Commentary The greatest athletes of all time, the GOAT’s, could become the G-TOAT’s, the greatest taxpayers of all time under, Build Back Better. There are always winners and losers when Congress increases taxes or tries to make the Internal Revenue Code fairer. Fair is always a moving target. Build Back Better targets the most successful professional athletes. While it’s hard to feel sorry for the highest compensated athletes within a highly compensated professional sports industry, one does wonder whether anyone has considered the new tax rates that these athletes will face with Build Back Better. One must also wonder whether the increased tax rates will result in decreased contributions to charity, as the increased tax rates provide no benefit for charitable giving. Let’s call our super-star athlete Bob and assume Bob is married, is a California resident, and has a $55 million salary and $45 million in endorsement income. The …