New Article -- Pinch-Hitting for the IRS: Second Circuit Adopts Phanton Regulations

The University of Missouri School of Law's Business, Entrepreneurship & Tax Law Review has just published my newest Article: "Pinch-Hitting for the IRS: Second Circuit Adopts Phantom Regulations to Curb a Monster Abuse of Financial Derivatives."

It's been a few months since I posted about my last article (on PTIN user fees), but if you're interested in relatively esoteric tax topics, here is the link to this one - on my SSRN author's page.

PPTC: Running Together --- Apart, Virtual 5K

I had a great time this morning (humid as it was) running a 5k on the high school track!  It was a little more than an actual 5k (Strava has it a 3.2 miles), but not quibbling. 

My 8:22 pace was pretty fast, relatively speaking, to anything I've run lately.  I did manage one mile in just under 8 minutes a few weeks ago (for Global Run Day), but this is more realistic, if sustained effort.

Many thanks to the Prospect Park Track Club for organizing this one!!