Discussion Question

Sharer vs Commissioner

We will discuss the Sharer case (click on hyperlink).  Please discuss and post the following:

1. In your opinion, do you feel that the judge's ruling was fair?  Why or why not?

2.  Why did the judge rule the way he did against the petitioner (Ms. Sharer)?

3.  Under what standard was the negligence penalty applied to Sharer?  What argument would you have made if you were representing Ms. Sharer against the negligence penalty?

4. What risk, if any, do you see with the IRS's community property rules?  Would you recommend any changes to the law based on those risks?