This hand-drawn flowchart, created during my law school tax class in 2012, explores the classic question: What happens when an employee receives free or discounted services from their employer? Is it income? Is it excluded? Is it… complicated? Yes.
The chart walks through the analysis under then-current tax principles, including fringe benefits, de minimis exclusions, and the finer points of “personal benefit or business convenience?” It’s colorful, dense, and filled with the kind of logic puzzles that make tax law weirdly enjoyable (or at least survivable).
Printed in full color from the original 2012 drawing on premium heavyweight matte paper—smooth, non-reflective, and FSC-certified or equivalent.
Important Note: Tax law changes frequently. This print is a visual artifact of 2012 law school thinking and not legal advice. Always check for current updates before relying on anything tax-related!
You can buy a copy of this print over at my Etsy shop.
Perfect for law students, professors, tax nerds, or anyone who appreciates flowcharts with footnotes in spirit.
Thanks for visiting—and remember, the IRS always gets the last word.