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- Title
Sergio Garcia in Victory over the IRS.
- Authors
Fink, Robert S.; Lin, Wilda
- Abstract
The article examines the Internal Revenue Services (IRS) Issue Management Team's International Individual Compliance (IIC) Group which aims to scrutinize foreign athletes and entertainers to ensure they fully complied with their U.S. tax obligations. It cites the case of Spanish golfer Sergio Garcia who refused to pay 1.7 million U.S. dollars imposed by IRS and instead challenged IRS's determination in Tax Court. The Court ruled that IRS can tax only 35% of his TaylorMade endorsement income.
- Subjects
TAXATION of athletes; TAXATION of entertainers; GARCIA, Sergio, 1980-; INCOME tax laws; TAX administration &; procedure; ACTIONS &; defenses (Law)
- Publication
Journal of Tax Practice & Procedure, 2013, Vol 15, Issue 3, p21
- ISSN
1529-9279
- Publication type
Article