A Jewish Ethical Perspective to American Taxation
A JEWISH ETHICAL PERSPECTIVE TO AMERICAN TAXATION by Kenneth H. Ryesky, Esq. * I. INTRODUCTION: Several recent newspaper headlines and official press releases have reported instances of tax fraud or tax evasion involving rabbis and others who nominally or purportedly identify as religious Jews. 1 There is an obvious disconnect between such reported misdeeds and Jewish ethical principles as enunciated in the Halacha (Jewish law). Any system of taxation is replete with ethical issues, and the American system is no exception. This article will address the ethical issues and dynamics in the American system of taxation, 2 and critique them from a Jewish law perspective. 3 First, a * B.B.A., Temple University, 1977; M.B.A., La Salle University, 1982; J.D., Temple University, 1986; M.L.S., Queens College CUNY, 1999; member of the Bar, New York, New Jersey and Pennsylvania; currently a solo practitioner Attorney in East Northport, NY, and Adjunct Assistant Professor, Department of Accounting & Information Systems, Queens College CUNY, Flushing, NY; formerly Attorney, Internal Revenue Service, Manhattan District. Unless specified otherwise, any opinions expressed in this article are the viewpoints of the author, and do not necessarily represent the official position of any person, institution, or entity with respect to which the author is or has been associated, employed, or retained. 1 See, e.g. , Alan Feuer, Hasidic Rabbi and Assistant are Arrested in Tax Scheme , N.Y. TIMES , Dec. 20, 2007, at B7; Press Release #08-091, U.S. Attorney's Office, C.D. Cal., Israeli Banker Pleads Guilty in Sophisticated Tax Fraud and Money Laundering Scheme Linked to Spinka Sect: Another Defendant, A New York Rabbi, Agrees to Plead Guilty in Scheme (June 27, 2008), available at http://www.usdoj.gov/usao/cac/pressroom/pr2008/091.html (announcing guilty plea); Press Release #08-099, U.S.
[Show full text]