Before these tax-favored savings plans became commonplace, virtually every dollar of investment income from the savings of middle-income taxpayers was reported as taxable income and therefore counted as income in studies that use those older tax returns to estimate income distribution.

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On her 2006 Federal income tax return petitioner reported zero taxable alimony income.

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While she has faithfully reported all of her taxable income over the years, she has failed to file a form TD F 90-22.1 (downloads as a pdf).

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Indeed, the contributions to these accounts were even sometimes subtracted from taxable income, further reducing reported incomes among middle income workers.

FORBES: The Equality Of Reaganomics, And Fallacious Leftist Dissent

Taxpayers who reported and paid tax on all their taxable income but did not file FBARs, should not participate in the OVDI but should merely file the delinquent FBARs with the Department of Treasury, Post Office Box 32621, Detroit, MI 48232-0621 (and attach a statement explaining why the reports are filed late).

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A-19: Registered domestic partners who reported community income without regard to community property laws for a taxable year beginning before 2010 are generally not required to amend those returns to report half of the community income.

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The lower rates would cause more income to rise and be reported out of tax shelters, and to be taken in taxable and reportable cash rather than in tax exempt benefits.

FORBES: The Equality Of Reaganomics, And Fallacious Leftist Dissent