This invites me to articulate the intended audience for this blog. I initially intended the blog to be for respectful discussions among academics, tax professionals and students in the processing of training for academia or a tax profession. In many ways, I intended it as an extension of my courses I teach at University of Houston School of Law. The target audience did not include lay people.
Since the IRS started its offshore initiative and specifically implemented the first OVDP in 2009, however, many lay people began using the blog as a resource to better equip them to make the decisions appropriate to their circumstances involving offshore accounts. At first, I did not welcome that development because I was concerned that the content of the blog entries, not pitched to lay people, would be confusing to them and might lead to poor decisions. I thereafter began to feel that such lay readers were getting something useful, even as I maintained my principal approach to target tax professionals and tax students in the content provided. I have thus expanded my vision of the intended audience for the blog.
For that intended audience, I will use the comment moderation feature to block those comments that are not helpful. Let me just use an example from today's comments:
Censorship in defense of bigotry. Such was a favored practice of the Nazi regime. Is this America's desired future?This is a fairly typical comment by this person. This comment does not help my intended audience deal with real issues. I therefore have rejected the comment and will reject others by any commenter that I do not believe to be helpful to serious readers of this blog.
My goal is to be helpful. I will strive to serve my intended audience in moderating the emails.