Apparently Lamar Odom enjoys being audited. Because I have to think when you sue the Internal Revenue Service over deductions you raise red flags on your returns from now until eternity.
But sue he did, according to Forbes. Without an attorney — these are personally signed pleadings.
Odom is fighting over two specific deductions — one he tried to take for $12,000 in fines paid to the league (money that does go to the NBA charities).
“The taxpayer claimed $12,000 of employee business expenses for fines that were assessed by the National Basketball Association,” he declared, writing in the third person. “These fines are commonly assessed on professional athletes and are work related. Therefore the fines incurred are ordinary and necessary employee business expense.” The petition, which listed his address as an agent’s office in Los Angeles, offered no details about the nature of transgressions leading to the fines.
Federal law generally prohibits tax deductions for financial sanctions resulting from criminal cases and matters like traffic violations. But Odom wrote, “The fines imposed by the team and the NBA are not imposed for the violation of any government law and are therefore not specifically excluded.”
If guys can write off fines, Rasheed Wallace should be a lot richer. The other deduction Odom wanted? Money to get in shape.
“The taxpayer claimed $178,337 of employee business expenses for professional training and conditioning,” he wrote. “The taxpayer’s employment contract requires that the taxpayer be in sufficient physical condition that allows him to perform as a professional basketball player throughout the basketball season.”
I’m not a tax attorney. Neither is Odom. Which is why my guess is the army of tax attorneys at the IRS wins this one. But you have to appreciate the effort.
Apparently, all it takes is a little public discussion of LeBron James‘ “broken” jump shot to get him back on balance and knocking down the three ball — he was 4-of-6 from deep Wednesday.
Then again J.R. Smith was 7-of-13, Kyrie Irving 4-of-5, and as a team the Cavaliers knocked down a record 25 threes — while shooting 55.6 percent — as they wiped the floor with the Hawks in Game 2.
In case you’re curious where the Cavs were hitting from, here’s the team’s shot chart.
The Houston Rockets aren’t in any rush to hire a new head coach, preferring to interview a wide range of candidates to find the right one. Jeff Van Gundy has been widely believed to be at the top of their list, now that Tom Thibodeau and Scott Brooks are off the market, but ESPN.com’s Marc Stein is reporting another name that has entered the mix: Mike D’Antoni, who last held a head coaching job from 2012 to 2014 with the Lakers and currently serves as the Sixers’ lead assistant.
The Pacers, meanwhile, haven’t made a final decision on Frank Vogel’s future with the team, but all signs seem to point to him getting let go in the next few days. And if that happens, Stein reports that Vogel will also be on Houston’s list of candidates.
Given the Rockets’ massive drop-off on the defensive end this season, Vogel would seem to be a better fit than D’Antoni. But it sounds like the Rockets aren’t close to finding a replacement for J.B. Bickerstaff, although it would make sense to have a new coach in place by next month’s draft.
On Monday, the Hawks played the Cavaliers close and even led in the fourth quarter, leading plenty of optimism that Game 2 would be equally competitive, that the Hawks had something to build on.
The Cavs dominated from the start on Wednesday, with a 123-98 final score that was far closer than the game actually was — the Cavs led 74-36 at the half and led by as much as 38 at one point in the second half.
The Cavs also hit 25 three-pointers, which is the all-time record for a single game — regular season or playoffs. J.R. Smith hit seven of them, along with four each from LeBron James and Kyrie Irving and three for Kevin Love.
18 of Cleveland’s threes came in the first half, also a playoff record, and this was all Atlanta could do:
That’s the kind of night it was for the Hawks, who now trail 2-0 in the series as it heads back to Atlanta.
LeBron James has always been an incredible passer. In the midst of the Cavs’ Game 2 beatdown of the Hawks, he zipped this one-handed beauty into the paint to Kyrie Irving, who kicked it out to Kevin Love for a corner three:
The three was just one of the 18 Cleveland hit in the first half, which set an NBA playoff record.