Hamill: Embracing the art of uncertain tax laws

A new year. A new tax filing season. Another tax act that creates confusion in its meaning.

Less guidance from a government with declining resources devoted to tax administration.

All of this contributes to an environment where even skilled tax practitioners face many issues with no definitive answer.

This is not new to this season. But the extent to which tax laws create uncertainty in application to client situations has been growing for some time.

You may think this is the start of a rant. While not immune to ranting, I am a tax nerd who enjoys the challenge of uncertainty.

How could anyone enjoy uncertainty? I have long taught continuing education courses to CPAs and attorneys.

By personal choice, I now do so only when I get to pick the topic. And the topics I select are always ones with no definitive answer. There are many.

If I must explain the joys of uncertainty to people, I try to make a connection to visiting an art museum or listening to the lyrics of a song.

I enjoy looking at Claude Monet’s “Water Lilies” series. There are about 250 of them. I have not seen them all.

If you visit a museum and join a group looking at a Monet, the fascinating thing is how each person will see something different.

Some focus on the lilies in the water. Others look at the reflections of the clouds or the trees on the water. Still others look at the Japanese bridge.

Each person sees something that is real. This is so even if they each see something different.

Vincent Van Gogh is another favorite of mine. I went to an exhibit of his that traveled across the country.

Don McLean wrote a hit song in 1971 called “Vincent.” It spoke to the life of an artistic genius ignored in his time, and who met a sad end to his life.

The song spoke of “Flaming flowers that brightly blaze” and “Swirling clouds in violet haze.” Anyone who saw Van Gogh’s “Starry Night” would relate to those words.

Some would look at the flaming flowers. Others to the swirling clouds. All would see different “colors changing hue.” Each looking at the same thing.

Great song lyrics are hard to understand. There are several websites that try to interpret song lyrics. Those who post to these sites each see something different.

Bob Dylan was asked by an interviewer what one of his songs meant. He replied, “I don’t know, what does it mean to you?”

The interviewer was clearly annoyed by this response. But I think it was an honest response. A great song means different things to different people.

I cannot create great art. Not even dogs playing poker. I would like to be a songwriter, but I am certain that I have no talent for those types of words.

But I can handle creative use of the uncertainty in our tax laws in ways that can create reasonable interpretations that help clients and satisfy professional standards.

The dogs playing poker inspire little debate among art lovers. “I’m feeling low because I lost my honey, she took my truck and all my money” is not a great song.

Great artwork speaks to different people in diverse ways. It inspires debate. Great song lyrics mean different things to different people.

I love to stand by a painting and hear people describe it differently. I visit websites where people explain song lyrics with radically different meanings.

No one rants because people interpret art in diverse ways. Instead, we appreciate the beauty and complexity of the work.

No matter what you do in life, it is important to be comfortable in your own skin. Own who you are.

The Irish author Oscar Wilde said, “Be yourself, everyone else is already taken.” I love the challenge of interpreting our bizarre and uncertain tax laws.

Frank Zappa said, “If you end up with a boring, miserable life because you listened to your mom, your dad, (or) your teacher …. then you deserve it.”

I’ve done this column for decades now. I still enjoy writing about our crazy tax laws. If at times you don’t understand what I write, consider that I probably don’t either. Celebrate that with me.

Jim Hamill is the director of tax practice at Reynolds, Hix & Co. in Albuquerque. He can be reached at jimhamill@rhcocpa.com.