Matt Foreman
@foremantaxlaw.com
Tax lawyer, sports fan, podcasting @howtaxworks.bsky.social. I accept bobbleheads as payment. Not legal advice; views are mine, not my employer's. He/him.
Pinned
Matt Foreman
@foremantaxlaw.com
· Feb 21
Every episode of my podcast, @howtaxworks.bsky.social can be found here in reverse chronological order: frblaw.com/podcast-cate...
Tony Romo is so bad at his job
January 18, 2026 at 1:15 AM
Tony Romo is so bad at his job
Has Gene Steratore ever disagreed with the game officials? (No.)
January 18, 2026 at 1:03 AM
Has Gene Steratore ever disagreed with the game officials? (No.)
I’ll have a blog post on this by the end of the week
State-law limited partners can qualify for an exemption from self-employment taxes on their distributive shares of income without the Tax Court analyzing case-by-case whether they operate as passive investors, the Fifth Circuit ruled Friday.
Narrow Self-Employment Tax Analysis Overturned by Appeals Court
State-law limited partners can qualify for an exemption from self-employment taxes on their distributive shares of income without the Tax Court analyzing case-by-case whether they operate as passive investors, the Fifth Circuit ruled Friday.
bit.ly
January 17, 2026 at 2:13 AM
I’ll have a blog post on this by the end of the week
Knicks are in SF four weeks too early IMO
January 16, 2026 at 3:13 AM
Knicks are in SF four weeks too early IMO
Up next the dodgers are going to sign Babe Ruth
January 16, 2026 at 3:05 AM
Up next the dodgers are going to sign Babe Ruth
Tyler Herro looks like a rapper from 1994
January 14, 2026 at 2:06 AM
Tyler Herro looks like a rapper from 1994
Counterpoint: The author of this “article” is just anti-tax as a rule, and knows that VATs don’t address the issues or properly allocate/apportion the incidence of taxation.
Opinion: Growing criticism of digital services taxes should prompt countries to opt for a value-added tax framework in 2026 to better align tax policies for growth.
It’s Time to Abandon Digital Services Taxes for a Superior System
Opinion: Growing criticism of digital services taxes should prompt countries to opt for a value-added tax framework in 2026 to better align tax policies for growth.
bit.ly
January 12, 2026 at 5:10 AM
Counterpoint: The author of this “article” is just anti-tax as a rule, and knows that VATs don’t address the issues or properly allocate/apportion the incidence of taxation.
Wha the fuck was that
January 12, 2026 at 1:44 AM
Wha the fuck was that
Knicks should consider hitting a shot
January 10, 2026 at 4:01 AM
Knicks should consider hitting a shot
“Cover to cover, Babe.”
January 7, 2026 at 5:10 AM
“Cover to cover, Babe.”
If you’ve ever wanted to hear me explain 704(c) allocations in less than 20 minutes, friend, you’re in for a happy surprise to start the new year. Listen here:
Episode 43: 704(c) Allocations. Listen here:
frblaw.com/podcast/allo...
BuzzSprout:
www.buzzsprout.com/admin/237225...
Spotify:
open.spotify.com/episode/2o7Z...
Apple Podcasts:
podcasts.apple.com/us/podcast/a...
Amazon Podcasts:
music.amazon.com/podcasts/968...
frblaw.com/podcast/allo...
BuzzSprout:
www.buzzsprout.com/admin/237225...
Spotify:
open.spotify.com/episode/2o7Z...
Apple Podcasts:
podcasts.apple.com/us/podcast/a...
Amazon Podcasts:
music.amazon.com/podcasts/968...
Allocations under IRC 704(c) - How Tax Works - Falcon Rappaport & Berkman LLP
In episode 43 of How Tax Works, Matt Foreman discusses the three allowable methods Traditional, Traditional with Curative Allocations, and Remedial; the Ceiling Rule problem and how each method create...
frblaw.com
January 5, 2026 at 2:44 PM
If you’ve ever wanted to hear me explain 704(c) allocations in less than 20 minutes, friend, you’re in for a happy surprise to start the new year. Listen here:
Wow @mariakoklanaris.bsky.social how are you doing? Wild
January 5, 2026 at 4:35 AM
Wow @mariakoklanaris.bsky.social how are you doing? Wild
The sheer number of commercials that have literally nothing to do with the product is staggering.
January 4, 2026 at 9:42 PM
The sheer number of commercials that have literally nothing to do with the product is staggering.
Luka just complained his way into free throws
January 3, 2026 at 5:18 AM
Luka just complained his way into free throws
You drop eight and can’t cover their best receiver on a 15 yard curl?
January 2, 2026 at 4:25 AM
You drop eight and can’t cover their best receiver on a 15 yard curl?
“I haven’t seen Alabama get crushed like that since 1865.”
January 2, 2026 at 12:58 AM
“I haven’t seen Alabama get crushed like that since 1865.”
Gotta release rules on no tax on tips and other dumb shit but not rules to prevent money laundering. Excellent use of resources and choosing priorities.
The Treasury Department will delay applying anti-money laundering rules for investment advisers for two years.
Treasury Seals Two-Year Delay of Anti-Money Laundering Rules
The Treasury Department will delay applying anti-money laundering rules for investment advisers for two years.
bit.ly
December 31, 2025 at 8:39 PM
Gotta release rules on no tax on tips and other dumb shit but not rules to prevent money laundering. Excellent use of resources and choosing priorities.
I went to the American Museum of Natural History with some friends and some honorary nephews. This was the only picture that I took.
December 28, 2025 at 8:41 PM
I went to the American Museum of Natural History with some friends and some honorary nephews. This was the only picture that I took.
There should be a commercial with Kevin Hart, Shaq, Pete Davidson, Snoop Dogg, and the entire cast of The Office. It should be for a retirement plan so you don’t have to worry about retirement because you invested wisely. You’re welcome.
December 28, 2025 at 3:20 AM
There should be a commercial with Kevin Hart, Shaq, Pete Davidson, Snoop Dogg, and the entire cast of The Office. It should be for a retirement plan so you don’t have to worry about retirement because you invested wisely. You’re welcome.
Current status: Blaring Metallica and working on an opinion regarding IRC 1202. L-I-V-I-N.
December 26, 2025 at 6:21 PM
Current status: Blaring Metallica and working on an opinion regarding IRC 1202. L-I-V-I-N.
I just misspelled typo as ‘typoe’ and that tracks.
December 24, 2025 at 10:52 PM
I just misspelled typo as ‘typoe’ and that tracks.
Do you owe money to the IRS?
Are you searching for that one neat trick to make it go away?
Do you want to listen to a podcast about this that has some great music?
In @howtaxworks.bsky.social, I discuss this in detail. Listen here:
Are you searching for that one neat trick to make it go away?
Do you want to listen to a podcast about this that has some great music?
In @howtaxworks.bsky.social, I discuss this in detail. Listen here:
December 22, 2025 at 7:58 PM
Do you owe money to the IRS?
Are you searching for that one neat trick to make it go away?
Do you want to listen to a podcast about this that has some great music?
In @howtaxworks.bsky.social, I discuss this in detail. Listen here:
Are you searching for that one neat trick to make it go away?
Do you want to listen to a podcast about this that has some great music?
In @howtaxworks.bsky.social, I discuss this in detail. Listen here: