Filzer v. IRS, T.C. Memo. 2014-241 (Nov. 25, 2014).
The taxpayer in this case had a judgment entered against him last week after about 20 years of his failing to pay taxes or participate with the IRS as the Service attempted to collect on his tax debts. Although this is unethical behavior (Mr. Filzer was an attorney) that should never be seriously contemplated by a client, there are advantages when it is viewed as a strategy. That is, Filzer didn't pay taxes or penalties for nearly 20 years while he enjoyed hundreds of thousands of dollars of income a year. Based on his record of absenteeism, my guess is that he and his money are somewhere beyond the reach of federal prosecutors and the IRS. Despite the audacity of such behavior, one must admire the simplicity and effectiveness of his refusal to play the game while possibly escaping with the spoils.
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