Book Announcement: God and the IRS

I’m thrilled to announce that my book God and the IRS: Accommodating Religious Practice in United States Tax Law (New York: Cambridge UP, 2018) has just been published and is available for your reading pleasure.

As background to the book, the Free Exercise and Establishment Clauses of the First Amendment (as well as the jurisprudence courts have used to interpret and apply the Religion Clauses) have a sometimes-complicated interplay. Because the law sometimes imposes on individuals’ ability to practice their religion, the government can sometimes accommodate their religious practice, exempting religious individuals from generally-applicable laws. At the same time, though, in general, the law can’t favor religion over non-religion; as a result, sometimes religious people can’t get an exemption from the generally-applicable law. A lot of religious litigation turns on where, in a given situation, the line between permissible and impermissible accommodation falls. [Read more…]

Obligatory #TaxDay Post

Happy Tax Day![fn1]

Most years (and maybe every year) I do a tax post on Tax Day. I’ve been struggling to think of one the last couple days, though: there haven’t been a whole lot of Mormon tax (or even religious tax) developments over the last several months, and those few there have been[fn2] I’ve already posted on.

So I thought that I’d do something that isn’t really timely, but is interesting. See, as I was researching for my book,[fn3] I came across a Tax Court decision that dealt with the Church of Jesus Christ. I’m pretty sure, name notwithstanding, the Church of Jesus Christ is not part of the family of Mormon churches,[fn4] but its web presence is really, really limited, so most of what I know about it comes from the court’s opinion. Even if the Church of Jesus Christ isn’t a Mormon church, though, the case itself has to engage with Supreme Court tax precedent that is the result of the Mormon church. So here goes: [Read more…]