Joey parked his car on the top of a hill when he went to watch the X Games in San Diego. He did not properly set his brakes or curb the wheels when he parked the car. When he returned from the games, he found his car had rolled down the fill, smashed into Nick's house, and injured Nick, who was watching TV in his den. Joey does not have car insurance.
List as many TAX RESEARCH issues as you can to determine the tax consequences of this accident.