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Wednesday, March 19, 2003


Luis A. Cortes is a nut-case tax protester challenging liability for taxes at hearing on collection. Mr. Cortes did not receive a notice of deficiency for one of the two tax years at issue, and liability was properly at issue for that one tax year. Tax Court allowed the collection and imposed a $1,000 fine.

Even for a tax protester, Mr. Cortes has real gall. For the tax year in which he did receive a notice of deficiency, he claimed a refund based on the Earned Income Credit. Got that? His �income� was not �income� for purposes of tax liability, but it was �income� for purposes of receiving a subsidy. I am huge fan of the Earned Income Credit, and I hope Mr. Cortes is raked over the coals.

(Um, actually I mean that bit about �raked over the coals� only figuratively. With a Justice Department run by John Ashcroft, I feel it is necessary to point that out.)

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