Tax at the National Parks: Tuskegee Airmen National Historic Site Edition

By Sam Brunson

Last week, my family and I were at the Tuskegee Airmen National Historic Site. I wasn’t terribly familiar with the Tuskegee Airmen before visiting; frankly, their story is amazing, inspiring, and shocking. Basically, Army War College study from the early twentieth century claimed that African Americans lacked intelligence, ambition, and courage, and were thus unfit for the military, and especially unfit to be airmen.

The Tuskegee Institute had an airfield where it trained African American pilots; eventually the government accepted it as a training ground for military pilots. The Tuskegee Airmen proved the Army War College study wrong with a distinguished record of military service. Still, the military in the 1940s was segregated, and these Tuskegee Airmen served in segregated units and, when they returned home, they faced continued racism. Many, tired of what they experienced, went on to join the civil rights movement. And many of them share their stories, through audio, video, pictures, and artifacts, at the NHS. Continue reading “Tax at the National Parks: Tuskegee Airmen National Historic Site Edition”

The Tail, the Dog, and Gig Workers

By: Diane Ring

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New legislation has just been introduced in the Senate that creates a “safe harbor” for independent contractor status. The proposed legislation provides that if a worker relationship satisfies certain criteria, then that worker can bypass the sometimes messy, multi-factor test for distinguishing between employees and independent contractors, and will be classified as an independent contractor for tax purposes. What prompted action now to address what has been a decades-old classification challenge for workers, businesses and the IRS alike? The gig economy. (Hence, the not-so-catchy title for the legislation: The New Economy Works to Guarantee Independence and Growth (NEW GIG) Act of 2017 (S. 1549).)

The legislation’s sponsor, Senate Finance Committee member John Thune, (R-S.D), described the impetus for the legislation as follows: “My legislation would provide clear rules so that these freelance style workers can work as independent contractors with the peace of mind that their tax status will be respected by the IRS.”

Is this really what gig workers are worrying about? . . . Continue reading “The Tail, the Dog, and Gig Workers”

What My Noisy New Hobby is Teaching Me about Tax

Shu-Yi Oei

While Sam was out there visiting the National Parks, I went and acquired a noisy new hobby.

drums

So far, I’ve only had two drum lessons but am completely hooked. What took me so long to pick up the drums? If you love music, get a kick out of repetitive motion, and enjoy making a big noise, I highly recommend it.

Learning the drum set is a matter of first impression for me. [FN1] So the actual noise making aside, it’s given me an unexpected midsummer opportunity to revisit what it feels like to learn a new skill for the first time, which of course makes me think about the fundamentals of teaching and writing in tax.

Here are some newbie observations:

  1. Assembling the Drum Set

I went out and bought a cheap drum set so I could practice at home. What really surprised me was the amount I learnt about the drums simply by virtue of assembling the drum set. Things I know now that I didn’t know before:

  • That restaurant in New Orleans called the High Hat? Turns out it probably isn’t named after an actual hat.
  • Who knew you had to tune the drums? It’s almost as if it’s a musical instrument or something.
  • The crash cymbal and high hat sit much lower to the ground than I had ever imagined.
  • You can actually turn the snares on a snare drum on and off. Did I know that? Nope.

The experience of assembling my own drum set was so useful that it got me thinking about how one might get one’s tax students to do the equivalent of assembling a drum set. Continue reading “What My Noisy New Hobby is Teaching Me about Tax”

Online Shopping and Tax Privacy

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By Adam Thimmesch

The privacy implications of online commerce are complicated and fascinating. On the one hand, it allows individuals to protect their privacy by shopping for sensitive items without the knowing glances of store clerks, fellow patrons, or those passing by. On the other hand, it creates a digital trail that can connect them to a particular vendor or purchase in perpetuity. This can occur with respect to items that are politically, medically, or sexually sensitive and with respect to items that they’d just prefer to keep a secret. (For example, if you forget to browse in private mode, you might find that your wife’s Facebook feed now includes ads for the items that you were searching out for her birthday. Woops. Sorry dear.)

Your online shopping habits might also soon be known to your state revenue authority. Given states’ limited jurisdiction to require online vendors to collect sales taxes from consumers, some states have taken a new approach—requiring those vendors to, instead, rat out their customers to the state. Continue reading “Online Shopping and Tax Privacy”

Tax at the National Parks: Great Smokey Mounains Edition

By Sam Brunson

This will be the third in my series of tax-in-the-National-Parks posts. (I’m as surprised as you.)[fn1]

We spent a couple days camping at Great Smoky Mountains National Park. At the Oconaluftee Visitor Center, there were a series of displays about Appalachian life.[fn2] As I was looking at the moonshine still, I noticed this sign: Continue reading “Tax at the National Parks: Great Smokey Mounains Edition”