Tax Season Tribune

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The tax season pickle

By Sandy Weiner, J.D.

Contributing Editor

Okay, I have a confession to make. I have become one of the myriad of “golden agers” who have joined the pickleball craze. I was never one for team sports; they were always way too much pressure for me. But I could never resist a ping pong table, and there my inner competitive monster would always come out. Friends who had seen me at the ping pong table said I’d love pickleball and, no, it didn’t require nearly as much energy as tennis, so I thought, why not, “I’ll give it a try.” 

And that was the last mild-mannered phrase you have since heard me utter about pickleball.

Here are a few of the things I absolutely love about pickleball:

  • You are constantly being yelled at to stay out of the kitchen;
  • I’m nowhere near a computer;
  • The majority of folks playing are my age or older;
  • It’s a great way to meet people who are rarely going to have the time to ask you any tax questions; and
  • Unlike golf, you can always find the ball after you hit it.

And now that I’ve become hooked, I highly recommend my fellow tax professionals to join in, especially during tax season. I know, you’re thinking I’m crazy, but hear me out.

First, pickleball scoring is significantly less complicated than calculating alternative minimum tax. When your brain is fried from determining whether your client's crypto trades constitute a wash sale, there's something refreshing about a scoring system that doesn't require a master's degree to understand. Plus, shouting “7-3-2!” is far more satisfying than working with balance sheets.

The “kitchen” rule in pickleball (where you can't volley from the non-volley zone) is also oddly familiar to tax practitioners. Just as you wouldn't dare step into the kitchen during a game, you know better than to step into certain tax positions without substantial authority. Both mistakes can result in painful penalties, though at least pickleball doesn't involve IRS notices.

Consider the therapeutic benefits: Every dink shot is an opportunity to release the pent-up frustration of dealing with clients who bring their tax documents in a shoebox. Each serve becomes a symbolic launching of those passive activity loss limitations into the stratosphere. And nothing beats the stress relief of smashing a pickleball after spending hours on hold with the IRS.

Moreover, the social aspect of pickleball provides a much-needed escape from tax isolation. Instead of talking to your office plant about depreciation schedules, you can discuss them with fellow players who will quickly change the subject to literally anything else.

Remember: Tax season is temporary, but pickleball addiction is forever. Besides, the only audit you'll face on the court is whether your serve was actually out. And unlike tax disputes, those can be settled with a friendly “do-over.”

Pickleball racket and ball

Bitcoin facts and firsts

By Kathryn Zdan, EA

Editorial Director

From its humble beginnings trading for pennies to becoming legal tender in sovereign nations, from pizza purchases that made history to lost fortunes buried in landfills, Bitcoin has already had a journey that rivals the best Hollywood scripts.

Here are some fun facts about everyone’s favorite magical internet money.

Bitcoin factoids

Satoshi Nakamoto, Bitcoin's creator, owns around 1 million bitcoins (worth billions of dollars) but has never moved or spent them.1 The FBI became the holder of (at the time) the largest Bitcoin wallet in the world after seizing 144,000 bitcoins from the Silk Road marketplace in 2013.2 However, Satoshi Nakamoto is the largest Bitcoin holder.

There's a limited number of bitcoins that will ever exist — 21 million. However, due to lost wallets and passwords, the actual number of usable bitcoins is significantly lower. Some estimates suggest up to 20% of all bitcoins are permanently lost.

For example, James Howells accidentally threw away a hard drive containing 8,000 bitcoins in 2013.3 He repeatedly tried to get permission to excavate the Welsh landfill where it's buried, even offering the local council a percentage of the recovered funds.

(Following a hearing, a High Court dismissed Howells’ claim for excavation in January 2025, ruling that it had no prospect of success.)

A few people have had QR codes of their Bitcoin wallet addresses tattooed on their bodies, allowing for quick transactions by scanning their skin.4

Bitcoin firsts, a timeline

The first Bitcoin whitepaper was published by Satoshi Nakamoto on October 31, 2008, titled “Bitcoin: A Peer-to-Peer Electronic Cash System,” which describes the original plan and protocol for Bitcoin.

The first Bitcoin block (the Genesis block) was mined on January 3, 2009.

The first Bitcoin transaction occurred on January 12, 2009, when Satoshi Nakamoto sent 10 BTC to Hal Finney.

The first Bitcoin exchange, Bitcoin Market, was established in February 2010.

The first real-world Bitcoin transaction was on May 22, 2010 (also known as Bitcoin Pizza Day), when Laszlo Hanyecz paid 10,000 BTC for two Papa John's pizzas (roughly $41 at the time, or $0.0041 per Bitcoin). The Bitcoin Pizza Index tracks how much that purchase would be worth in today’s Bitcoin: https://bitcoinpizzaindex.net/.

The first major company to accept Bitcoin payments was WordPress in November 2012.

The first Bitcoin ATM was installed at Waves Coffee Shop in Vancouver, Canada, on October 29, 2013. The first Bitcoin ATM in Europe was installed in Bratislava, Slovakia in December 2013. The first Bitcoin ATM installed in the United States went online on February 18, 2014, in a cigar bar in Albuquerque, New Mexico, but was removed 30 days later.

The first country to adopt Bitcoin as legal tender was El Salvador on September 7, 2021.

A few fun facts about this week’s writers:

Sandy Weiner, J.D.

Sandy Weiner, J.D., as California editor, loves all things California. Whether it's hiking at Big Sur or playing at the beach in San Diego where she lives, Sandy takes full advantage of all that California has to offer as a way to clear her head after trying to comprehend and explain California's Revenue & Taxation Code.

Kathryn Zdan, EA

Kathryn Zdan, EA, spends her non-Spidell hours on photography and watching horror films (and then sleeping with the light on). She also enjoys hiking, biking, and watching foreign films.

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