So it seemed this morning as the clock struck or the ball descended. The income and estate tax landscape had undergone a seismic displacement. Everything transformed.

Well, so the vendors of software and continuing ed would have it. But the changes that will affect most ordinary taxpayers are of limited duration. We learned when the estate tax underwent its 12-month repeal (which the sages and savants assured us would never happen) that sunsets do happen (even far from Ogden, UT).

The rest is a massive tweak. But massive tweaks have been de-tweaked before now.

So while, in the words of the “Beautiful” lyricist, I feel the earth move under my feet, it moves rather slightly, and the sky isn’t “tumblin’ down.”

Sorry, poets. This theme isn’t worthy of your efforts.

Happily, the rest, residue and remainder of the cases and controversies engendered under the old law will slowly beat their firm, impassioned stress through the wilderness of examination and Appeals, to appear each working day on the website at 400 Second Street, NW.

And I’ll be there to report it as long as my luck holds out.

Happy New Year.