The Tax Court has imposed first and second tier excess benefit taxes on the CEO of The Association for Honest Attorneys, who used the organization’s money for personal purchases over a three-year period. The total amount for the three-year period is more than $88,000. Joan Farr, (formerly known as Joan Heffington) was the CEO of the Association operating from her home. During the three years, she spent more than $39,000 with vendors such as Dillard’s, Walmart, Kwik Shop, Kohl’s, Walgreens, Dillons, A&A Auto Salvage, T&S Tree Service and other real estate related firms. She filed the annual Form 990-N stating the organization was operational, but filed no tax returns showing income...