"It is of course true that the Act describes the payment as a 'penalty,' not a 'tax.' But while that label is fatal to the application of the Anti-Injunction Act, it does not determine whether the payment may be viewed as an exercise of Congress's taxing power."
While he's best known for his aural pursuits, musician and DJ Moby has been taking photographs for years. He released his 2011 photo book, Destroyed, to accompany an album of the same name.
The book offers a visual journey of a touring musician's insomnia. Isolated and disoriented by jet lag and strange hotels, Moby shows readers what it's like to roam the world at hours when most of us are sleeping.
Conventional wisdom holds that happier workers are also more productive. But precisely how to boost staff morale has eluded many employers. But some researchers say there are specific ways companies can build a better workplace, from moving coffee stations to increasing diversity.