[HN Gopher] IRS guidance for thieves, drug dealers, and corrupt ...
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IRS guidance for thieves, drug dealers, and corrupt officials
 
Author : reese_john
Score  : 198 points
Date   : 2021-04-02 18:26 UTC (4 hours ago)
 
web link (taxfoundation.org)
w3m dump (taxfoundation.org)
 
| mmhsieh wrote:
| does income derived from tax evasion have to be reported? not
| joking.
 
  | antisthenes wrote:
  | Tax evasion is not extra income.
  | 
  | It just means you underreported another type of income in some
  | other form and ended up paying less taxes as a result.
 
  | geofft wrote:
  | You can't derive income from tax evasion. You already have the
  | income from some other source, you're just evading being taxed
  | on it. (It's like how, if you buy a video game on sale at $10
  | off, you didn't make $10, you just avoided spending $10 that
  | you already have in your bank account.)
  | 
  | So you've already reported it (or, if you're evading taxes,
  | perhaps you've already decided not to report it, in which case
  | the answer is simply that you have to not evade taxes...).
  | 
  | If you advise other people on tax evasion and they pay you for
  | your services, then that's presumably employment income of some
  | sort that you should report.
 
  | frongpik wrote:
  | A better question is what if your tax evasion savings had been
  | stolen by your friend who has already paid taxes on the
  | property he had stolen, but not returned, last year?
 
| hellbannedguy wrote:
| Remember too if anyone rights off your debt for tax purposes,
| like a credit card company; you are expected to pay tax on the
| amount they right off---even all the late fees, and other crap
| they load on your account.
| 
| Now if you are basically insolvent, you can give them a letter,
| and a rudimentary asset/liability statement.
| 
| If you get the right (I guess in a good mood) IRS agent they will
| disavow the tax.
| 
| (Personally, I would like to see penalties for tax violators tied
| to personal assets. A wealthy guy gets a penalty much higher than
| a poor person. Jail should never be a punishment too.)
 
| oh_sigh wrote:
| Is there any better way to fund the government other than them
| inserting themselves in-between every transaction that occurs?
| 
| Land value tax is there...anything else? It seems like such a
| weird concept that if I have $X and my friend has a bike, I can
| buy the bike from him, and then he can buy the bike from me, etc
| until we owe the government more than the bike is worth because
| we swapped money<->bike too many times.
 
  | closeparen wrote:
  | It's an interesting question. One nice thing about transactions
  | is they have a market clearing price attached. This keeps
  | valuation grounded in reality.
  | 
  | Another "nice" thing is that it keeps the tax burden on the
  | suckers who actually exchange goods and services, and away from
  | the owners of capital. It is pretty sweet for Bill Gates types
  | that tax policy thinks his senior engineers are "the rich" and
  | pretty much ignores him.
 
  | CodesInChaos wrote:
  | In Europe (typical) businesses can deduct VAT they paid, and
  | you don't need to pay VAT on private sales. So effectively you
  | have a sales tax which only applies to B2C sales.
 
| calderarrow wrote:
| I love tax law, honest to goodness, and the US's tax code is so
| fascinating. Regardless of the political/economic reasons why a
| tax law exists, so many of the rules are so oddly specific that
| upon reading them I find myself smiling trying to think of the
| situation that caused a specific law to be made.
| 
| When I read these rules, I thought of a potentially amusing tax
| loophole with regards to the stolen property section:
| 
| >Stolen property. If you steal property, you must report its fair
| market value in your income in the year you steal it unless in
| the same year, you return it to its rightful owner.
| 
| There's another rule[0] on the books that says interest-free
| loans to friends and family can have tax implications, but if
| your friend/family _steals_ the money from you and repays it
| later that year, they could potentially get a short-term,
| interest-free loan without incurring the tax implications. I'd
| have to dig into the details to see if this would actually work
| out, but it's an entertaining thought exercise nonetheless.
| 
| [0] https://www.law.cornell.edu/uscode/text/26/7872
 
  | rev_d wrote:
  | I'm not sure I'd describe it as fascinating, so much as
  | abusive.
  | 
  | The really complicated and intricate bits are the web of Tax
  | Treaties, Tax Treaty Protocols, Revenue Procedures, and memos
  | that redefine how a foreign concept maps on to US tax code.
  | 
  | All of this complexity (and the accounting cost that goes with
  | it) is because the United States is the only developed country
  | in the world that taxes nonresident citizens. You end up with
  | so many situations where it's hundreds to thousands of dollars
  | to compliantly report foreign income, even though the total tax
  | owed is $0.
 
  | treyfitty wrote:
  | I don't see the specific term "steal." Which paragraph are you
  | referring to?
 
  | heavenlyblue wrote:
  | Wouldn't your friends then end up in jail? Or is that the type
  | of crime that is not prosecuted unless "charges are pressed"?
 
    | calderarrow wrote:
    | If somehow the IRS found out that you and your buddies were
    | doing this elaborate stealing-to-borrow plan, they could slap
    | down tax evasion charges on you since that's definitely
    | breaking the spirit of the law.
    | 
    | But that's a pretty big if ;)
 
      | alien_ wrote:
      | Yeah, the way I read it this allows them to prosecute tax
      | evasion in addition to theft for all property stolen in the
      | previous years that wasn't declared to IRS as income from
      | illegal activities.
      | 
      | Is that a common practice?
 
        | vimax wrote:
        | It has been used several times against organized crime,
        | most famously against Al Capone.
        | 
        | You can't prove they did anything illegal to profit, but
        | the IRS can audit them and prove they have not paid taxes
        | on all their assets.
 
    | [deleted]
 
    | gh-throw wrote:
    | I've never known cops to investigate theft unless you
    | basically hand them the culprit yourself. You just get your
    | police report and hand it to insurance, if relevant. That's
    | their whole and entire role in the process. Even where
    | there's a 99% chance there's, say, a gas station with video
    | of the thief _and_ their car (=license plate). They don't
    | even bother to check it out. You really do have to give them
    | everything yourself to get them to _maybe_ do anything.
 
      | therein wrote:
      | > Even where there's a 99% chance there's, say, a gas
      | station with video of the thief and their car (=license
      | plate). They don't even bother to check it out. You really
      | do have to give them everything yourself to get them to
      | maybe do anything.
      | 
      | You might as well have declared your location to be San
      | Francisco Bay Area.
 
        | baumy wrote:
        | True in Seattle as well, and Portland too from what
        | friends tell me but I don't have first hand knowledge of
        | that one.
        | 
        | Had my wallet stolen at a community rec center in the
        | Northgate area (a few miles north of downtown Seattle for
        | those unfamiliar). There was video of the thief taking
        | it. I was able to find out from regulars his name + phone
        | number + address, from which I found his facebook account
        | with several public pictures of him that made it clear he
        | was the same man from the security video. Also was able
        | to find some public police reports of prior arrests of
        | the same man on various counts of theft/larceny, although
        | no convictions that I could find. Gave all of that
        | information to the "detective" assigned to my case.
        | Nothing ever came of it. As best I can tell, nobody did
        | anything beyond write down some of the information I gave
        | them.
 
        | 13of40 wrote:
        | It's not even an urban thing. I used to live in
        | Woodinville, across the lake from Seattle, which for the
        | uninitiated is one of those vast suburban sprawls with a
        | Starbucks and a Mongolian Grill in the middle. Someone
        | broke into my car and stole my wife's purse, and we tried
        | contacting the police for hours to file a report. Their
        | office was closed in the middle of the day, the person
        | who answered their phone wouldn't connect us to anyone,
        | and we finally ended up following a cop car to a sandwich
        | shop and flagging the driver down when he got out.
        | 
        | Someone did eventually take it seriously when the thief
        | stole thousands of dollars from a series of banks with my
        | wife's checkbook. I guess cash is king.
 
        | adflux wrote:
        | Also anywhere in the Netherlands
 
      | vgeek wrote:
      | https://ucr.fbi.gov/crime-in-the-u.s/2017/crime-in-
      | the-u.s.-...
      | 
      | Property crimes typically have a 10-20% clearance rate.
      | Police are too preoccupied writing traffic tickets and/or
      | harassing poor people. If anything, reported property
      | crimes track against unemployment/economic prosperity--
      | probably much stronger than police payroll.
      | 
      | The FBI's UCR is even more accessible at https://crime-
      | data-explorer.app.cloud.gov/ -- where you can look at crime
      | rates, clearance rates, types of crime all the way down to
      | the municipality level.
 
      | heavyset_go wrote:
      | I've lived in places where cops don't even show up for
      | theft and burglary. If you want a police report, you're
      | visiting the station where they begrudging take your report
      | and roll their eyes at any implication that they should
      | investigate the crime or look for whoever committed it.
      | 
      | What were the biggest line items on those municipalities'
      | budgets? Police salaries, benefits, pensions and the
      | purchasing and maintenance of law enforcement equipment and
      | assets.
      | 
      | If you visit the police departments' Facebook pages, they
      | frequently celebrate months long investigations on literal
      | children who sell pot to their friends. There's apparently
      | no time to solve potentially difficult-to-investigate crime
      | when there are easy targets out there like kids smoking pot
      | and people speeding.
 
  | Black101 wrote:
  | > I love tax law
  | 
  | Why do they have a wash sale rule for stock sale losses but not
  | for gains?
 
  | HideousKojima wrote:
  | Reminds me of how the National Firearms Act registry and tax
  | stamps only apply to law-abiding citizens. People with a
  | criminal record cannot legally own firearms of any sort (let
  | alone NFA items), and forcing them to register them would
  | violate their 5th amendment rights against self-incrimination:
  | 
  | https://en.wikipedia.org/wiki/Haynes_v._United_States
 
    | jfrunyon wrote:
    | > People with a criminal record cannot legally own firearms
    | of any sort
    | 
    | That's not true at all... It depends on the crime, it depends
    | on the state, and it depends on the firearm.
 
      | HideousKojima wrote:
      | Sorry, I should have specified felon rather than simply
      | having a criminal record. Generally speaking any crime that
      | carries a possible prison sentence over a year, though
      | you're right that it can vary by state etc. And blackpowder
      | guns and a few others aren't legally considered "firearms"
      | by the ATF, so a felon can own them.
 
        | chiph wrote:
        | Which is why in _The Dukes of Hazzard_ , Bo & Luke
        | carried compound bows (with dynamite tied to the
        | arrows!). Because they were moonshiners (a federal
        | felony) they couldn't have guns.
 
  | bonyt wrote:
  | > if your friend/family _steals_ the money from you and repays
  | it later that year, they could potentially get a short-term,
  | interest-free loan without incurring the tax implications
  | 
  | If we want to close this loophole (if it's not closed elsewhere
  | in the code) - I feel like the logical way to handle it would
  | be to treat it as if they stole the imputed interest as well. I
  | don't think SS 7872 applies, but this would be in the spirit of
  | that section to balance things out.
  | 
  | So, you'd treat the transaction as though they stole the item
  | plus the interest required to "borrow" it, and then only
  | returned the item without returning the interest. They'd need
  | to report the imputed interest as income (since they stole
  | it!), and you could report it as a loss (since they stole it
  | _from you_!).
 
    | jerf wrote:
    | So... if hypothetically we ever went to negative interest
    | rates, you could screw up somebody's taxes by stealing some
    | item from them Jan 1st that doesn't depreciate, and returning
    | it to them December 31st. Then report this action to the IRS,
    | and the victim of the theft now owes the government because
    | the negative interest you saved them by taking this asset off
    | their hand and returning it to them December 31st is now
    | income.
 
      | saalweachter wrote:
      | I mean, we talk occasionally about the "negative interest
      | rate" of owning gold, ie, the cost of securing it against
      | theft.
      | 
      | And you provided that service for free!
 
        | StavrosK wrote:
        | ...by stealing it.
        | 
        | I love the irony.
 
  | gher-shyu3i wrote:
  | > on the books that says interest-free loans to friends and
  | family can have tax implications,
  | 
  | Simpler loophole: you gift it to them, then they gift it back
  | at the end of the term. Or perhaps sue the IRS because Islam
  | and Judaism prohibit lending money with interest, sounds like a
  | case of discrimination (Christianity prohibits it as well, but
  | basically no one follows nowadays).
 
    | Judgmentality wrote:
    | You can't legally gift money above a certain value though
    | without paying taxes on it. The situation depends a lot here,
    | but if it were legal to just gift everybody money without
    | interest nobody would ever have to deal with inheritance
    | taxes.
 
      | birken wrote:
      | The lifetime gift exemption is more than $10 million
      | dollars, so unless you are _really_ doing a lot of gifting
      | back and forth then you are unlikely to run into that.
 
        | adflux wrote:
        | Hahahah it's like 3500 euro's in Europe. _cries in
        | socialism_
 
        | Vespasian wrote:
        | Not at all true in this generality.
        | 
        | Germany allows a few 100k tax free every 10 years
        | depending on the exact relationship.
        | 
        | + "Usual" Christmas / birthday / marriage gifts etc which
        | can be substantial
 
        | outside1234 wrote:
        | That's not correct - you can only gift up to $15000 a
        | year.
        | 
        | ref: https://www.nerdwallet.com/article/taxes/gift-tax-
        | rate#:~:te....
 
        | kinghajj wrote:
        | "Two things keep the IRS' hands out of most people's
        | candy dish: the $15,000 annual exclusion in 2020 and
        | 2021, and the $11.58 million lifetime exclusion in 2020
        | ($11.7 million in 2021). Stay below those and you can be
        | generous under the radar. Go above, and you'll have to
        | fill out a gift tax form when filing returns -- but you
        | still might avoid having to pay any gift tax."
 
        | mminer237 wrote:
        | It's $15,000 to avoid filing a gift tax return. Anything
        | over comes out of your 10 million dollar lifetime
        | exemption though, so you're still never going to have to
        | pay anything.
 
        | kileywm wrote:
        | That is close, but not quite correct. You can gift <=
        | $15000 per year without reporting it. You can gift >
        | $15000 federal tax-free (state tax may apply), but must
        | report it. Reporting it doesn't incur federal taxes until
        | your lifetime gift total exceeds your lifetime gift
        | exclusion of $11,700,000 (2021).
 
        | birken wrote:
        | You can gift $15,000 per person, per year, without
        | counting against the exemption. If you go above that you
        | start to chip into the massive lifetime exemption.
        | 
        | Unless you have a net worth way above $10 million dollars
        | you don't need to worry about the gift tax. If you
        | accidentally forgot to report a $30,000 "loan" that turns
        | into a gift to a friend, the IRS isn't going to care. You
        | might have to go back and fix it if they notice but it
        | isn't going to be a problem.
        | 
        | The gift tax exists to prevent extremely rich people from
        | cheating the estate tax. If you've never heard of the
        | gift tax before you don't need to worry about.
 
    | frisco wrote:
    | No basis to sue here: you are perfectly allowed to lend money
    | without interest, you just have to pay gift taxes on it. (If
    | it is really a loan, the gift taxes only apply to the forgone
    | interest. But, keep in mind that if they can't repay it, they
    | will owe income taxes on the whole amount!)
 
    | solatic wrote:
    | FWIW, Judaism permits lending money with interest as long as
    | you engage in accepted loopholes and draw up complicated
    | paperwork to call it an investment.
 
      | nwah1 wrote:
      | Same with Islam and Christianity.
 
        | gher-shyu3i wrote:
        | Not true with Islam. Many Hadiths warn against using
        | loopholes, there's no "tricking" God in Islam.
 
        | WJW wrote:
        | It's so fascinating. There is no tricking God in Judaism
        | either, but in a completely different way. Since God is
        | by definition all-knowing, you cannot trick him by using
        | a loophole. Rather, He put the loophole there for His own
        | inscrutable purposes and you are not more or less holy
        | for using it. (Unless it's a loophole in a holy text,
        | then you are clearly more holy since you managed to find
        | the loopholes that He himself put in there for the
        | faithful to find)
 
        | gher-shyu3i wrote:
        | The Islamic perspective is different. If something is
        | prohibited, then there is no trying to get around the
        | prohibition by stitching together a series of
        | individually permitted transactions, such that the end
        | result is a transaction that mimics the original
        | prohibited one. The prohibition is because the act itself
        | is impermissible, and hence, we are not to try to get
        | around it.
 
        | skeletal88 wrote:
        | Then the islamic students who we had here for an event 10
        | years sgo and refused ti eat pork but really liked to
        | drink booze were full of shit when they answered "we are
        | under a roof, god can't see here" when questioned about
        | their drinking
 
        | gher-shyu3i wrote:
        | Which Islamic students? One of the most basic tenants of
        | Islam is that God is Omniscient. If what you're saying is
        | really true, then they're ignorant and/or foolish.
        | 
        | Plus, this doesn't have anything to do with the original
        | topic.
 
        | plorkyeran wrote:
        | Nonetheless there is a widely used system of loans which
        | use a fixed fee rather than interest payments which for
        | fixed-term loans ends up being functionally identical.
 
        | gher-shyu3i wrote:
        | That doesn't make them Islamic, as a matter of fact, many
        | scholars have spoken out against them.
 
      | alert0 wrote:
      | This sounds like a good approach because it removes the
      | possibility for consumer credit. In my opinion, you should
      | only borrow money to make a profit on it.
 
        | sigstoat wrote:
        | > In my opinion, you should only borrow money to make a
        | profit on it.
        | 
        | only monetary profit counts? i shouldn't borrow to buy
        | something that makes my household more efficient, like a
        | dishwasher?
 
  | boogies wrote:
  | > the rules are so oddly specific that upon reading them I find
  | myself smiling trying to think of the situation that caused a
  | specific law to be made
  | 
  | I don't think this is unique to taxes at all, I don't have a
  | Twitter account or really use it but there's one account I
  | check regularly: https://nitter.cc/crimeaday (random example
  | https://nitter.cc/CrimeADay/status/1091488611269332993#m).
 
  | drdec wrote:
  | I thought the dodge was going to be, steal something, say a
  | car, return it on 12/31 and then re-steal it 1/1.
 
| 29athrowaway wrote:
| This is an excellent reason to hide your tax returns. /s
| 
| Is this why some known politicians avoid showing their tax
| returns at all costs?
 
| imwillofficial wrote:
| This was an awesome, informative, and concise read. I'd like more
| like this.
 
| gumby wrote:
| What's important is that what the IRS learns this way should
| _not_ be shared with other agencies. That should improve the
| level of tax collection. In fact information sharing would be an
| incentive _not_ to share, which, as most tax evasion is goes
| undetected or at least not followed up, would be a kind of
| subsidy or tax break to lawbreakers (much as drug laws are a
| price support and subsidy for drug dealers -- regulatory capture
| at its most raw).
| 
| The same applies to TSA: they should look for weapons and nothing
| else. No drugs, no other contraband. Narrowing the search space
| should (hopefully) improve threat detection, so leave unrelated
| factors to the professionals.
| 
| As a general principle this seems to be poorly understood by both
| legislators and the general public.
| 
| Oh and PS: follow this same rule with your code.
 
  | spookthesunset wrote:
  | > to TSA: they should look for weapons and nothing else
  | 
  | I routinely carry various marijuana products in my carry on.
  | Even to Hawaii who scans your baggage on the way to the
  | mainland.
  | 
  | Never once been given a hassle.
 
    | ceejayoz wrote:
    | It's far more likely to go _missing_ than reported.
 
      | spookthesunset wrote:
      | Which is exactly why I carry it on in my backpack right
      | along with all my medications and stuff.
 
      | whimsicalism wrote:
      | From your carry-on?
 
        | ceejayoz wrote:
        | "You can't have this, we're taking it" is already
        | standard for oversized liquids in carry-on baggage. Are
        | you gonna make a big fuss calling over a supervisor over
        | something that's illegal at the Federal level?
 
    | smabie wrote:
    | I've been caught for this, but only because I accidentally
    | tried to carry on a bottle of water. The TSA definitely saw
    | it, but didn't say anything (it was not legal in the state I
    | was in). Probably not worth their time, though I'm guessing
    | minorities might have a different experience (or maybe not, I
    | dunno).
 
      | vmception wrote:
      | always reminds me, is the TSA's liquid carrying exemption
      | for saline solution, or bottles that say saline solution?
 
  | csomar wrote:
  | > What's important is that what the IRS learns this way should
  | not be shared with other agencies.
  | 
  | I'm not sure if it does; but regardless, it's not admissible in
  | a court of law. So if you did hid your steps well, or it was
  | foreign income (which the police/FBI is less enthusiastic to
  | resolve), then you might get off free :)
 
    | voxic11 wrote:
    | It certainly is admissible, and it does get shared with other
    | agencies.
    | 
    | > Under SS6103(i)(1), an assistant U.S. attorney may obtain
    | tax returns as part of a non-tax criminal investigation or
    | grand jury proceeding by submitting an ex parte application
    | to a federal district judge. Taxpayers have no right to
    | notice, a hearing, or dis-closure of the application,1 and
    | prosecutors may file simultaneous motions to seal both the
    | application and subsequent order granting or denying the
    | application.2 The district judge "may" grant the order if (1)
    | there is reasonable cause to believe a criminal act has been
    | committed, (2) there is reasonable cause to believe the tax
    | return is relevant to the commission of the criminal act, and
    | (3) the return is sought exclusively for use in a federal
    | criminal investigation or proceeding and the information
    | sought cannot reasonably be obtained from another source.
    | 
    | > In preparing for trial, defense counsel in both tax and
    | non-tax cases need to anticipate that the government might
    | attempt to offer tax returns not directly at issue in the
    | case to show knowledge and intent, unexplained wealth, or
    | even the falsity of rep-resentations made in connection with
    | a fraudulent scheme. While some courts have permitted the
    | gov-ernment to introduce tax returns as circumstantial
    | evidence of some disputed fact...
    | 
    | https://www.maglaw.com/publications/articles/2015-05-21-the-.
    | ..
 
  | jedberg wrote:
  | The IRS does not share information unless given a subpoena. But
  | regardless, you don't have to tell them where the income came
  | from, and they won't ask.
 
| csomar wrote:
| This might seem surprising, but I think this makes sense. The IRS
| is out there to collect money, and should be _neutral_ regarding
| the legality of the source of the money. It 's up to the
| prosecutor to decide if the tax payer did something wrong and
| prove that.
| 
| Take drugs for example. Marijuana is legal is some states and
| illegal in other states. The IRS is federal and should not care
| about the legality of weed on a particular state. It's up to the
| tax payer to figure out if what he is doing is legal.
 
  | joe_the_user wrote:
  | I don't think there's an answer to this. It's easy to start
  | with drug dealing and go to "sure, let them report income and
  | it's prosecutor's problem to prosecute that". But jump to
  | horrific crime X, say murdering people and harvesting their
  | organs. Should someone able to partially launder their profit
  | from doing this?
  | 
  | I'd prefer that drugs use (and all victimless crimes) be legal
  | and that those who do actual bad things have a hard time
  | profiting from those bad things.
 
  | tenebrisalietum wrote:
  | How do taxes work with civil forfeiture? Do the police
  | departments pay taxes on that? Is seized money income?
 
    | freeone3000 wrote:
    | Government agencies do not pay taxes.
 
  | R0b0t1 wrote:
  | There is a more concrete reason. The IRS actively defends
  | people who have tax documents used against them in court,
  | because if those documents _can_ be used against them in court
  | you can no longer be compelled to report income, any income,
  | under the fifth amendment.
  | 
  | But how do you reconcile this with parallel construction? Your
  | divulsion of a stream of income may cause suspicion regardless
  | of its legality and even if it is not directly used as
  | evidence. In many cases you have no obligation to help the
  | government with its job, so frankly it seems like income
  | reporting in general may violate the fifth simply because there
  | is no adequate check on police power.
 
    | Spivak wrote:
    | So what goes wrong with the obvious solution? Treat your tax
    | documents are like a confessional, tax and financial
    | documents found by police are inadmissible in any criminal
    | proceedings (civil is fine), and police aren't allowed to get
    | someone's tax documents from IRS.
 
      | masklinn wrote:
      | > Treat your tax documents are like a confessional, tax and
      | financial documents found by police are inadmissible in any
      | criminal proceedings (civil is fine), and police aren't
      | allowed to get someone's tax documents from IRS.
      | 
      | While the second is perfectly fine, the first makes no
      | sense. The confession is your report to the IRS. What you
      | keep around is your problem and would be fair game, in the
      | same way that the sacramental seal only applies the scope
      | of the sacrament: if you confess, then say what you
      | confessed within the priest's ear outside of confession the
      | sacramental seal is void, to say nothing of writing it in
      | your diary or shouting it from the rooftop.
 
    | ethbr0 wrote:
    | One could argue that it's the transmission of this
    | information that constitutes the paradox.
    | 
    | I.e. if the IRS held certain records as confidential, even
    | from law enforcement, no paradox would exist.
 
    | 35fbe7d3d5b9 wrote:
    | A very concrete example, from the federal level:
    | 
    | https://en.wikipedia.org/wiki/Marihuana_Tax_Act_of_1937
    | 
    | > Shortly after the 1937 Marihuana Tax Act went into effect
    | on October 1, 1937, the Federal Bureau of Narcotics and
    | Denver City police arrested Moses Baca for possession and
    | Samuel Caldwell for dealing. Baca and Caldwell's arrest made
    | them the first marijuana convictions under U.S. federal law
    | for not paying the marijuana tax.
    | 
    | > In 1969 in Leary v. United States, part of the Act was
    | ruled to be unconstitutional as a violation of the Fifth
    | Amendment, since a person seeking the tax stamp would have to
    | incriminate him/herself
    | 
    | Some states still have drug tax stamp laws enacted today.
 
      | joecool1029 wrote:
      | >> In 1969 in Leary v. United States, part of the Act was
      | ruled to be unconstitutional as a violation of the Fifth
      | Amendment, since a person seeking the tax stamp would have
      | to incriminate him/herself
      | 
      | >Some states still have drug tax stamp laws enacted today.
      | 
      | I was reading about this last night, not knowing about
      | Leary vs. United States. The modern state tax stamp laws
      | seem to get around the court's ruling/interpretation by
      | allowing for the anonymous purchase of the stamps. Before
      | the ruling and the 1970 Controlled Substances Act, the 1937
      | Marihuana Tax Act required dealers to register and implied
      | their own self-incrimination.
 
        | chiph wrote:
        | The North Carolina Unauthorized Substance Tax Stamp [0]
        | is one such. I met someone who worked for the Department
        | of Revenue, and to his knowledge, the state has never
        | sold a single one to an actual possessor of an
        | unauthorized substance. Just to philatelists.
        | 
        | > If I purchase stamps will I then be in legal possession
        | of the drugs?
        | 
        | > No, purchasing stamps only fulfills your civil
        | unauthorized substance tax obligation. You will still be
        | in violation of the criminal statues of North Carolina
        | for possessing the drugs.
        | 
        | [0] https://www.ncdor.gov/taxes/unauthorized-substances-
        | tax-info...
 
        | klyrs wrote:
        | > Just to philatelists.
        | 
        | Interesting business. Stamp collectors are free to resell
        | those stamps.
 
| frongpik wrote:
| What do you do if you're a high profile criminal with state-level
| enemies and can't file tax returns under your real name and
| address? Can you ask IRS to send you a tax return via a mediator
| accounting firm (an outlaw entity with headquarters on ships in
| international waters)?
 
  | gwbas1c wrote:
  | Use cash and pre-paid gift cards only?
  | 
  | From what I understand, a lot of people "hide in plain sight"
  | by only using cash and not filing their taxes.
 
  | vmception wrote:
  | You launder it.....
  | 
  | The money laundering conviction requires that the state has
  | proven that the source of money was illicit, successful money
  | laundering only has an indistinguishably licit source.
  | Basically the stigma on simply having a lot of money moving
  | around isn't based in any legal reality. The state has to prove
  | what the source is, that the source was illegal, and _then_
  | that you are obfuscating the source, in order to prove money
  | laundering, but not a tax evasion conviction. An obfuscated but
  | legal source would not be money laundering, it would be
  | business expenses and compliantly paid taxes.
  | 
  | You don't file taxes on stuff you steal or earn from illegal
  | means, if you do that means you missed a step and incriminated
  | your criminal activities that earn you the funds all to avoid a
  | tax evasion conviction. You pay taxes on the converted money
  | that looks no different from employment or tech sales.
  | 
  | (or like the other person said, not paying taxes at all and
  | keeping a low profile, but I don't agree with that, the goal is
  | to mitigate all technical liability)
 
| dyingkneepad wrote:
| If you get caught and arrested for the stuff you stole, can't the
| judge tell IRS that you owe them since you didn't declare stuff
| you stole? Especially if you get arrested only in the next fiscal
| year.
 
| mbostleman wrote:
| One of the great benefits of sales tax is that all forms of
| income get taxed. There are no shelters from consumption taxes
| collected at point of sale.
 
  | csw-001 wrote:
  | Good point. Although it's not a flawless solution. It's a good
  | solution to the extent you can't practically shift your
  | consumption to a different jurisdiction (or nation) that
  | doesn't tax the sale of the item. Tricky part becomes capturing
  | consumption tax at customs for items purchased elsewhere to
  | dodge taxes. When you think about the large purchases you can
  | make elsewhere and import with relative ease (like an expensive
  | car) versus the things that can't practically be purchased
  | elsewhere (like groceries), a consumption tax can end up
  | looking regressive. I am a fan of a consumption tax that
  | doesn't kick in until you are over a certain level of spending,
  | so if you consume below a taxable minimum you pay nothing. It's
  | hard to imagine how this would be administered in real life.
 
    | gwbas1c wrote:
    | For things like cars, you have to provide documentation that
    | you paid the tax when you registered the car.
    | 
    | On the other hand, it's really worth it to drive across state
    | lines when making a $2-3000 purchase.
 
| hrasyid wrote:
| I wonder how the "without revealing its precise source" part
| works. Probably it's this form, https://www.irs.gov/pub/irs-
| pdf/f1040s1.pdf do you just add it in line 8 with type = "stuff"?
| What happens if they need to audit you if it's the correct
| amount, won't you have to reveal the source then?
 
| diplodocusaur wrote:
| https://en.wikipedia.org/wiki/Al_Capone#Tax_evasion
 
| drummer wrote:
| The IRS itself are thieves and corrupt officials.
 
| lifeisstillgood wrote:
| So, Capone _could_ have declared his income, but not its source,
| paid the tax and it would have been impossible to prove he
| ordered murders (cos everyone was scared) and  / or
| unconstitutional to use his own declaration to convict him of a
| criminal act.
| 
| I think even Saul from Breaking Bad would have struggled to sell
| that as a tactic.
 
  | jandrese wrote:
  | Back when Capone was operating there weren't even KYC laws to
  | catch him in. This could have worked.
  | 
  | Or it would have just pressed the feds to go for a real
  | conviction instead. I always thought the tax stuff was a cop
  | out.
 
    | BitwiseFool wrote:
    | If the government wants you imprisoned they'll find a way.
 
  | closeparen wrote:
  | I wonder. Walter laundered his drug income through his car wash
  | business. He could have rigged the business to be loss making,
  | but then it wouldn't work to explain the source of his wealth.
  | So presumably it reported a profit and paid taxes on it.
 
    | jcpham2 wrote:
    | Speculation on a fictional universe, super
 
      | closeparen wrote:
      | Money laundering happens in this universe too.
 
  | bob1029 wrote:
  | At the end of the day, everyone just wants your money. Keep the
  | IRS and your various debtors well-paid and they probably won't
  | have a good reason to ruin your life.
  | 
  | As the saying in the business goes: Only break 1 law at a time.
 
| 11thEarlOfMar wrote:
| That makes me ask the question: How much tax revenue does the IRS
| collect from illegal income each year?
| 
| I couldn't find a number, but here's a guy[0] who stole from his
| clients and the declared the proceeds on his tax returns. Of
| course, he's an accountant...
| 
| [0] https://money.cnn.com/2013/02/28/news/economy/illegal-
| income...
 
| jedberg wrote:
| Yep, if you're a drug dealer and you don't want them to get you
| on tax evasion, make sure you report it.
| 
| Or really any cash income. You don't have to tell them where it
| came from. You just tell them you got cash. Like when you do a
| garage sale and want to be legit, you report it in the same
| place.
 
  | cperciva wrote:
  | Why are you paying income tax on a garage sale? If you're
  | selling used goods it's extremely unlikely that you're making a
  | profit...
 
    | jedberg wrote:
    | Technically you've already depreciated the assets to $0, so
    | any money you make is profit, minus the cost of marketing the
    | garage sale.
    | 
    | But I doubt most people claim their garage sale income.
 
      | cperciva wrote:
      | Ok, maybe the US tax system is very different from the
      | Canadian tax system, but I've never heard of someone
      | claiming depreciation on personal use of children's toys.
 
      | ivalm wrote:
      | If you didn't claim depreciation previously then why is it
      | depreciated?
 
        | jedberg wrote:
        | The IRS says that the item depreciates whether you claim
        | it or not. It is in your best interest to claim it,
        | because when you sell the item, they assume the
        | depreciated value.
        | 
        | This comes up when you own rental houses. If you sell the
        | house later, they reduce the base price by the assumed
        | depreciation of the structure, whether you took the
        | deduction or not.
 
        | sokoloff wrote:
        | Tax code deducts from your basis in an item the
        | "depreciation allowed or allowable".
        | 
        | For personal property [such as typically sold in a garage
        | sale], there is no depreciation allowed or allowable, so
        | your basis in the good is whatever you paid for it.
 
      | jandrese wrote:
      | Unless you are selling a boat or a car at a garage sale you
      | probably can't calculate depreciation. Typically only
      | capital items can depreciate.
 
        | jedberg wrote:
        | The IRS has a publication for that!
        | https://www.irs.gov/pub/irs-pdf/p946.pdf
        | 
        | You can pretty much depreciate any physical object that
        | wears out over time.
 
        | voxic11 wrote:
        | Only ones that you use for business or income. Personal
        | property used for non-buisness or income producing
        | activities is not depreciable.
        | 
        | > To be depreciable, the property must meet all the fol-
        | lowing requirements... It must be used in your business
        | or income-producing activity
 
        | jedberg wrote:
        | If you're selling at a garage sale it just became part of
        | your income producing activity.
 
        | pdonis wrote:
        | Even if you take this viewpoint, it still means you can't
        | depreciate the item, because it wasn't part of your
        | income producing activity until just that moment, which
        | means the depreciation is zero, since depreciation can
        | only be taken based on the time the item was used for
        | your income producing activity.
 
        | mindslight wrote:
        | You can, but why would you? Buying into the accounting-
        | uber-alles paradigm only makes sense for business that
        | can actually benefit by deducting the depreciation.
        | Individual taxpayers get no such benefit, and therefore
        | have no need to depreciate items. And without
        | depreciation, yard sales consist chiefly of capital
        | losses.
 
        | [deleted]
 
        | jandrese wrote:
        | I want to see the guy who lists his Bic pens that he lets
        | customers use to sign contracts. Yes, it has a limited
        | lifetime. Yes it will last over a year. Yes you'll be
        | audited if you claim depreciation on them.
 
        | jedberg wrote:
        | You would probably just do a Section 179 on the entire
        | bag in the year you purchased it, which would be totally
        | legit.
 
      | suresk wrote:
      | This is not my understanding of how the tax code works. If
      | the garage sale is not part of a business and you are
      | selling an item you used for less than you paid for it, you
      | generally have no reportable income. Everything I could
      | find online seems to agree, [1] for example.
      | 
      | Do you have any sources?
      | 
      | 1. https://www.findlaw.com/tax/federal-taxes/do-you-need-
      | to-rep...
 
        | SilasX wrote:
        | Agreed. I think the parent is confusing it with the case
        | where you buy an item for your business, depreciate it to
        | zero (thus deducting its full value as an expense), and
        | then later find out you can salvage some value on resale.
        | In that case, you would have reportable/taxable income
        | from that resale, which you can think of as "correcting
        | the overdeduction for depreciation."
 
        | jedberg wrote:
        | The link you posted explains the difference between
        | business income and hobby income. It just depends on how
        | often you have a garage sale. Like everything with the
        | IRS, it's complicated, and also they usually don't care
        | with small amounts anyway.
 
    | jandrese wrote:
    | Because you don't want to go to jail for tax evasion? You
    | don't pay tax on the profit, you pay tax on the sale.
    | 
    | My state also requires that you report everything you bought
    | online from out of state so they can charge sales tax on it.
    | Luckily Amazon has a distribution center in my state that
    | charges sales tax so this is a much shorter list than it used
    | to be.
 
      | gwbas1c wrote:
      | No one goes to jail for underreporting a small amount of
      | income, like a weekend garage sale.
      | 
      | When the IRS figures out that you underreported something,
      | they assume it's a minor mistake and send you a bill for
      | the difference, plus minor interests.
      | 
      | And, as far as out-of-state sales tax... Who actually keeps
      | a list around of all the trinkets that they bought out of
      | state so they can pay the extra $10 of tax at the end of
      | the year? There is a reason why big-box stores are located
      | immediately on the tax-free side of a state line.
 
        | mattm wrote:
        | > No one goes to jail for underreporting a small amount
        | of income, like a weekend garage sale.
        | 
        | Almost no one goes to jail for tax-related issues,
        | period. Only about 600 people are convicted of tax fraud
        | per year and they usually do so because of amounts of
        | more than $100,000.[1] If the IRS finds discrepancies,
        | they'll work with the taxpayer to pay the appropriate
        | penalties. You have to be doing something particularly
        | egregious to end up going to prison.
        | 
        | The IRS is not the big, bad bully that it is usually
        | portrayed as.
        | 
        | [1]
        | https://www.ussc.gov/sites/default/files/pdf/research-
        | and-pu...
 
| skot9000 wrote:
| With this you can get busted for stealing _and_ not paying taxes
| on the fair market value.
 
| onetimemanytime wrote:
| So El Chapo's daughters (US citizens) declare $50 Million, 10
| years from now and nothing happens? I doubt it. Bells will ring
| 
| If you sold drugs...might as well break tax laws too or you risk
| your profession:)
 
  | yesco wrote:
  | Might be wrong about this, but I believe how it works in
  | practice is that a tax return just can't be used as evidence in
  | a court of law (for non-tax related reasons). So if the FBI
  | just so happened to obtain these tax returns through some
  | means, then found /different/ evidence, then using that instead
  | would be fine.
  | 
  | https://en.wikipedia.org/wiki/Parallel_construction
 
| namank wrote:
| I don't think these laws are meant for ordinary citizens. They
| are meant to aid policing orgs in catching and stopping criminals
| when police can't catch them. For example, the police can't come
| up with evidence that someone is selling drugs but they might be
| able to prove that someone is making money from drugs (which is
| not a crime) and not paying taxes on it (which is a crime.)
 
| isbvhodnvemrwvn wrote:
| A semi-related thing - in Poland there is a law stating that
| income from prostitution is not taxable.
| 
| When some people tried to take advantage of that (to cover
| illegal income of other kind), they were audited to prove that
| the money actually comes from prostitution:
| 
| - the family was asked whether the person was in fact a
| prostitute
| 
| - the tax payer was asked to specify where the services were
| performed
| 
| - if they said that these were performed at the client's flats,
| they were asked to specify the addresses (and names of clients)
| who might also be interviewed
| 
| - if they said they did it from clubs and so on, the club owners
| were asked about it (and likely denied, as even if the people
| were in fact prostitutes, it is a criminal offense to profit from
| other people's prostitution)
| 
| - if they said they did this at home, the neighbors were
| interviewed whether the prostitution did in fact take place at
| home
| 
| In some cases they also rejected these income statements because
| based on the age and looks, the amount of money was much higher
| than the woman could have been paid.
| 
| And if you appeal this decision, you'll likely get a court
| decision supporting the tax authority, saying that you are in
| fact an ugly prostitute and that you have to pay 75% taxes since
| the source of income was not determined.
 
  | lordnacho wrote:
  | Couldn't you claim you work on the web?
 
    | isbvhodnvemrwvn wrote:
    | Prostitution only covers physical services, camgirls pay the
    | taxes on the normal tax scale (same as e.g. bitcoin profits).
    | 
    | More than that you'll likely need to show your profiles on
    | these portals, so if you were not a camgirl, good luck
    | proving that.
 
| croshan wrote:
| "The constitutional questions are tricky, but this is good
| neutral tax policy from the IRS. In a nice touch, income from
| stolen property is offset with deductibility of many classes of
| stolen property."
| 
| And from the inline link to IRS.gov:
| 
| "Theft losses are generally deductible in the year you discover
| the property was stolen"
| 
| That's nice to know, actually.
 
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