{"@context":"http://iiif.io/api/presentation/3/context.json","id":"https://arsc.aviaryplatform.com/iiif/hh6c24r57q/manifest","type":"Manifest","label":{"en":["False Sounds, Fraudulent Materiality: Late-Twentieth Century Listening Practices and the Curious Case of Tax Scam Record Labels"]},"logo":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/019/original/ARSC_Full_Logo_RGB_K.jpg?1605438091","metadata":[{"label":{"en":["Agent"]},"value":{"en":["Mathew Swiatlowski (Presenter)","Vincent Pelote (Chair)","Michael Biel (Videographer)","Leah Biel (Videographer)"]}},{"label":{"en":["Date"]},"value":{"en":["2016-05-12 (Created)"]}},{"label":{"en":["Format"]},"value":{"en":["Video","Audio"]}},{"label":{"en":["Description"]},"value":{"en":["\u003cp\u003eBetween the years of 1976 and 1977, a loophole in the U.S. tax code led to the creation of spurious subsidiary record labels—later known as “tax scam” or “tax loss” labels—conceived as “write-offs” to help prop up the legitimate output of established imprints. The details remain murky, but the general trajectory of the tax scam phenomenon is clear. Label heads drew up catalog offerings for secondary or tertiary labels, quickly pressing a number of releases, mostly under fake names, cobbled together from rejected demos either purchased from other labels or resting in their own vaults. Sometimes multiple artists were used to fill the sides of a single release while others were the scrapped recordings of mid-level stars like Ben E. King’s Rebirth, released on tax scam label Guinness Records. Designed to fail, these actual and imaginary releases were shelved so losses could be claimed in tax returns for their main concerns. Many questions are left in the wake of Guinness, Tiger Lily, Koala, Illusion and other imprints of the curious cadre of tax scam labels. How many titles of specious tax scam catalogs were actually pressed? For those that did materialize, who were the artists on these recordings? Were any of them made away of the releases? This presentation extends these questions beyond the specific to consider the broader cultural origins of the tax scam phenomenon. Building off growing scholarship on cultures of listening, this paper asks how the social relationship to commercial LPs in late-twentieth century made tax scam labels possible and made their possibility a threat to that relationship. With particular attention to the material construction of tax scam albums, this presentation reflects on the intelligibly and fraudulence of tax scam releases, as well as their contingent value in contemporary collector culture.\u003c/p\u003e"]}},{"label":{"en":["Language"]},"value":{"en":["English"]}},{"label":{"en":["Publisher"]},"value":{"en":["Association for Recorded Sound Collections"]}},{"label":{"en":["Rights Statement"]},"value":{"en":["\u003cp\u003eCopyright Association for Recorded Sound Collections\u003c/p\u003e"]}},{"label":{"en":["Video Editor"]},"value":{"en":["Nathan Georgitis"]}}],"summary":{"en":["\u003cp\u003eBetween the years of 1976 and 1977, a loophole in the U.S. tax code led to the creation of spurious subsidiary record labels\u0026mdash;later known as \u0026ldquo;tax scam\u0026rdquo; or \u0026ldquo;tax loss\u0026rdquo; labels\u0026mdash;conceived as \u0026ldquo;write-offs\u0026rdquo; to help prop up the legitimate output of established imprints. The details remain murky, but the general trajectory of the tax scam phenomenon is clear. Label heads drew up catalog offerings for secondary or tertiary labels, quickly pressing a number of releases, mostly under fake names, cobbled together from rejected demos either purchased from other labels or resting in their own vaults. Sometimes multiple artists were used to fill the sides of a single release while others were the scrapped recordings of mid-level stars like Ben E. King\u0026rsquo;s Rebirth, released on tax scam label Guinness Records. Designed to fail, these actual and imaginary releases were shelved so losses could be claimed in tax returns for their main concerns. Many questions are left in the wake of Guinness, Tiger Lily, Koala, Illusion and other imprints of the curious cadre of tax scam labels. How many titles of specious tax scam catalogs were actually pressed? For those that did materialize, who were the artists on these recordings? Were any of them made away of the releases? This presentation extends these questions beyond the specific to consider the broader cultural origins of the tax scam phenomenon. Building off growing scholarship on cultures of listening, this paper asks how the social relationship to commercial LPs in late-twentieth century made tax scam labels possible and made their possibility a threat to that relationship. With particular attention to the material construction of tax scam albums, this presentation reflects on the intelligibly and fraudulence of tax scam releases, as well as their contingent value in contemporary collector culture.\u003c/p\u003e"]},"requiredStatement":{"label":{"en":["Attribution"]},"value":{"en":["\u003cp\u003eCopyright Association for Recorded Sound Collections\u003c/p\u003e"]}},"provider":[{"id":"https://arsc.aviaryplatform.com/aboutus","type":"Agent","label":{"en":["Association for Recorded Sound Collections"]},"homepage":[{"id":"https://arsc.aviaryplatform.com/","type":"Text","label":{"en":["Association for Recorded Sound Collections"]},"format":"text/html"}],"logo":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/organizations/logo_images/000/000/019/original/ARSC_Full_Logo_RGB_K.jpg?1605438091","type":"Image"}]}],"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/collection_resource_files/thumbnails/000/097/740/small/open-uri20200922-6764-5obmw7_1600819935.jpg?1600805545","type":"Image","format":"image/jpeg"}],"items":[{"id":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/97740","type":"Canvas","label":{"en":["Media File 1 of 2 - open-uri20200922-6764-5obmw7.mp4"]},"duration":1439.85067,"width":640,"height":360,"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/collection_resource_files/thumbnails/000/097/740/small/open-uri20200922-6764-5obmw7_1600819935.jpg?1600805545","type":"Image","format":"image/jpeg"}],"items":[{"id":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/97740/content/1","type":"AnnotationPage","items":[{"id":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/97740/content/1/annotation/1","type":"Annotation","motivation":"painting","body":{"id":"https://aviary-p-arsc.s3.wasabisys.com/collection_resource_files/resource_files/000/097/740/original/open-uri20200922-6764-5obmw7.mp4?1600805532","type":"Video","format":"video/mp4","duration":1439.85067,"width":640,"height":360},"target":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/97740","metadata":[]}]}],"annotations":[]},{"id":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/255804","type":"Canvas","label":{"en":["Media File 2 of 2 - ARSC_conf_2016_Swiatlowski_audio.mp3"]},"duration":1321.77781,"width":640,"height":360,"thumbnail":[{"id":"https://d9jk7wjtjpu5g.cloudfront.net/public/images/audio-default.png","type":"Image","format":"image/png"}],"items":[{"id":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/255804/content/1","type":"AnnotationPage","items":[{"id":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/255804/content/2/annotation/1","type":"Annotation","motivation":"painting","body":{"id":"https://aviary-p-arsc.s3.wasabisys.com/collection_resource_files/resource_files/000/255/804/original/ARSC_conf_2016_Swiatlowski_audio.mp3?1730756477","type":"Audio","format":"audio/mpeg","duration":1321.77781,"width":640,"height":360},"target":"https://arsc.aviaryplatform.com/collections/1145/collection_resources/29817/file/255804","metadata":[]}]}],"annotations":[]}]}