赚点数的时候交了税，被杀全家了点数被银行没收了这税要咋处理，有办法要回来吗？倒不是说我真的就差那几十刀的税，我更关注的是理论探讨。
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税是交给irs的，要回来比较难，问银行要钱比问irs要钱简单一点
我更关心的是理论探讨。
按说我都给IRS交税了，是不是可以说这个是我的收入我的财产了？既然是我的，银行有权做这种随意没收的处置吗？如果银行可以随便没收，那是不是一开始这钱就不该算作我的收入？
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amend tax return?
让他们给你发新的 1099 ？
Amex是否可以没收点数：属于contract law，是合同认定的违约惩罚就可以。
点数按irs现行规则，rebate属于买东西之后的打折，不算income；refer算income。但就算是income，其所有权的转移是消费者与Amex合同违约条款的一部分。
例如租客在租房时向房东交了定金，定金的所有权属于租客(可能是租客当年的工资收入)，但如果房东认为出现违约行为，定金的所有权可以转移给房东。
是否违约是另一个仲裁/诉讼。
是否可以算capital loss？：我认为不是。
算作capital loss的依据是Sec 1234A，即某项(财产)权或义务的中止：
26 U.S. Code § 1234A - Gains or losses from certain terminations
Gain or loss attributable to the cancellation, lapse, expiration, or other termination of—
(1) a right or obligation (other than a securities futures contract, as defined in section 1234B) with respect to property which is (or on acquisition would be) a capital asset in the hands of the taxpayer, or
但这里限定的是capital asset。点数无论是不收税的rebate，还是算做income的referral，在目前规则下都不是capital asset，没有cost basis和gain/loss。
找到一个判例，法庭强调了Sec 1234A只能按字面意思去理解capital asset，但由于只涉及到房地产，不完全适用。
是否可以从irs处拿回原先点数对应的税款：我认为可以，适用Sec. 1341 claim of rights.
(1) an item was included in gross income for a prior taxable year (or years) because it appeared that the taxpayer had an unrestricted right to such item;
(2) a deduction is allowable for the taxable year because it was established after the close of such prior taxable year (or years) that the taxpayer did not have an unrestricted right to such item or to a portion of such item; and
(3) the amount of such deduction exceeds $3,000,
条件是纳税人原先认为对某物有unrestricted right，但后来(a later tax year)发现没有(没收)，且超过金额超过$3000。按investopedia，常见的情况是工资误发，发现错误后退回。
then the tax imposed by this chapter for the taxable year shall be the lesser of the following:
(4) the tax for the taxable year computed with such deduction; or
(5) an amount equal to—
(A) the tax for the taxable year computed without such deduction, minus
(B) the decrease in tax under this chapter (or the corresponding provisions of prior revenue laws) for the prior taxable year (or years) which would result solely from the exclusion of such item (or portion thereof) from gross income for such prior taxable year (or years).
弥补损失的方法对纳税人友好。可以二选一
- 在本年度将forfeiture算做loss(itemized deduction)，抵掉income。
- 或者也可以在本年度照常计算tax，然后减去点数以前交的税(Schedule 3, Line 13 b Section 1341 credit for repayment of amounts included in income from earlier years)。
TCJA降低公司税以后，有人用以上规则套利。
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钛专业了
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牛逼，这是ai还是人类？
支持搞一个这个仲裁/诉讼