Bryan Camp has published an article on the TaxProf Blog, titled “Lesson From The Tax Court: Taxpayers Behaving Badly 2022,” which presents TaxProf Blog’s customary ‘shake my head’ (SMH) facts of the year.
As is now customary, my last new blog of the year is a list of some of the cases I read during the year where something in the facts made me just shake my head (SMH in texting parlance). You can find the previous lists here (for 2018), here (for 2019), here (for 2020), and here (for 2021). This year I have five to share with you. I present them in chronological order. I invite you to consider which of them may be examples of just an empty head and which are examples of something worse.
And again this year I am giving out a Norm Peterson Award. You will find more explanation below the fold.
Click here to see the full article: “Lesson From The Tax Court: Taxpayers Behaving Badly 2022”
Posted by Melissa Zheng, Associate Editor, Wealth Strategies Journal.