Article: Business accounts for lives lived as 'performance art'

TWO PERFORMANCE artists sat at a table in Oakland one night and talked about a friend of theirs who got in trouble with the IRS.

The friend, also an artist, had trained a parrot as part of an installation. That was the art. He then sold the piece to the di Rosa Preserve, a collection in Napa. That was the income source. He bought vegetables to feed the parrot, and because the food was a component of his business, he deducted it from his taxes. That was the problem.

"The IRS didn't like that," said Sean Fletcher, one of the Oakland artists. "They have been on his case every year since."

Fletcher and his wife, Isabel Reichert, also an artist, began to think about what paying taxes meant for ...

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