ohmidog!

We don’t really know that Jan Van Dusen is crazy, we just suspect a tinge of that might be involved — and it could be good crazy or bad crazy – when someone invites 70 stray cats into their home.

Van Dusen, 59, is a former family-law attorney who lives alone (not counting the cats) in Oakland, Calif., where she’s a volunteer and foster care provider for an organization called Fix Our Ferals, which traps, neuters and cares for stray and feral cats.

In her 2004 tax return, Van Dusen deducted $12,068 in expenses related to caring for foster cats in her modest home – food, veterinarian bills, cat litter, paper towels, garbage bags, and a portion of her utility bills.

The IRS, as you might guess, said no, declaring the costs she incurred caring for strays as “nondeductible personal expenses,” as opposed to charitable contributions.

Van Dusen — and we’re sure all 70 cats agreed — didn’t think that was right and contested the IRS decision.

In 2009, the case wound up in Tax Court, where Van Dusen represented herself because she couldn’t afford a lawyer.

“If it came down to helping a cat with a medical problem or saving for retirement, I would spend on the cat’s care—as will a lot of rescue workers,” she told the Wall Street Journal, which carried a story Saturday about her victory.

According to the Journal, it was also a victory for animal rescue volunteers across the country, and volunteers in general. There are more than 1.5 million IRS-recognized charities, the article said, and the ruling makes clear that unreimbursed expenses incurred by volunteers working for them are deductible.

Van Dusen learned she had won her case earlier this month. “I was stunned,” she said. “It feels great to have established this precedent.”

She said her pretrial dealings with the IRS were “intimidating.” Once in court, she said, the agency’s lawyers “tried to portray me as a crazy cat lady.” The judge, Richard Morrsion, patiently allowed her to state her case.

“He had to go through all these receipts from Costco and ask questions like, ‘What were these paper towels used for?’ ”

Under his ruling, Van Dusen was allowed to deduct most of some bills and half of others for care of the feral cats. The judge stopped short of granting her total deduction because she didn’t have a valid letter from the charity acknowledging her volunteer work.

The IRS declined to comment on the case. It has 90 days to contest the ruling in  federal appeals court.

(Photo: By Michael Mullady; source: Wall Street Journal)

The woman who oversaw the revamping of dog law in Pennsylvania — helping the state shed its image as the puppy mill capital of the East – has been replaced as the state’s top dog law enforcement officer.

With a banker.

Jessie Smith, who was appointed by former Gov. Ed Rendell in 2006 to rewrite regulations for commercial breeding operations, is out.

Lynn Diehl, a former banker, is in. She’ll serve as director of the newly created Dog Law Enforcement Office.

Jessie Smith

Smith, a 20-year veteran of the state attorney general’s office when she was named special deputy secretary for dog law enforcement, oversaw dramatic changes in the way commercial breeding kennels are regulated in Pennsylvania, and helped put scores of substandard operations out of business.

The appointment of Diehl, with a relative lack of dog credentials, alarmed some, who fear the progressive steps underway in Pennsylvania could take a back seat to collecting revenue.

A spokesman for Gov. Tom Corbett, who is awaiting the delivery of two Airedale terriers as family pets, said the state remains commited to dogs. (New appointee Diehl has a dachshund.)

Smith was reassigned to the governor’s office of general counsel, where she will work with the Agriculture Department.

“Obviously, getting the kennels in compliance is a top priority, but there are a lot of other areas in dog law and in general with dogs in Pennsylvania that may have been put on a side burner and really need some attention too,” Mike Pechart, executive deputy secretary of the Department of Agriculture, is quoted as saying in an Associated Press article.

One of the areas needing attention, he pointed out, is the state’s Dog Law Restricted Account, which is funded mainly by dog license fees and pays for enforcement. The account is running out of money because too few dog owners comply with state licensing requirement.

Pechart said Diehl’s financial background “will be critical for the bureau.” Read more »