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Chodorow comments on tax code violations article


Adam Chodorow
December 09, 2011

Professor Adam Chodorow recently was quoted in the Dec. 3 article, “IRS invited to Pinal County tax debate,” in The Arizona Republic on tax code violations committed by employees in the Sheriff’s Office.

About 10 employees have been accused of not paying taxes on county vehicles for commutes to and from work, which are not considered a business expense.

Chodorow said the law is very clear in that employees are not allowed to deduct commuting expenses.

“There is a general rule that says that commuting is a personal expense because you decide where you live,” Chodorow told The Republic.

Chodorow also went on to say that the lease-valuation method, where a percentage of the vehicle’s annual lease is added to the user’s gross wages, would be “excessive” because the value of the car could be significantly higher than the value of the daily commute.

View the article here.

Adam Chodorow’s research and teaching interests lie in tax, administrative and regulatory law. He teaches a variety of tax courses, as well as Law and the Regulatory State. Chodorow is Chair of the Teaching Tax Committee of the ABA’s Tax Section and on the Council of the Tax Section of the State Bar of Arizona. He also is Faculty Editor of Jurimetrics: The Journal of Law, Science, and Technology, published by the College together with the ABA’s Section of Science & Technology Law.