Brian Watson, incorporation brings costs to incorporate and the problem of double taxation (don't ask). There's another solution for the liability problem. It's called insurance. Your state association should cover you during HS games. If you join NASO, you're provided 3 million dollars (I think) of liability insurance for all sanctioned games of any organization (rec league, church, HS) and, lastly, check with your personal agent regarding umbrella insurance if you're still feeling antsy.
bsilliman- Like many tax questions, there are some grey areas but I think your IRS buddy is correct. I think you could consider your home your place of business even though I wouldn't depreciate anything.For tax years after 1998, the phrase "principal place of business" includes a place of business used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of the trade or business.
I am sure you do all of your scheduling and accounting at home. The only thing you do in your business as a R is to go to a gym and officiate. All the rest of the administrative and management activities occur in your home office.
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