Alabama Senatorial Candidate Roy Moore is a Tax Cheat

But He is Very Religious, So In His Mind It May Not Matter

Why Can't the People Who Claim Moral Values Have Any?

There are many things that Alabama Senate Candidate Roy Moore has done that are undeniably disgusting. He has twice, yes twice, been removed from the Alabama Supreme Court for misconduct. He has called for policy like criminalizing homosexual activity. And now it turns out that not only did he set up a charity whose only purpose seems to have been to enrich himself, he is also likely guilty of tax evasion.

The issue is not complex, although many people think it so as to not have to make judgment. In the eyes of the IRS when you have compensation made available to you, it is taxable whether you receive it or not. The regulations are clear.

§ 1.451-2 Constructive receipt of income.

(a)General rule. Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given.

With respect to Judge Moore the situation is also clear.

In early 2011, the charity’s board agreed to pay Moore for “arrearages of salary during the past four (4) years,” according to the charity’s record of the meeting. The board issued a promissory note for $393,000 and arranged a second mortgage on the group’s building to back it up. In December of that year, the note and the mortgage were updated to guarantee Moore $498,000.

“The entire principal balance will be due and payable on demand,” said the updated promissory note on Dec. 19, 2011.

Now one argument could be made that the note was not good because the payments could not be made. But this fails because the note was secured by a mortgage.

Judge Moore should have declared the amount of the note income. He did not. He cheated on his taxes. And yes, in case anyone has any doubt, he is a conservative Republican. He should not go to the Senate, he should go to jail.