You can often navigate the tax concept of constructive receipt so you are taxed later.
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Accordingly, the very definition of constructive receipt relied upon by the Director fails in this case.
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There is no constructive receipt if you condition your signature on receiving payment in the fashion you want.
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Because you condition the transaction on a transfer of legal rights (title and delivery), there is no constructive receipt.
Apart from the obvious importance of the constructive receipt rule, these cases are also about being consistent and sticking with your choices.
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Constructive receipt requires you to pay tax when you have a legal right to payment even if you chose to be paid later.
It is that during the years of the fraud the taxpayers were in constructive receipt of the fictious income, because they would have gotten it if they asked for it.
Is this constructive receipt?
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