83(b) elections were all the rage, especially for those with stock options during the dot com bubble--and now many of those individuals regret the election.  This week the Tax Court considered the case of Anthony Kadillak (Kadillak v. Commissioner, 127 TC No. 13) who sought to escape the consequences of his 83(b) election and subsequent forfeiture of a portion of the shares through various means. The materials can be downloaded at http://edzollars.com/2006-11-11_83b_and_AMT.pdf .I'm going to Ohio this week, speaking in Dublin, Ohio just outside of Columbus on Monday, and Canton on Tuesday.  After that, I will do a technology update at the Virginia Beach version of the Virginia Accounting & Auditing Conference on Thursday.The podcast is sponsored by Leimberg Information Services, located at http://www.leimbergservices.com .