Decisions — Power


A recent Office of Chief Counsel memo says the instructions for Form 2848 are not paragons of clarity on some issues.

Definitions — Paying the piper


Whether you believe the expression comes from the Pied Piper of legend or the old proverb, paying the piper does not always mean you get to call the tune.

Decisions — Canine silence


In the Arthur Conan Doyle short story, Silver Blaze, fictional detective Sherlock Holmes solved the case by inferring intent from silence—the significance of a dog who didn’t bark.