#TaxProf, fmr DC IRS chief counsel atty, fmr BakerBotts atty; #nonprofits, IRS, public policy, #darkmoney, Art Law; #LawProf @Pittlaw @Pitttaxreview he/him
Pittsburgh, PA
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Do we really as a country think this is OK for Kemp to do? He cannot be the person who determines the fairness of an election he is in.
JUST IN: Kemp’s office opens investigation into Georgia Dems for "possible cyber crimes" hill.cm/XPy76pc
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"So not only did Comey have every reason to believe the chain of command was compromised. It in fact was compromised, as Rosenstein’s own actions show."
A Response to Rod Rosenstein talkingpointsmemo.com/edblog… via @TPM
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CIA staffers were not cheering; that was Trumps applause team. nitter.app/joyannreid/status/8233…
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Uh, yeah, No. That's not a thing.
.@realdonaldtrump is doing his charity a favor, advisor says, by 'storing' its portrait...on the wall of his resort. wpo.st/1BN02
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Is he a member of Mar a Lago, does he book rooms at Trump hotels?
TRUMP'S TASK FORCE on re-opening the economy includes MICKY ARISON, chair of @CarnivalCruise, which is incorporated offshore.
CARNIVAL notes on its SEC filings that "substantially all of [its] income is exempt from US federal income & branch profit taxes" sec.gov/Archives/edgar/data/…
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Good cartoon to illustrate @Fahrenthold amazing work on #trumpFoundation
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It is rolling through the rest of the country. Louisiana for one is already under heavy stress and loss of life.
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Wrote on Trump today. I argue the IRS should open up a criminal investigation based on the NY AG complaint filed yesterday. I think the acts rose to an egregious level and warrant further investigation from the IRS. Let me know what you think.
A former attorney for the chief counsel of the I.R.S. who specialized in nonprofit organizations, @EOTaxProf, believes Trump is criminally liable for his actions nyti.ms/2yeEHoM
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Much more worried about Trump Organization than I am in any of the Trump charity efforts; more significant, much bigger sources of conflict.
UPDATE: Eric Trump says he will suspend his charitable foundation's operations wpo.st/xtAO2
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The anti-quarantine protests seem spontaneous. But behind the scenes, a powerful network is helping. washingtonpost.com/politics/…
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Good piece. Of course there is a big difference between Trump and Kushner. Trump engaged in many transactions that appear fraudulent. Kushners are perfectly legal. He does exactly what the law allows in fact encourages wealthy people to do.
A FAMILY TRADITION: Confidential documents reviewed by @nytimes indicate that JARED KUSHNER probably paid little or no income tax from 2009 to 2016. Quite the scoop from @JesseDrucker & @FlitterOnFraud: nytimes.com/2018/10/13/busin…
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. @Fahrenthold @realDonaldTrump The Fdn absolutely cannot exhibit art at a #trump private business. Violation of self dealing rules.
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Secret ethics waivers seems like a secret recipe for a lot of corruption
Trump administration is secretly granting waivers to former lobbyists so they can ignore White House ethics rules nyti.ms/2oKM0Ow
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The Donald J. Trump Foundation looks a lot like a personal piggy bank. slate.com/articles/business/… via @slate
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. @Ten10Group @Fahrenthold Hardest thing to get abt the Trump Fdn - money ends up at a charity in order to buy things for @realDonaldTrump
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Creating special access to seeking governmental benefits for people who happen to have membership at a club owned by the President is not democracy. It is corruption.
This is a letter that dentist Albert Hazzouri wrote to the prez after they caught up at Mar-a-Lago in 2017, suggesting the creation of an oversight committee over federal spending on dental care.
Trump fwd'ed it directly to the VA.
propub.li/2Xdnnfm
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Dark money just got a lot a darker.
US Treasury Dept announcing it will no longer require 501(c)(4) tax-exempt nonprofits to disclose donors’ names & addresses—something on file with the IRS & not public under prior policy—in Form 990 tax returns’ Schedule B is a pretty big shift that has been debated for years.
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My latest @surlysubgroup post: Trump's Abuse of Trump Foundation -- Criminal Tax Implications? surlysubgroup.com/2016/10/03… via @surlysubgroup
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Thread - I testified this week before the House Ways and Means Subcommittee on Oversight on Tax-Exempt Orgs and Politics on almost the last day of the year. Herein some thoughts 1/X
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Quoted here: “That’s a pretty significant statement about a lack of trust of the president’s capabilities,” Hackney said, given that Trump is — in most other respects — one of the most powerful people on Earth. “It’s truly astounding.”
Trump ordered to pay $2 million to charities over misuse of foundation, court documents say washingtonpost.com/politics/…
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And our political representatives faced terrorism directed by the President as they worked on a part of the process of a peaceful transfer.
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DOJ lawyer, been there 16 years through different administration, trying to be honest with the court but undercut by the President (by TWEET) on the question of the the citizenship question on the Census. We all are forced to live in La La Land because of this President.
The DOJ lawyer had to dial in from his vacation to explain the President’s bad tweet to the judge drive.google.com/file/d/1M3Y…
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Thanks @ratemyskyperoom. Doll is an I ❤ Tax dog chew toy.
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This is well done
“The attack came 5 days after the Trump administration signaled that the Syrian dictator would not be held accountable...” - @ScottPelley
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One of the best things I have seen describing the difficulty of responding in a Trump ruled world nitter.app/matthewjdowd/status/82…
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A well run charitable organization/private foundation would never have done what #trumpfoundation did here.
Late January. In Iowa and NH, @realDonaldTrump interrupts his campaign rallies to give checks from the Donald J. Trump Fdn to vets' grps.
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The Deeply Concerning and Misguided D.C. Circuit Mandamus Ruling in the Flynn Case justsecurity.org/71030/the-d… via @just_security
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Is Biden really going to turn the page on this stuff? They are literally working to throw millions of our votes out.
NEW: Multiple Trump campaign officials tell @reuters the president's strategy for staying in power despite losing the election is to persuade state legislatures to do what their voters did not and simply declare him the winner.
reuters.com/article/us-usa-e…
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. @JohnMashey @Fahrenthold @realDonaldTrump @CountingCharity 1) Museum memberships are not tax deductible if you have to pay it to enter
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To understand judgmnt in NY Court regarding @realDonaldTrump and the #TrumpFoundation, AG James press release is worth a read as it describes in some detail the stipulations that happened prior to this order for Pres Trump to pay $2 million in restitution ag.ny.gov/press-release/2019…
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. @Fahrenthold @AndyGrewal @CountingCharity The PF cannot exhibit art it owns at @realDonaldTrump for profit business. Not OK.
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Useful: Why Trump Won't Use A Blind Trust And What His Predecessors Did With Their Assets via @forbes forbes.com/sites/jenniferwan…
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What Trump Foundation’s “self-dealing” disclosure STILL means for a conflicted president-elect salon.com/2016/12/15/trump-f…
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. Quick tutorial in 10 tweets on @realDonaldTrump Fdn. This is 1. Once money in charitable organization it is no longer donor's, its public
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I find the far left perspective that somehow their candidate is above process and transparency to be the exact opposite of refreshing. Not confidence inspiring. Not promotive of an open democracy. We can do better.
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Interesting arrangement; (1) wonder if donors know that a not small portion of their donation goes to Brady's foundation?
Tom Brady gives much to Best Buddies but takes millions for his own charitable trust bostonglobe.com/sports/2017/… via @BostonGlobe
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I despise folks pushing this crazed harmful idea of turning our environments for our children into the Wild West. That it’s for their profit makes it unspeakably evil.
.@NRA Board member Charles Cotton is trying capitalize on the school shooting tragedy in Parkland, Florida. The gun lobbyist says he’ll work to pass a law in 2019 that forces guns into Texas K-12 schools and arms “trained volunteers,” aka teachers. #txlege
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I talked with @SpareMin about the Trump Foundation after my article with @CountingCharity. Give it a listen. Let me know what you think.
What sets the #TrumpFoundation apart as a charity – and possible instrument of #taxevasion? @EOTaxProf explains: bit.ly/2dTDl4T
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Trump’s wanton disregard of the law in running the Trump Foundation was never Ok. Glad the N.Y. AG said so publicly. I think the IRS should act on its referral and say so in this oped
A former attorney for the chief counsel of the I.R.S. who specialized in nonprofit organizations, @EOTaxProf, believes Trump is criminally liable for his actions nyti.ms/2t1xPG9
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10) @realDonaldTrump @Fahrenthold Would you let your charity buy a painting for its founder's private business? I don't think so. The End
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Unbelievably cruel to children of those communities. Why do that?
Meanwhile in Florida - Florida governor: school districts that defied no-mask mandate to lose $200m theguardian.com/us-news/2022…
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"nearly 200 checks were sent to fellow clerics, including more than 60 archbishops and cardinals."
McCarrick’s fund took in more than $6 million over 17 years. Among the biggest contributors was Maryanne Trump Barry, the sister of President Trump and a former federal appellate judge. She gave him at least $450,000 over four years, the records show. washingtonpost.com/investiga…
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I signed this letter. It's important.
BREAKING: 219 economists and academics just sent a letter to Congress urging them to include a Billionaires Income Tax in the final Build Back Better deal.
"Letting billionaires skip out on the income tax is unjust to the ordinary taxpayers who must ultimately foot the bill."
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9) @realDonaldTrump @Fahrenthold Storing a painting at founder's private business is no char pur, it is self dealing; tax is owed
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No. It would not nec. be a wash. Among other things, it depends on his income. only deduct up to 30% of AGI
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Mind you this is not just about the Presidential race. This is about races all across the country for Seantors and Reps and all the state and local races. We systematically underrepresent urban populations, often people of color, in these despicable efforts. Even in Iowa. Wrong
Since the 2016 election, Iowa has lost 261 polling places, overwhelmingly in the state's more Democratic urban areas. It could make a difference in a state facing tight races this year. w/@hellokatepayne @pratheekrebala @npr publicintegrity.org/politics…
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Truly stunning and unacceptable that @realDonaldTrump has not released his tax returns @professortax @RichardRubinDC nitter.app/matthewjdowd/status/79…
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My suspicion is that economy stands for open or close bc of Covid and many allowed that question to determine their vote for the presidency.
Chewing on this, from the Exits:
Issue mattered most in vote - 35% economy, 20% racial inequality, 17% coronavirus, 11% crime and safety, 11% health care
Who do you trust more on the economy? 50% Trump, 48% Biden
For those who economy was #1 issue broke 82-17 for Trump.
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This is a tweet from Oct. 17, 2016. nitter.app/RosieGray/status/78816…
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.@realDonaldTrump didn't have to do this; smart tho to try to lessen legal problems; conflicts assoc w Trump Org continue to matter much
Trump is shutting down the Trump Foundation, his charity plagued by controversy nyti.ms/2hmKyj0 via @EricLiptonNYT @maggieNYT
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7) @realDonaldTrump @Fahrenthold PF cannot lease from founder it cannot loan money to founder, it cannot buy things for founder
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Start a new chapter in my career today as an associate professor of law @PittLaw. Super excited to join a stellar faculty with terrific students and alumni. Can't wait to get my feet on the ground in Pittsburgh and join that vibrant community.
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@Fahrenthold here is an opinion piece by a #taxprof friend Adam Chodorow on @realDonaldTrump FDN and its tax legal implications.
The Donald J. Trump Foundation looks a lot like a personal piggy bank. slate.com/articles/business/… via @slate
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Quoted in this terrific @JeffErnsthausen article How the Ultrawealthy Use Private Foundations to Bank Millions in Tax Deductions While Giving the Public Little in Return propublica.org/article/how-p…
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But they are not just auditing. They have been firing people and killing whole agencys USAID and grants (Head Start programs). If the defense is this is an audit, its not a very good defense. They also have no security clearances and are objectively not complying with the law.
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But, I think the logic goes, Dems were so stupid, even though devious: they forgot to release this info until after they lost. Sad! nitter.app/EWErickson/status/8858…
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Nice way to visualize what Gorsuch would mean nitter.app/ezhurb/status/82661346…
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5) @realDonaldTrump @Fahrenthold An excise tax applies 2 PFs where they engage in almost any transaction w founder - self dealing its called
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Reflecting on fact that it already is rolling through the rest of the country. CO has hotspots. FL, and PA do. Bt yes, the shutdown will b long, & that is terrifying 4 longterm impact. Many states & universities recognize this and have closed things down into June and later.
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This part I think is particularly important for OLC to say: "In our view, the 2019 Opinion failed to give due weight to Congress’s status as a co-equal branch of government with legitimate needs
for information in order to exercise its constitutional authorities."
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Talk Trump tax scams on #CookingTheBooks Podcast w @davidcayj & @professortax; what do u think? surlysubgroup.com/2016/11/02… via @surlysubgroup
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And by useful, I mean does your news story that analyzes a a crises as a political situation actually do anything useful for your readers? I respectfully do not think it does. I would much rather hear about what he is doing in the real world to get tests, ventilators etc.
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#notjustlockerroomtalk Former Miss Arizona: Trump 'just came strolling right in' on naked contestants wpo.st/Let42
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4) @realDonaldTrump @Fahrenthold Congress does not trust PFs because one wealthy person controls them & might abuse them
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The Hearing was odd in that the GOP seemed upset about #darkmoney even though the party has gone out of its way to make it maximally available and make sure no rules can be made to stop it. 2/x
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With the debt ceiling coming up - this is a 100 alarm fire I would say.
Crucial angle on Elon Musk's takeover of Treasury's payment systems that people are missing: It's happening as a debt ceiling crisis looms, when you need nonpartisan people monitoring outgoing payments.
Former Treasury and OMB officials explain here:
newrepublic.com/article/1910…
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. @oneinatree @Fahrenthold @realDonaldTrump sure - can't use your charitable money to advance your or anyone's pol campaign
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Is this really true or useful: "At this point, the president has one clear option for how to proceed politically, and is hoping that an array of factors will break his way." Option presented, focusing on optics of being a leader w/out being a leader does not seem the only choice.
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surprise
Ivanka and Jared are renting from a Chilean magnate whose company is embroiled in a dispute with the US government: wsj.com/articles/ivanka-trum…
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8) @realDonaldTrump @Fahrenthold When PF buys painting it must find charitable purpose to further
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Glad they finally came to that conclusion. It is the right one as I wrote back during the Trump administration. Should have been sooner, but better now than never.
BREAKING: DOJ Tells Treasury To Give Trump's Tax Returns To House Panel law360.com/tax-authority/fed…
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Proud to have contributed to this effort along with the other law professors here.
Can Congress force Trump to hand over his tax returns? We asked 11 legal experts. vox.com/2019/4/9/18296806/tr…
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While I am not wild about the Harris proposal to exempt tips from the income tax, it is quite a different proposal from Trumps - focused only on low-income. See this thread.
Actually seems to have come from the culinary union. And Kamala’s version will actually apply to people who get tips unlike the GOP version which will allow hedge funders and professionals to convert income into tips.
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Biggest group of people @realDonaldTrump wants to raise taxes upon? African American families.
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6) @realDonaldTrump @Fahrenthold PF cannot pay compensation even to founder or his family
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Infuriating - still find it stunning that both WaPo and NYTimes gave that stuff a serious platform.
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They should @GlennKesslerWP; wrote this a month ago before new reporting @Fahrenthold @washingtonpost google.com/amp/s/surlysubgro…
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(2) The IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced. The efforts to claw back the Inflation Reduction Act dollars for the IRS need to stop. 6/x
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A renowned Oxford scholar claimed that he discovered a first-century gospel fragment whose text closely matched modern Bibles. Now, @arielsabar writes, he’s facing allegations of antiquities theft, cover-up, and fraud. theatlantic.com/magazine/arc…
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3) @realDonaldTrump @Fahrenthold While public charities must focus on acomplishing charitable goals, PFs are strictly regulated
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Ken Griffin Spent $54 Million Fighting a Tax Increase for the Rich. Secret IRS Data Shows It Paid Off for Him. propublica.org/article/ken-g…
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Exact type of payment we should expect all foreign interests r making given Trump's operation of private business while in office; absurd
Trump’s Washington hotel received roughly $270,000 in payments linked to Saudi Arabia as part of a lobbying campaign on.wsj.com/2saV9C6
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Some of the brilliance of the new GOP tax cut increased taxes on low and middle income scholarship students. Trust rates of 37%
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2. Charitable orgs r either public charities or private fdn; @realDonaldTrump has a private foundation @Fahrenthold
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Heads up "PA Fair Elections" is not really about fair elections if John Eastman and Cleta Mitchell are involved.
NEW FROM ME: ‘PA Fair Elections’ holds weekly online meetings to discuss election security.
Last month, I attended their meetings.
There, they heard from John Eastman and Cleta Mitchell, two key players in the 2020 effort to overturn the election.
lancasteronline.com/news/pol…
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Wow?! You like stereotyping the south I see. Teach at Pitt now which I adore. But I saw amazing dedicated faculty students and administrators at LSU doing tremendous academic work and research daily. You owe a lot of people a serious apology.
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And watch out for the scam PACs for Harris thebulwark.com/p/harris-camp…
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Is there not some irony in this. Pecker practiced catch and release. Was the DOJ under Trump in effect involved in a similar capture and release for Pecker and AMI?
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For those lauding new press sec for better press access re same trip: "Asked for the attendance list, the State Department sent TPM the public phone number for the White House switchboard."
What Were Jared, Ivanka, And Tucker Doing With Trump In The DMZ? talkingpointsmemo.com/news/w… via @TPM
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Important context to @realDonaldTrump $900 million NOL. Well worth a read.
Trump personally lobbied Congress to give real estate developers bigger tax breaks @WashPost wpo.st/CMg32 #lobbying
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(3) There are simple things the IRS could do to enforce the law that it is not doing. 7/x
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If you tune in to @60Minutes this weekend you should see my talking head talking about relatively complex tax law obligations of churches. Fascinating issue and was very impressed with the team that has put this together.
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This @JoshKovensky piece from July 1 2019 seems highly relevant to todays Barr revelations: Benghazi Redux: Why Coverage Of Bill Barr’s Deep State Probe Will Be Garbage - looks at coverage on Mifsud who is taking stage again talkingpointsmemo.com/prime/… via @TPM
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My 3 points were: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States. Let’s maintain that. 5/x
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Given that the other painting did not lose in value, nor did the helmet, do we have any idea why they took the position that the Israel Fine Art portrait lost value? @annalecta @Fahrenthold
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Quoted here: "It looks like the charity is fundamentally about making sure merchandise promoting Kash Patel gets sold into the world,” said Philip Hackney, a former I.R.S. lawyer who now teaches nonprofit law at the University of Pittsburgh.
NEW: How Kash Patel's charity helped Trump, Jan. 6 rioters--and Patel himself. It often served as a tax-exempt hype machine for Patel's brand. nytimes.com/2025/01/30/us/po…
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