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A Supreme Court dispute over a $15,000 IRS bill may be aimed at a never-enacted tax on billionaires_我的网站

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一 | WASHINGTON -- Charles and Kathleen Moore are about to have their day in the Supreme Court over a $15,000 tax bill they contend is unconstitutional.The couple from Redmond, Washington, claim they had to pay the money because of their investment in an Indian company from which, as Charles Moore, 62, said in a sworn statement, they “have never received a distribution, dividend, or other payment.”But significant parts of the story they have told to reach this point seem at odds with public records.The Moores are the public face of a high court case backed by business and conservative political interests that could call into question other parts of the U.S. tax code and rule out a much-discussed but never-enacted tax on wealth. The case is set for arguments on Dec. 5. The Moores are the latest example of plaintiffs whose lawsuits seem to simply be exercising their legal rights, but whose cases are backed by others with enormous amounts of money or a consequential social issue at stake. The Moores sought help from the anti-regulatory Competitive Enterprise Institute.Underscoring the case's importance at a recent Heritage Foundation event, lawyer Paul Clement said, "The constitutionality of a wealth tax may well be decided in the context of this case.”Details of the Moores' involvement with the company, initially called KisanKraft Machine Tools Private Limited, were first reported by Tax Notes, which caters to tax professionals. The public documents are filings with the Indian government.At issue in the case is a provision of the 2017 tax bill enacted by a Republican-controlled Congress and signed by then-President Donald Trump. The law applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors' shares of profits that have not been passed along to them, in order to offset other tax benefits. The measure is expected to generate $340 billion in tax revenues.The Moores, along with the U.S. Chamber of Commerce and conservative think tanks, contend that the provision violates the 16th Amendment, which allows the federal government to impose an income tax on Americans.The $15,000 tax bill was for the Moores' share of KisanKraft's profits."If you haven’t received any income, how can you be required to pay income taxes?” Charles Moore asks in a video posted by the Competitive Enterprise Institute.But far from being a passive investor with no influence over the company, Moore, who worked at Microsoft during his career in software development, served on KisanKraft's board of directors for five years.“The story the Moores told about Charles' involvement with KisanKraft is directly at odds with the fiduciary responsibilities of an individual holding a board seat for an Indian company,” Mindy Herzfeld, a professor of tax practice at the University of Florida law school, wrote in Tax Notes.And there are other indications of Moore's more extensive involvement with KisanKraft than his testimony indicated. The company paid for his travel to India four times and he made at least two investments beyond the $40,000 stake he put up in 2006.Moore also was prepared to invest an another roughly $250,000. That money was ultimately returned by KisanKraft, along with 12% interest.One other inconsistency is that while the Moores say they jointly invested the money, only Charles Moore's name appears in company documents.The couple and their lawyers did not disclose any of that information in legal filings in three different federal courts, including the Supreme Court.“The original declaration on which the case is built is full of lies,” said Reuven Avi-Yonah, an international tax expert at the University of Michigan law school.In a brief conversation with The Associated Press, Kathleen Moore said she and her husband would not discuss the case and referred questions to their lawyers. Andrew Grossman, the Moore's lead attorney, did not respond to messages seeking comment.The omissions, along with the Moores' failure to take advantage of other legal options that would have deferred, if not eliminated, their tax liability make Avi-Yonah and other experts in international tax law suspect the case was manufactured to get at a larger issue, the tax on billionaires that has been proposed by some prominent Democrats but never enacted.A wealth tax would apply not to the incomes of the very richest Americans, but their assets, like stock holdings, that now only get taxed when they are sold. “There really was no reason for the court to take it on, other than to send a signal to warn off the Congress from passing a billionaire tax," said Steven Rosenthal, a senior fellow at the Urban-Brookings Tax Policy Center.Other provisions of the tax code could be upended by the court's decision, including measures relating to partnerships, limited liability companies and other business formations, Rosenthal said.Changes to those provisions also could affect some justices' finances. Chief Justice John Roberts holds a one-eighth interest worth up to $15,000 in an Irish partnership that owns a cottage in county Limerick, Ireland, and Justice Clarence Thomas' wife, Ginni, owns a limited liability company that generated between $50,000 and $100,000 in income last year from Nebraska real estate, according to the justices' financial disclosure forms. Two other recent Supreme Court cases advanced by conservative interests also raised questions about whether facts had been manipulated to get the disputes in front of the court. One of those involved a wedding website designer in Colorado who did not want to work with same-sex couples and a public high school football coach in Washington who wanted to pray on the field.Rosenthal said that “the ugly facts matter” and that the justices could return the Moores' case to a lower court without ruling on it.Charles Moore said in his sworn statement that he agreed to invest in the company that was being formed by his friend and former colleague at Microsoft, Ravindra “Ravi” Kumar Agrawal, because he liked the business plan and trusted his friend.“Moreover, I thought KisanKraft was formed for a noble purpose and had the potential to improve the lives of small and marginal farmers in India,” Moore said. The case had already kicked up ethical questions. Senate Democrats had asked Justice Samuel Alito to step aside from the case because of his interactions with David Rivkin, another lawyer who also is representing the Moores. The Democrats said Alito had cast doubt on his ability to judge the case fairly because he sat for four hours of Wall Street Journal opinion page interviews with an editor at the newspaper and Rivkin.Alito rejected the demands in a four-page statement issued by the court in which he said there “is no valid reason” for his recusal. ___Associated Press writer Fatima Hussein contributed to this report.___This story has been corrected to reflect that Mindy Herzfeld is a professor of tax practice at the University of Florida law school, not director of the master's program in international tax.。　　“十五五”时期，全国将培育三万名农产品骨干经纪人　　奔走在城乡间的农货选品师(解码“十五五”专项规划)　　广袤大地上，有一群人奔走在城乡两头，一头连农户、一头连商户，是我国农产品流通体系的重要主体。

二 | 　　他们是农产品经纪人。

三 | 《加快农业农村现代化“十五五”规划》提出，“十五五”时期，全国将培育3万名农产品骨干经纪人。当前，农产品经纪人这一群体呈现哪些新变化？骨干经纪人如何培育？未来怎样给产业发展赋能？记者进行了采访。　　衔接小农户与大市场，职业化、专业化、组织化特征日益显现　　“郭哥，有客户要土豆，我知道你还有几十亩没收。”一接到订单，马忠密便熟络地联系种植户郭新，“啥价出？”　　“价格都是明摆着的，啥货啥价。”郭新不假思索。　　“大薯率高、皮毛光亮、带土少，7毛一斤没问题。要是缺陷比例高，价格估计得低些，还要看客户能不能接受。”马忠密又补了句，“烂的、小的千万别给客户。”　　“咱到地中间挖几个点看看，早卖完早腾茬。

四 | ”打交道多年，郭新知道跟着马忠密吃不了亏。　　47岁的马忠密是吉林省扶余市的一名农产品经纪人，专做土豆产销经纪已经10年，经验丰富，深受客户信任。“咱们可不是只顾着赚佣金的‘中间商’，得帮种植户、采购商解决实实在在的难题。”马忠密说。　　产销对接，渠道是关键。

五 | 为了给农产品找销路，这些年马忠密跑了多地的农批市场和批发采购平台，寻找合作机会。“质量达标，才能开口谈生意。

六 | ”马忠密拿出一沓田间笔记，里面是他收集整理的土豆病虫害图谱。

七 | 发现有些种植户会大小优劣混装统售，马忠密还引进了分选分级设备，满足客户差异化需求，实现优薯优价。　　据测算，我国长期活跃于产地并从事农产品购销服务的经纪人，数量在100万以上。2025年，农业农村部会同人力资源和社会保障部、中华全国供销合作总社共同修订《农产品经纪人国家职业标准》，进一步明确其职业能力指标、服务内容和从业规范，为农产品经纪人职业化发展提供依据。

八 | 　　“农产品经纪人是小农户对接大市场的重要纽带，在衔接农产品产需、推动产业升级、促进农民增收等方面发挥着重要作用。

九 | ”农业农村部市场与信息化司有关负责人介绍，近年来，农产品经纪人日益呈现职业化、专业化、组织化特征。　　在职业定位上，由自发从业、经验经营向稳定职业形态转变，规范经营、合同履约和信用建设日益成为基本要求；在服务内容上，由单一信息撮合，逐步拓展至质量标准执行、分级分选、冷链物流和市场营销等环节。

十 | “部分经纪人还通过行业协会、产业联盟或联合经营实现资源整合、风险共担和协同发展，进一步提高了服务稳定性和市场议价能力。”农业农村部市场与信息化司有关负责人说。　　打通流通“大动脉”，保障经纪人稳定经营　　天蒙蒙亮，广东省广州江南果菜批发市场，商户邱新航的蔬菜档口热闹起来，挂着“湘”“琼”“贵”等地车牌的大中型厢式货车来来往往。　　装车间隙，不时有客商开箱验货。打开泡沫箱顶盖，翠绿油亮的香菜层层码放，棵头大小均一，根部也干干净净。

十一 | “我们采购的香菜在沙地种植，采收时不带泥巴，色泽、长度都控制得很好。”邱新航说。　　与马忠密不同，邱新航属于销区经纪人。他所在的广州江南果菜批发市场是全国最大的果蔬集散中心之一。每天，省内外10多台车往来他的档口，日吞吐量达到200吨。整个市场，卖香菜的商户有七八十家，而邱新航则是卖得较好的一家。　　蔬菜价格的季节性波动较大。“销路虽然不用操心，但行情要把稳。”邱新航从2013年开始做蔬菜生意，经历过多次涨跌。

十二 | 他在云南曲靖等产地与农户签订了订单收购合同，保障货源稳定，同时将最新市场资讯传递到生产一线。

十三 | 每天，他还将掌握的产地和销区价格信息制作成公众号文章更新发布。记者随机点开几期，阅读量均在1000上下。　　在这里，系统化的数据服务能力，帮助广大经纪人研判市场供需态势，避免盲目铺货、跟风经营。　　“依托大数据收集发布，帮助打破产销两头信息差。”广州江南果菜批发市场经营管理有限公司副总经理赖勇金介绍，市场检测中心常态化采集果蔬价格、供需结构等流通数据，搭建形成标准化市场价格指数体系，实时发布行情，便于商户定价参考。　　保鲜是蔬菜流通的另一大难题。邱新航介绍，公司在合作基地周边投资修建了15门冷库用于采后预冷。

十四 | 在广州江南果菜批发市场，货品如果当天卖不完，也有万吨级冷库供临时仓储。此外，食品安全追溯、监控系统、电子结算等流通交易场景，共同助力保障舌尖上的安全。　　打通流通“大动脉”，产销衔接更顺畅。

十五 | 近年来，我国加快构建农产品产地市场体系，农业农村部引导推动41个省部共建市场和663个定点市场数字化建设，支持建设7.8万个田头冷藏保鲜设施，持续推动产地冷链物流成网成链。　　推动职业技能水平提升，更好服务现代农业高质量发展　　理论知识考试、现场技能操作考核、营销路演展示……7月，第七届全国农业行业职业技能大赛首次设置了农产品经纪人技能竞赛，陕西选手李千等5名农产品经纪人获得大赛一等奖，骨干经纪人的培育刚刚起步。　　从“赚差价、靠人脉”，到“拓市场、增效益”，新一代农产品经纪人，正在用知识和技能重新定义这一行业。比赛中，参赛选手有本科及以上学历的超过46%，展现出鲜明的市场化产业化思维。“产品可能会滞销，观念不能‘滞销’。”李千在大学里学的是国际贸易专业。　　2022年是李千职业发展的分水岭。受供求变化影响，猕猴桃上市后价格走高，中秋节后行情迅速降温。

十六 | 果农们找李千帮忙卖果子，由于当地品种卖价偏高，而且猕猴桃硬度低、放不住，他联系的几家采购商都不肯收。　　跟村干部商量后，李千迅速组织果子分级。

十七 | 已经发软的，联系社区团购和就近市场，每斤赔3元快速卖出，但这只占一小部分。“好果子不能贱卖伤农，也不能囤货赌后市。”李千看上了直播电商。　　村民合拍、地头直播、现摘现发……经过反复尝试，真实场景吸引来第一波流量，1小时卖了200多单，一半多订单来自新疆——受制于运输、推广等难题，当地猕猴桃市场尚处空白。“这一市场机遇必须抓住。

十八 | ”李千马上联系物流公司，协商解决运费问题，并连夜赶到乌鲁木齐，对接当地恒温仓。线上发货稳定后，他又跑到天山周边的牧场做推销。在平台助推下，两个月，19.1万单猕猴桃销售一空。　　伴随新业态、新模式涌现，越来越多农产品经纪人利用线上精准推介等手段，提高了交易效率和市场匹配度，并依托多种方式联农带农，促进互利共赢。“现代农业高质量发展，对农产品经纪人的文化素质以及信息搜集、市场分析等能力提出了更高要求。”中国农业大学经济管理学院教授韩一军说。　　为帮助农产品经纪人持续提升能力水平，多地出台针对性培育激励措施。浙江将此次大赛获奖选手认定为“浙江金蓝领”，甘肃向优秀选手提供定向流量、专属IP打造、精准产销对接等支持。“我们持续完善农产品经纪人专业培训机制，开展市场营销、电商运营、品质管控等系统培训。”陕西省西安市农业农村局市场与信息化处负责人说。　　农业农村部市场与信息化司有关负责人介绍，当前已会同有关单位搭建了农产品经纪人数据库，编印《农产品经纪人实务200问》。今年，农产品经纪人培育还纳入了高素质农民培育计划。下一步，将从标准、竞赛、培训、金融、渠道、制度等多方面发力，推动农产品经纪人职业化专业化规范化发展，加力打造一支懂农业、通市场、守诚信、联农带农的骨干经纪人队伍。