Lane Grigsby is back in the “news” as one of the major backers and advisers of Louisiana Governor Jeff Landry, but that’s not what gets the chairman of Cajun Construction in Think Outside the Tax Box. For that, we have a recent decision in the United States Court of Appeals for the Fifth Circuit. Judge Patrick Higginbotham wrote the opinion, and it’s all about the research credit.
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Intentionally Filing a Defective Tax Return
Creativity on a tax return is a natural tendency. Many strategies and behaviors we know are wrong, e.g. not reporting all income. However, is it ever okay to disregard some deductions and pay more tax? At first glance, it would seem that the IRS should like the idea of more reported income and a higher tax liability attached to the additional income. The IRS does not.