Spidell's Tax Season Tribune

National what day???

By Sandy Weiner, J.D.

California Editor

One of my many hats I wear at Spidell is searching the news for various tax topics to make sure we’re on top of all the latest developments in the tax world. While scouring these various sources, I frequently come across some unusual tidbits, both tax and non-tax related.

For instance, in a Forbes e-mail I subscribe to, I learned that March 11 is National Oatmeal Nut Waffles Day. For all the fun facts related to this important national day, see: https://www.daysoftheyear.com/days/oatmeal-nut-waffles-day/.

What stood out to me was that the precursor to these tasty treats dates back to ancient Greece’s “obeios,” simply batter cakes cooked between hinged metal plates over a fire; and that the first written waffle recipes in Europe combined flour, eggs, and wine or water in molded irons. Gotta love those Europeans.

The other irony is that March 11 is also World Plumbing Day.

I’m sure we can spend hours going down the national day rabbit hole, and feel free to do so at : https://www.daysoftheyear.com/. But it is the middle of March, and most of us don’t have the time to waste unless of course it relates to business or taxes, so here are a few more financial-focused national days that you might be interested in.

January 31 is Hug an Economist Day, which makes sense because January 31 is also Eat Brussel Sprouts Day, Scotch Tape Day, and Hell is Freezing Over Day.

February 12 is Lost Penny Day, a day to take the time to find all those lost pennies that have slipped between your car seat cracks or fallen to the closet floor or behind a dresser. Although given that the U.S. Mint is no longer printing pennies, this national day’s days may be numbered, so make the most of it while you can?

The entire month of March is dedicated to National Clean Up Your IRS Act Month to encourage taxpayers to get their financial records in order for filing season. And as much as we tax nerds may love this idea, it’s more likely that our clients will be participating in other celebrations this month including Dr. Seuss Day (March 2), National Dance the Waltz Day (March 4), National Cheese Doodle Day (March 5), National Napping Day (March 9 and my personal favorite), and National Skipping Day (March 27).

We all know that April 15 is Tax Day, but did you also know that it is National Banana Day, Titanic Remembrance Day (fitting for some of our clients), National Rubber Eraser Day (even more fitting for some of our clients), and even better yet, “National That Sucks Day.”

And two days our children will be quick to remind us about: October 6 and October 13, National Transfer Money to your Daughter Day and National Transfer Money to your Son Day, respectively. Not surprisingly, the days were initially sponsored by Zelle.

Speaking of days…

National Slam the Scam Day was on March 5, the same day the IRS released its 2026 Dirty Dozen list of tax scams.

This year’s list contains a new item for abusive undistributed long-term capital gains claims, replacing prior fuel tax credit concerns. This item was added because the IRS continues to see an increase in overstated or fabricated claims tied to Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains.

Also, the number 2 scam is AI-enabled IRS impersonation by phone (robocalls, voice mimicry, spoofed caller ID). Not only does the IRS remind taxpayers that they will contact them via mail first and will not leave prerecorded messages threatening arrest, but the IRS also generally cautions taxpayers not to rely on AI-generated responses to complex tax questions and to verify any calculations or information provided by AI.

You can access the full list of Dirty Dozen scams at: www.irs.gov/newsroom/dirty-dozen-tax-scams-for-2026-irs-reminds-taxpayers-to-watch-out-for-dangerous-threats.

Sales tax code red (salsa)

By Kathryn Zdan, EA

Editorial Director

In a New York hot dog restaurant, dial the right number in a vintage phone booth and it opens to reveal the door to a speakeasy.¹ Within Disneyland, at 33 Royal Street, ring the bell and say your name; if you’re on the list, the door will open to the mysterious Club 33.² And next time you’re in Kerman, California, and you want to access the area’s best sopes, you’ll have to … well, you just have to walk into the Shasta Market to find the secret taquería that was discovered by a state tax agency.

Shasta Market is a mini mart that generally sells beer, tobacco products, soda, lottery tickets, etc. In June 2018, a cigarette and tobacco products inspection was conducted by the California Department of Tax and Fee Administration (CDTFA), which is responsible for administering sales and use taxes as well as tobacco, alcohol, fuel, cannabis, and other taxes and fees. The CDTFA discovered the mini mart now included a taquería where there was none before. Forget cigarettes sold without tax stamps, we have unreported sales of hot prepared food³ and an eating area that seats 10–15 people. Swarm! Swarm!

The CDTFA inspected the mini mart’s records and found no evidence that taquería sales had been reported and estimated $73,484 in unreported sales going back through 2017. Shasta Market argued that the taquería was not operating during 2016 through October 2018. However, the CDTFA located a November 2017 Facebook post made by an unrelated third party that included a photo of hot prepared food and the glowing review: “Chicharrón con chile sopes are the best thing in this entire town! #shastamarket.”

During an appeal hearing, the Facebook post was hailed as “highly probative,” and the CDTFA’s assessment was upheld. It probably didn’t help that Shasta Market didn’t provide any evidence supporting its arguments that the taquería wasn’t actually open during the period at issue.

For those who are unfamiliar with sopes, they are traditional Mexican snacks consisting of thick, handmade corn masa patties with pinched, raised edges to hold toppings. They are fried until crispy on the outside and soft inside, then topped with refried beans, cheese, salsa, lettuce, and shredded meat.

So next time Shasta Market decides to sell sopes, they may want to consider setting up a better secret password before people can indulge and swearing them to secrecy. No cell phones allowed.

A few fun facts about this week’s writers:

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, 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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