Washington (Aug. 1, 2003) -- Tax Court nominee Glen Bower, whose CPA-prepared returns from 1999 to 2001 raised concerns among Senate Finance Committee members in February 2003, has amended his returns, paid additional tax, and is now on track to be confirmed as a Tax Court judge.
"As we noted in February, the American public rightly expects a high degree of tax law compliance by those receiving paychecks based on their federal employment," stated Sens. Chuck Grassley, R-Iowa and Max Baucus, D-Mont.
Grassley reminded committee members of "the good qualities of this nominee," which include having served as director of revenue for Illinois, membership in the IRS Electronic Tax Administration Advisory Committee, and serving as a member of the Illinois House of Representatives. "It is rare we get the benefit of someone who has made tax law, administered tax law and judged tax cases to serve on the Tax Court -- certainly good qualifications," said Grassley.
The improper expenses, totaling about $2,000 over the three-year period, involved entertainment, non-deductible gifts to employees, gifts to non-employees (including other state government employees and elected state officials) that exceeded the limitation under Code section 274(b), and meals that lacked a legitimate business purpose.
-- WebCPA staff
