Business lawyers should be aware that advising partnerships can be tricky: the federal partnership tax rules can be quite complicated. Partnerships should be formed for a legitimate business purpose—not just to avoid taxes—and partners should take care to avoid overstating their losses and underpaying taxes. In addition, if the Internal Revenue Service (IRS) imposes a penalty, any defenses must be raised at the proper stage: otherwise, they will be unavailable. As we examine the recent decision in Ginsburg v. United States, we can learn lessons about how the federal government handles tax issues relating to business partnerships. 

Ride-share companies, such as Uber, have boomed in recent years. Anyone needing a ride can simply make a few clicks on their smartphone or computer and a car shows up to take them to their destination. Very convenient!

Folks with disabilities have also benefited from Uber’s services. A customer can order an Uber WAV and a wheelchair-accessible vehicle will be provided. The price of the Uber WAV vehicle is comparable to the cost of a basic ride option. The driver of an Uber WAV has undergone training to help the rider enter and exit the vehicle. Finally, Uber is an equal opportunity employer, and those with disabilities (with a valid driver’s license) can drive and make some cash. Uber purports that “Drivers who are deaf have collectively earned tens of millions of dollars—all by helping people get around their communities.”

Millions of Americans have walked away from their jobs this year. This mass employment exodus is noticeable, as is evidenced every day by conversations with people and signs outside retail stores and restaurants begging potential employees to work for them.