I was asked a question….

… a seemly simple question.

Why do I have such a fascination of tax law, and why did I choose to pursue it as a career? I couldn’t really answer that question.

I have been pondering the answer since Thursday, I still don’t know exactly why. I am thinking it must be a mental defect. After she finished paying the monthly bills my mother would let me play with old invoices and statements. (sad true story – I used to pretend to file them – I was not quite four years old) If only my parents had the problem diagnosed in my childhood – if only there was a government program at the time that could have helped.

For some odd reason I can’t get enough of US Title 26, in my obsessed little brain is full of all kinds of weird tax knowledge. For example,the depreciable life of racehorses are 3-7 years depending on circumstances, The US signed the most current tax treaty with China in 1984, and the excise tax on fishing tackle boxes is 3%. (its 10% on other sport fishing equipment like rods and bobbers)

What is sad is I have never had the need to depreciate a race horse, consider the taxes in China or fill out a form 720 for the excise tax on fishing equipment. I spend hours reading tax rulings etc. – for the heck of it. I feel slightly sad on Friday – because no new tax court opinions come out on Friday. This is not normal human behavior.

I suppose we all have our obsessions some more interesting than others. It could be worse, I could start blogging about it….oh wait…


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