Some guys have all the luck. Of course, they work a lot harder than I do.

That seems to be the case for Kevin A. Clark, Jr., Docket No. 4131-15, filed 5/12/16. But Kev’s hard work only gets him an SE SNOD. And even that Obliging Jurist, Judge David Gustafson, can’t help Kev in this off-the-bench designated hitter.

In the year at issue, Kev “…worked six to eight hours a day, seven days a week, as a full-time video blogger.(Stip. 5) He maintained an Internet site on which he posted videos. (Stip. 4-5.) He entered into an agreement with Google, pursuant to which he allowed advertisements to appear on his blog site. In return, he was paid a total of $20,206.57 for the running of the ads by Google AdSense. The parties have stipulated that Mr. Clark ‘was paid for his videos through advertising revenue’. (Stip. 6.)” Transcript, at pp. 3-4.

Google gave Kev a 1099-MISC, which Kev reported as “other income.” Kev didn’t file a 1040-SE or a Schedule C for the blogging gig.

I ain’t made a dime out of this blog, but then again I don’t have any videos.

You know the rest. Kev was running a trade or business, and he was self-employed. Continuity, regularity and profitability are all there. Kev’s claim that what he got was “royalties or commisions (sic)” doesn’t matter either, because whatever you got from your trade or business is subject to FICA-FUTA.

Me, I’m in it for love.