Render unto Caesar the things which are Caesar's and unto God the things that are God's.

And the voice from Galilee, which would defy Caesar, offered a new Kingdom in which each man could walk upright and bow to none but his God. Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me. And he sent this gospel of the Kingdom of Man into the uttermost ends of the earth.

Read the rest here.

'Twas the Night Before Christmas (Legal Version)

Check out the original and legal versions of the classic poem, 'Twas the Night Before Christmas [click on chart to enlarge]:

Christmas Gifts for that Special Tax Person

IRS Cufflinks (eBay, Just Cufflinks):

 

Christmas Gifts for that Special Tax Person

Tax neckties:

1. What Did You Bring Me?
2. zazzle
3. eBay, eBay, Bonanza

  
 
 

Christmas Gifts for that Special Tax Person

Available on eBay:  Mortimer Caplin IRS Commissioner Signed Autograph:

This is an authentic hand signed item and is NOT a preprint.  Buy It Now price:  $9.99.

From Wikipedia:

First in his class at University of Virginia School of Law, and Editor-in-Chief of Virginia Law Review, Caplin served as a law clerk to U.S. Circuit Judge Armistead M. Dobie. He then practiced law in New York City from 1941 to 1950, with time out for military service in the United States Navy. ...  In 1950, Caplin returned to UVA as professor of law, specializing in tax and corporate law and publishing extensively in these fields. ...  Following President John F. Kennedy's election, Caplin ... in January 1961 was appointed Commissioner of Internal Revenue. ...  Caplin remained at the IRS until July 1964 when he resigned to form the law firm of Caplin & Drysdale.

Christmas Gifts for that Special Tax Person

1969 magazine ad:  Face the IRS with a Coke in Your Hand ($9.99):

 

Christmas Gifts for that Special Tax Person

Tax bumper stickers:

1. eBay
2. amazon
3. zazzle
4. cafe press
5. cafe press
6. cafe press

 

 

 

 

 

 

 

 

 

 

Christmas Gifts for that Special Tax Person

For Counsel (Products and Gifts for Lawyers) sells an exact reproduction of the original 1913 Form 1040:

Four pages long, including one page of instructions. Impressively framed in classic mahogany with beaded edge and segmented mat of ivory. Brass plate mounted on the mat states: "1913 Inaugural Form 1040." Framed dimensions are 30" by 24". Comes with Plexiglas and all accessories for hanging.

Unframed copies of the 1913 Form 1040 can be downloaded for free at the IRS and the Tax History Project.

Christmas Gifts for that Special Tax Person

  Form 1040 Toilet Paper ($3.49 per roll):

Does it pain you to fill out a tax form each year? Does knowing that the IRS takes a large chunk of your salary give you the runs? This product isn't deductible, but it'll sure make you feel better. A collage of the 1040 IRS Form is printed throughout the whole roll!

Christmas Gifts for that Special Tax Person

IRS Chocolate Bars ($1.45 each; $72.50 for case of 50):

Christmas Gifts for that Special Tax Person

Continuing a TaxProf Blog holiday tradition, I will offer some gift ideas for that special tax person in your life.  Today's suggestion: a Death and Taxes poster (24"x36"):