Baseball is full of tradition, and so is the IRS. The New York Yankees’ Captain Derek Jeter recently hit his 3,000th hit. A huge milestone in the game of baseball. Such trophies usually end up in the player’s shoebox, or in Cooperstown. However, in this case, Jeter’s 3,000th hit just happened to be a home run, and was caught by a “lucky” Yankees fan. Christian Lopez was the “lucky” Yankees fan who caught the ball and now needs a tax attorney and possibly even tax relief. After Lopez caught the landmark baseball, he gave the item of memorabilia to Jeter. Then, Jeter’s employer (the Yankees) then gave Lopez luxury seats for the remainder of the season and post-season, assuming the Yankees make the post-season, worth thousands of dollars. Based on Lopez’s windfall, whether categorized as a gift or as income, he’s likely going to have to pay the IRS something come April 2012. Lopez has indicated that if he does owe, his parents will help him out, which is fortunate. However, it would be a good public relations move for the Yankees to make an estimated tax payment on behalf of Lopez so his tax headaches can be avoided. Such is not unheard of in baseball circles, read the fine print for the San Francisco Giants World Series Ring Raffle. If would be wise for Lopez to review his options with a tax attorney, especially if his parents don’t foot the bill, or if the Yankees don’t step up to the plate.