Depends on the Angle

Mr. W. to Stephen: "Isn't your sister Abigail beautiful?"
Stephen: "Yes, if you look at her from the right angle."

Andrew: "I was so cute when I was a kid."
Abigail: "I was cute, too, back when I was a kid. Then I lost my cuteness, but now I'm gaining it back again."

Mom, while discussing Hamas and Hezbollah: "They're in such a beautiful place. I don't understand why they just don't go down to the ocean and swim and think about God."

Stephen and David were making shadows with their hands on the wall of their room one night.
David to Mom: "What's this that I've made?"
Mom: "I think it's a puma."
David: "Nope, guess again."
Mom: "I don't know, it looks like a puma to me."
David: "No, it's the body of a puma and the head of Abraham Lincoln."

Sarah: "Some men are fallible. Others are more so."

David: "I'm allergic to socks. I don't wear socks."

Sarah: "John Donne said 'No man is an island'. He was right. He forgot to take the next step, though. No woman is a continent."

Sarah: "Could you hand me that silly little whatcha-ma-call-it thingy thing?"

Abigail to Sarah: "I learned a long time ago not to question your logic."

Woman: "Did you see that old man jump off the cliff into the river?"
Mrs. D: "That was my husband."
Woman: "Oh, dear! I would never let my husband do that."
Mrs. D: "I would never think of stopping mine."

Mr. D: "That's my walking partner: we go walking together every morning. He's only ninety."

Mrs. D: "What kind of tree is that?"
Mr. D: "It's a green tree."

Sarah: "The milk is bad."
Dad: "The milk isn't bad. It just tastes....different."

Ruthie: "I have two friends. One gives me good advice, and the other gives me bad advice. They both help."

Sarah: "Why do you have to do it just because I'm doing it?"
Andrew: "Because you opened the door, so I'm walking through."

Dad, reading 1st Corinthians: "...Where is the debater of this age?"
Stephen: "Sarah!"

Stephen: "It's good to cry a little bit everyday."

Andrew to Sarah, who was ordering him around: "You're acting like an old maid this morning, only worse."

Mom to Andrew: "Don't do that, because I do that, and it's bad."


photo by Jef Bettens

If...

I filled out a tax form today. You know, one of those ominous little black and white monsters who terrorize Americans like clockwork every April.

Oh! That reminds me. I wonder if anyone has ever thought of designating the IRS as a terrorist organization. After all, if you don't buy them off, they'll come with big guns and...

Never mind! Just kidding. To all the IRS agents out there reading this: I take it back! Really, I do.

Back to my story. So, I was filling out this tax form. And suddenly I see a little note at the bottom of the page.

"For federal tax purposes, you are considered a person if you are:

An individual who is a citizen or resident of the United States,

A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, or

Any estate (other than a foreign estate) or trust. See Regulations sections 301.7701-6(a) and 7(b) for additional information."

Wow.

That piqued my interest. You are a person if?

I always thought you were a person if you were capable of wondering if you are a person. Cogito, ergo sum! I mean, you'd think that most of the IRS's audience would be comprised of persons (Unless, of course, there's someone else on the planet who is interested in paying taxes. Yes! Let the primates foot the bill!).

Apparently I was mistaken. For all I knew, I might be a nonperson. For federal tax purposes, I could be anything!

My fingers twitched nervously, and I rocked slowly back and forth in my seat. The pressure was getting to me. Was I a person, or wasn't I?

I ran quickly through the list. I am not a partnership, corporation, company, association, or estate.

But I am an individual...right?

You can't be too careful. I rushed over to the nearest computer and typed in the address of my trusty friend: dictionary.com

"Individual"

The page had never loaded so slowly. I bit down hard on my lip and waited desperately for the verdict.

"Individual: a person."

What?

And to think that I went to all that trouble.

Thanks for the vote of confidence, tax form. It's nice to be sure.



See Regulation section 28450.2731 subsection 342.18(b) for additional information.