Having said that, I bet this lawsuit will end in nothing done.
If I read you correctly fillippone, I am having troubles understanding how you would be giving much if any benefit of the doubt to the state in a matter like this that seems quite likely to be motivated to harass someone like Saylor and his company...
I am not exactly sure where the burden of proof lies. It should lie with the Government to prove its case, but tax laws can sometimes be a bit weird in the way they play out.. so the threshold of this issue would be year by year tax laws for each of the 10 years that they are claiming that Saylor had really lived in DC, when he said that he was living in other lower tax jurisdictions. So it would seem to me that the state would have to show that Saylor was actually staying in DC for each of those 10 years for more than half of the time - half of the time +1 day.
And the company has nothing to do with this, except that the IRS is wanting to claim that the company was conspiring to cover up on behalf of Saylor.. So then the IRS can get into the idea of co-mingling and was Saylor keeping his matters sufficiently separate from the company - and likely there had been quite a bit of commingling going on which happens with many companies versus businesses, but usually more sophisticated players are going to be smart enough to keep them sufficiently separate so that the corporate veil is not allowed to be pierced.
So I am thinking that if the company shows a certain amount of evidence that Saylor had been living for more than 50% of his time in DC for each of the 10 years, then maybe Saylor would have to go back and show evidence of where he was in terms of at least that question, and I had not even known that anyone was required to keep tax records back for that long - absent some special and/or extenuating questions?
I don't really fell like looking up each of these matters, beyond just wanting to make my point that there seems to be quite a bit of knee-jerk reactions on the side of the state's supposed good intentions here, yet I believe that the more reasonable knee-jerk reactions would being more skeptical of the state good intentions, and their seeming intentions to harass Saylor with their stupid vague-ass laws.. and don't get me wrong I am surely not anti-state and I am not even anti-taxes, even though in this case, on the face, it does appear that there may well be some abuse of power in terms of the IRS, overextending of matters in terms of building in private rights of actions for whistle-blowers to get rewarded, and just the seeming likely anti-bitcoin overtones - in terms of undermining Saylor's credibility - even though many of us likely believe that Saylor has pretty decent attorneys, yet I can see that there are possibilities that he could be personally burdened by these kinds of matters - especially when one procedure can lead to other procedures and part of governmental abuse of power are when then engage in fishing expeditions and then various other agencies can share in their findings to persecute in other ways.. and some of us may wonder how Saylor is being brought up on supposedly outrageous conduct - while in the meantime we have guys like Craig Wright still roaming free and not seeming to get much of any punishment for his ongoing abuse of the legal system.... ok.. I am starting to deviate, I will admit.