domingo, febrero 15, 2009
Koko Taylor Demandada por el IRS.
La Agencia recaudadora de impuestos del gobierno de los EEUU (IRS) entablo una demanda contra la cantante Koko taylor, la reina del Blues de Chicago por no pagar apropiadamente sus impuestos, siendo esta considerada un grave falta en los EEUU.
Para quien este interesado, la demanda y la contra-demanda estan debajo, pero en ingles.
Here is link to US Tax Court's opinion that held in favor of the IRS and
against Koko (Cora Taylor) in her action challenging the IRS' collection of
unpaid taxes. Otherwise you can search under her name. Cora Taylor. The
cite is T.C. Memo. 2009-27.
"MARVEL, Judge: In these consolidated cases petitioner, pursuant to
sections 63201 and 6330, seeks a review of twonotices of determination in
which respondent determined that collection actions could proceed with
respect to petitioner’s unpaid Federal income tax liabilities. In docket
No. 12424-05L (the lien case), petitioner alleges that respondent abused his
discretion in determining that the filing of a notice of Federal tax lien
(NFTL) regarding petitioner’s unpaid income tax liabilities for 1998, 2000,
and 2001 (unpaid tax liabilities) was appropriate. In docket No. 14765-07L
(the levy case), petitioner alleges that respondent abused his discretion
in determining that collection of petitioner’s unpaid tax liabilities for
1998 and 2000 could proceed by levy. In both cases petitioner contends
that respondent erred (1) by not accepting petitioner’s offer-incompromise
(OIC) on grounds of effective tax administration, (2) by denying
petitioner’s request for the abatement of section 6651(a)(2) additions to
tax assessed with respect to 1998, 2000, and 2001, and (3) by determining
that the collection action was appropriate.
FINDINGS OF FACT
Petitioner is a well-known musical and recording artist who performs under
the name of Koko Taylor. Petitioner, who is 80 years old, resides in
Illinois. Petitioner is married and filed her Federal income tax returns
for 1998, 2000, and 2001 using a filing status of married filing separately.
Petitioner’s Professional Career and Medical Condition
Petitioner is a professional blues singer who is sometimes called “Queen of
the Blues”. Her performing career spans five decades. Petitioner was born
into a poor family on a farm in Tennessee and was orphaned at an early age.
She received only a few years of formal schooling. In her early twenties
petitioner moved to Chicago, where she worked cleaning houses. Petitioner
started her singing career by singing blues in Chicago night clubs. Her big
break came in 1962 when an arranger and composer named Willie Dixon
discovered her. He helped petitioner get a recording contract and produce
several singles, including the hit “Wang Dang Doodle”, and two albums.
Petitioner went on to become a very successful blues singer. During her
career she released 12 albums, one completed sometime around 2007.
Petitioner has received two Grammy Awards and has been nominated for eight.
She has also received 24 W.C. Handy Awards, among many other awards, and in
2004 she was a recipient of the National Heritage Fellowship of the
National Endowment for the Arts.
I will leave out the description of her medical condition or the rest of