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Make the IRS Share Your Pain

机译：让美国国税局分担痛苦

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Between 1992 and 2000 clearwater, fla. Tech entrepreneur Michael Kaplan and wife Anita poured $5.9 million into investments managed by Reed Slatkin, a founder of Internet provider EarthLink They never withdrew a penny, using other funds to pay taxes on the interest, dividends and gains Slatkin reported to them. By 2000 their balance stood at $11.2 million―or so Slatkin said. Slatkin is now doing 14 years in the federal pen for orchestrating a $600 million Ponzi scheme, and the Kaplans are doing time in tax purgatory. The Internal Revenue Service insists they and other victims can't deduct their losses until they know precisely how much of their investment they'll get back. But that will take years more, says bankruptcy trustee R. Todd Neilson, who is trying to recover $188 million in net "profits" paid to 470 Slatkin investors who cashed out early and redistribute them to 340 losers. Mitchell Fuerst, the Kaplans' lawyer, argues the IRS should allow the Kaplans and others to write off their expected losses first and report any recovery later as income. "Delaying the embezzlement loss is unfair," he says. After Fuerst sued, the IRS coughed up $958,000 in taxes the Kaplans paid in 1997,1998, and 1999 on phantom Slatkin profits they'll never receive. (All Neilson is trying to recover is their original investment.) But the Kaplans can't claim refunds for taxes paid on bogus profits from earlier years since taxpayers have only three years to amend their returns. Their only options for the early years involve a writeoff of some sort against later income―either a capital loss or a casualty (theft) loss. As you will see below, neither option is as good as undoing the old tax returns.
机译：在1992年至2000年之间，佛罗里达州清水镇。科技企业家迈克尔·卡普兰（Michael Kaplan）和妻子安妮塔（Anita）向互联网提供商EarthLink的创始人里德·斯拉特金（Reed Slatkin）管理的投资注资590万美元。他们从不撤回一分钱，使用其他资金为斯拉特金向他们报告的利息，股息和收益纳税。到2000年，他们的余额为1120万美元-斯莱特金说。斯拉特金（Slatkin）现在正在策划一项价值6亿美元的庞氏骗局，在联邦事务部门任职已有14年，而卡普兰（Kaplan）则在炼狱中花费时间。美国国税局（Internal Revenue Service）坚称，他们和其他受害者必须等到确切知道自己将收回多少投资后，才能扣除损失。破产受托人托德•尼尔森（R. Todd Neilson）说，但这要花上几年的时间。托尼•尼尔森（R. Todd Neilson）正试图收回支付给470名Slatkin投资者的1.88亿美元净“利润”，这些投资者提早兑现并将其重新分配给340名失败者。卡普兰计划的律师米切尔·富尔斯特（Mitchell Fuerst）认为，国税局应允许卡普兰计划和其他机构先注销其预期损失，然后再将其任何恢复作为收入报告。他说：“延迟挪用公款的损失是不公平的。”在Fuerst起诉后，美国国税局就Kaplans在1997、1998和1999年支付的958,000美元税款，以他们从未获得的幻影Slatkin利润为条件。 （尼尔森试图收回的全部是原始投资。）但是，卡普兰一家人无法要求退还由于早年的虚假利润而支付的税款，因为纳税人只有三年的时间来修改其收益。他们在早期的唯一选择包括注销某种形式以抵销后来的收入-资本损失或伤亡（盗窃）损失。正如您将在下面看到的，这两种选择都不如撤销旧的纳税申报表那样好。

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  • 来源
    《Forbes》 |2004年第12期|p.197-198200202|共4页
  • 作者

    JANET NOVACK;

  • 作者单位
  • 收录信息 美国《科学引文索引》(SCI);
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 世界经济问题;
  • 关键词

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