Who am I? I am a former tax attorney in the investment banking industry. I’m not sure what I intend to do with this but I’ll probably post things that capture my fancy; or if I’m lazy, I won’t post anything at all.
Should I regard this as tax advice? In no, way, shape or form should any of the contents of this blog be regarded as tax advice. Tax advice would and should be tailored to your specific situation. Without knowing your specific facts/issues, this is useless as tax advice.
How scholarly is this? Oh, you’re so incorrigible. This is not scholarly at all. Since I’m on my own, my ability to do research is incredibly limited. At this point, looking at the federal register and doing broad internet searches are my tools. Consequently, sometimes I might say something with no backup reference at all and most of the time I’m just hypothecating.