A Bracha ToPekud74 Riemer

PEKUD74

TORAH-FAX 5774 PEKUDEI

A BRACHA TO BE RECITED WHEN PAYING YOUR INCOME TAX

BY RABBI JACK RIEMER

I hope that everyo e here rea!i"e# ho$ %ortu ate you are to &e!o ' to thi# #y a'o'ue( )or the mea#!y %e$ hu dred thou#a d do!!ar# that $e char'e %or due# here i thi# co 're'atio * you ot o !y 'et i #i'ht# i to the Torah+ you a!#o 'et practica! advice o ho$ to ma a'e your &u#i e## a%%air# a# $e!!( )or e,amp!e* thi# mor i '* I $a t to 'ive you #ome practica! advice o ho$ to prepare your i come ta,( I a#k you- do the other ra&&i#* at the other #y a'o'ue# that you mi'ht 'o to* 'ive you advice o ho$ to prepare your i come ta,. /r do they o !y #peak a&out Torah a d a&out #piritua! matter#. I re#t my ca#e( The rea#o I $a t to #peak a&out ho$ to prepare your i come ta, today i# &ecau#e 0ud'me t Day i# comi '( Apri! 11th i# 2om 3adi ( It i# the day $he our i come ta,e# are due( A d i a other mo th* it $i!! #oo &e here( A d #o I mu#t a#k youAre you ready yet. 4either am I( I am &y ature a procra#ti ator( I &e!ieve that you #hou!d ever put o%% u ti! tomorro$ that $hich you ca put o%% u ti! the day a%ter tomorro$( A d #o I am o e o% tho#e peop!e $hom you #ee #ta di ' i !i e at the po#t o%%ice i the c!o#i ' hour# o% Apri! 11th( But today* I $a t to do three thi '#( )ir#t* I $a t to o%%er you a um&er o% practica! #u''e#tio # o $hat you ca do $ith your time i #tead o% #pe di ' it prepari ' your ta,e#( A d the * I $a t to o%%er you a #u''e#tio o $hat &racha you #hou!d #ay $he you do mai! i your ta,e#( A d the I $a t to #tudy $ith you the pa##a'e i the Torah that dea!# $ith i come ta,e#(

A Bracha ToPekud74 Riemer

6et me &e'i &y o%%eri ' you a um&er o% #u''e#tio # o $hat you ca do i #tead o% $orki ' o your ta,e#( !( 2ou ca make a copy o% your !a#t year7# i come ta, %orm#* cha 'e the date o it* a d #e d it a'ai ( A%ter a!!* i% it $orked !a#t year* $hy #hou!d it ot $ork thi# year. A d thi k o% ho$ much time you $i!! #ave i% you do it thi# $ay( 5( 2ou ca c!ea out your 'ara'e i #tead o% $orki ' o your ta,e#( 8he $a# the !a#t time you $e t throu'h your 'ara'e a d !ooked at the thi '# that are #tored there. I% you 'o throu'h your 'ara'e care%u!!y* you may %i d o e o% t$o thi '# there- 2ou may %i d thi '# that you ca do ate i order to ear a deductio o your ta,e#( /r you may %i d #ome thi '# there that you ca #e!! i order to he!p pay your ta,e#( A d #o* my #u''e#tio to you i#- i #tead o% #itti ' at your de#k a d tryi ' to %i'ure out your ta,e#* !eave that ta#k ti!! the day a%ter tomorro$* a d c!ea up your 'ara'e i #tead( 9( Ba!a ce your check&ook( 2ou may %i d a &a k error i your %avor( I% you do* you $i!! have to dec!are it a# i come* &ut it $i!! he!p you pay your ta,e#( /r- you may %i d a error i the &a k7# %avor* i $hich ca#e you $i!! have !e## mo ey $ith $hich to pay your ta,e#( But either $ay* i# 7t &a!a ci ' your check&ook a much more e tertai i ' $ay to #pe d your day tha %i'uri ' out your ta,e#. :o do that* a d $orry a&out your ta,e# the day a%ter tomorro$( 4( 8ork out at the 'ym( I% you do* you $i!! !ive !o 'er* a d #o you $i!! &e a&!e to pay ta,e# %or more year#( That #hou!d make 'oi ' to the 'ym a deducti&!e e,pe #e( But* %or #ome rea#o * the IR: doe# ot #ee it that $ay( I do 7t k o$ $hy(

A Bracha ToPekud74 Riemer

1( :cru& your kitche %!oor( I% you do* it $i!! &e #o c!ea that you ca eat o%% it* $hich $i!! #ave you mo ey o di i ' room %ur iture or 'oi ' out to eat* $hich are &oth ot deducti&!e e,pe #e#( ;( Read the appea!# %or charity that you 'et i the mai!( The ta,e# $o 7t 'et do e $hi!e you are readi '* &ut at !ea#t you $i!! %ee! &etter* a%ter you have read ho$ ma y peop!e are $or#e o%% tha you are( 7( Trim the &u#he# a d $ork i the 'arde ( 2ou may thro$ out your &ack &y doi ' thi#* a d* i% you do* you ca deduct the co#t o% the doctor a d the dru'# he $i!! pre#cri&e a# !e'itimate medica! e,pe #e#( :o i a #e #e* the 'over me t $i!! &e your part er i maki ' your 'arde !ook $e!!( <(Take the kid# o a trip %or #pri ' &reak( 8e!!* may&e #pri ' &reak i# over &y o$* a d I do 7t thi k you #hou!d take the kid# out o% #choo! %or thi#( A d &e#ide#* it i# ot deducti&!e* thou'h it #hou!d &e( A d #o #hou!d the vacatio that you take $he you come &ack i order to recuperate %rom the %ir#t vacatio ( Ta!k to your accou ta t a d #ee i% you ca per#uade him to !et you deduct the co#t# o% the #eco d vacatio * u der =>e ta! 3ea!th- e,pe #e#( It i# $orth a try( A!! he ca do i# #ay o( ?( Take your $i%e out to di er( Tech ica!!y* that i# ot deducti&!e either* &ut at er a# a

!ea#t it $i!! &e more %u tha #itti ' home tryi ' to %i'ure out your i come ta,e#( I thi k that i% you ta!k a&out &u#i e## duri ' the mea!* you ca c!aim the di deducti&!e e,pe #e* &ut I do 7t thi k you ca 'et a$ay $ith deducti ' the de##ert( A d 1@( I% a!! e!#e %ai!#* hire a pro%e##io a! accou ta t a d !et him do your ta,e#( That i# pro&a&!y the &e#t thi ' to do* a d &e#ide#* $hat he char'e# I: deducti&!e(

A Bracha ToPekud74 Riemer

The#e are my te #u''e#tio # %or $hat to do i #tead o% $orki ' o your ta,e#( I hope that at !ea#t o e o% them $ork# %or you( 6et it ever &e #aid that thi# #y a'o'ue doe# ot 'ive it# mem&er# practica! advice( /ther ra&&i# may teach their co 're'a t# ho$ to !ive more #piritua! !ive#* &ut thi# ra&&i trie# to 'ive you do$ to earth advice o the matter# that co cer u# a!!* a d that i# $hy I have prepared the#e te #u''e#tio # %or you today( I admit that the#e te #u''e#tio # are ot a# importa t a# the Te Aomma dme t#( I %act* I &e!ieve that i% you keep the Te Aomma dme t#* you $i!! have a much ea#ier time %i!!i ' out your i come ta,e# tha i% you keep the#e te #u''e#tio #* &ut I o%%er the#e te #u''e#tio # %or your co #ideratio a y$ay* a d I hope that they $i!! &e o% he!p to you( A d my e!eve th #u''e#tio i#- I% a y o% the#e te #u''e#tio # $ork %or you* a d i% they e a&!e you to pay !e## i come ta,* $ou!d you p!ea#e 'ive #ome o% the #avi '# to the #y a'o'ue. Thi# i# #ure!y deducti&!e* a d it $i!! &ri ' you much &!e##i '* i thi# $or!d a d i the e,t a# $e!!( A d o$* my #eco d Bue#tio i#- 8hat prayer or $hat &!e##i ' #hou!d you #ay a# you mai! your ta,e# i . I k o$ $hat prayer you are thi ki ' o%- CDear Dod* p!ea#e may I ot &e auditedEF &ut that i# ot the o e I have i mi d( The &racha that I $ou!d #u''e#t that $e recite a# $e mai! our ta,e# i come# %rom the Amidah( 8e #ay it every day* &ut I thi k $e #hou!d #ay it $ith #pecia! %ervor $he $e #ay it o Apri! 11th( It i#- CBaruch atta 3a#hem * me!ech ohev t#edaka umi#hpatF G B!e##ed are you* / 6ord* the Ki ' $ho !ove# ri'hteou# e## a d Hu#tice(

A Bracha ToPekud74 Riemer

I thi k that i# a importa t &!e##i ' to #ay a!! year* &ut that $e #hou!d #ay it $ith #pecia! empha#i# o the day that $e mai! i our ta,e#( )or $hat it #ay# i# that the Dod to $hom $e pray care# a&out a d !ove# tho#e $ho do ri'hteou# e## a d practice Hu#tice( I a!! the re#t o% the 1? &!e##i '# o% the Amidah* $e de#cri&e a d prai#e Dod %or $hat 3e doe#( 8e tha k 3im %or 'ivi ' u# k o$!ed'e* %or hea!i ' the #ick* %or 'atheri ' our peop!e* %or re&ui!di ' 0eru#a!em* %or %or'ivi ' our #i #* etc( etc( But i thi# pa##a'e* $e #peak* ot o% $hat Dod doe#* &ut o% $hat Dod !ove#E A d $e dec!are that Dod !ove# tho#e $ho are ho e#t a d $ho do ot cheat( Thi# &!e##i ' i# a remi der that* eve i% our ta,e# do ot 'et audited here o earth* that eve i% our ta, %orm 'et# &y the computer o% the IR:* that $e #erve a Dod $ho care# a&out ri'hteou# e## a d $ho !ove# ho e#ty( It i# 'ood to !ive i o e o% the %reeGe#t cou trie# o earth( A d it i# 'ood to make #o much mo ey that $e have to pay a !ot o% ta,e#( A d there%ore* $e ou'ht to reHoice a d $e ou'ht to &e tha k%u! that $e have &i' ta,e# to pay( 8e ou'ht to #ay- =tha k Dod7 %or the mo ey that $e o$e the 'over me t( A d $e ou'ht to #ay thi# &racha %rom the Amidah each time $e mai! our ta,e# i ( A d o$* o e !a#t $ord o% Torah- The #edra o% Pikudey i# ot e,act!y the mo#t i tere#ti ' #edra i the Torah+ ot &y a !o ' #hot( It i# a !o ' a dIDod %or'ive me %or #ayi ' #o* a &ori ' !i#t o% ho$ much each o% the ho!y o&Hect# i the >i#hka co#t to make( 8hat do $e eed it %or. The >idra#h #ay# that >o#e# i #i#ted that it &e there( 3e u der#tood that the >i#hka $a# &ei ' &ui!t $ith pu&!ic %u d#( A d there%ore* $he it $a# %i i#hed* he i #i#ted o 'ivi ' the peop!e a detai!ed accou t o% ho$ much each o&Hect co#t( 3e did ot $a t a yo e to #ay that >o#e# pro%ited &y eve a pe y %rom the mo ey he co!!ected %or a #acred purpo#e(

A Bracha ToPekud74 Riemer

A d the !e##o %or u# i thi# #edra i# that $e too have a re#po #i&i!ity to accou t %or our %u d#* %or the mo ey $e ear a d %or the mo ey $e #pe d( 8e have a o&!i'atio to !et the 'over me t k o$ $here the mo ey $e ear ed came %rom* a d $e have a o&!i'atio to !et the 'over me t k o$ $here it $e t( )or re!i'io i# ot o !y a d ot primari!y co cer ed $ith the ka#hrut o% the %ood that $e eat( It i# co cer ed $ith that* &ut it i# a!#o co cer ed $ith the ka#hrut o% the mo ey that $e have( The Kot#ker Re&&e !ived at a time $he 0e$# $ere very meticu!ou# a&out the ka#hrut o% the %ood that they ate( 4o 0e$ $ou!d dare eat a e'' that had a &!ood#pot o it( The very idea o% eati ' a e'' that had a &!ood#pot o it $a# a&horre t to every 0e$( The Kot#ker tau'ht hi# di#cip!e# that Ca 0e$ $ho $ou!d ot eat a e'' that ha# a &!ood#pot o it &ut that $ou!d ot &e &othered to #pe d a ru&!e that had a &!ood#pot o it* i# ot a 0e$(F A d that i# the dvar torah that every o e o% u# #hou!d take to heart $he $e make out our ta,e#( To &e care%u! a&out the ka#hrut o% $hat 'oe# i to our mouth# a d ot to &e Hu#t a# care%u! a&out the ka#hrut o% $hat 'oe# i to or out o% our $a!!et# i# to vio!ate the Torah( :o !et thi# &e the &racha that $e #ay $he $e mai! i our ta,e#- CBaruch atta 3a#hem* me!ech ohev t#adaka umi#hpatF* a d !et thi# &e the thou'ht that i# i our heart# a# $e make out our ta,e#- the Kot#ker $a# ri'ht( A d to thi#* !et u# a!! #ayame (