In Uncategorized on 09/19/2014 at 18:14

But it’s a template you really shouldn’t use, for several reasons. First and foremost, it’s protester stuff. Second, it shouldn’t have been put on the Tax Court’s site.

That said, it’s the only order in nine (count ‘em, nine) pages today that has any substance.

Unhappily, because the Clerk’s office posted the entire petition, unredacted, I can’t disclose it. Sorry.




In Uncategorized on 09/18/2014 at 16:17

You’ll remember the aphorism of the late Andy Warhol of Velvet Underground and soupcan fame: “In the future, everyone will be world-famous for fifteen minutes.”

Well, I’ve been awaiting my shot these last 72 years, and haven’t come close. But as the Bard of Amherst remarked “hope is the thing with feathers”. So my little feathers were all astir when I saw Gregory Scott Savoy, Docket No. 12316-12L, filed 9/18/14, from that obliging jurist Judge David Gustafson.

Greg wants to expand the record on appeal to Fourth Circuit to include “an article dated August 28, 2013 (published on an Internet blog)”. Order, at p. 1.

Only this, and nothing more, as another ornithological poet famously remarked.

I wondered what that article might be. I even wondered if it was one of my poor efforts; see my blogpost “Guess Who Reads My Blog – Part Deux”, 8/11/14.

So I called Judge Gustafson’s chambers, and was courteously but definitely informed that whatever information was publicly available was all that there is.

The order speaks for itself; the article, whatever it is, isn’t going into the record on appeal.

Well, as it happens I published three (count ‘em, three) articles (or rather, blogposts) on 8/28/13. But I could not discern the relevance of any of them, even though one of them had to do with an order of Judge Gustafson’s directing a party seeking a continuance to go to trial, on the ground that delay was unlikely to enable the parties to try the case any better. See my blogpost “Neither Death Nor Disease”, 8/28/13.

Although it was only a fleeting hope, I was hoping to get my humble effort indelibly inscribed on the United States Circuit Court of Appeals for the Fourth Circuit.

Guess not.


In Uncategorized on 09/18/2014 at 15:19

Lest I be accused of disrespect for the Tax Court (or, even worse, of being “sardonic”), I omit the balance of Brendan Behan’s celebrated simile.

But when the same canned opinions repeating the same citations rain down endlessly from the glasshouse at 400 Second Street, NW, it’s nice to find something that fits the “angry sweet singer of Ireland”’s description.

“The key fact here is that the Holmeses asked for a CDP hearing to discuss the possibility of an installment agreement to satisfy their unpaid 2011 tax debt. The IRS is usually willing to talk to taxpayers who want to avoid liens or levies on their property, but understandably insists that taxpayers who want to avoid enforced collection submit honest information about their assets and income. The settlement officer handling the Holmeses’ case asked for this information, and there is no dispute that the Holmeses never supplied it.

“That means that the settlement office [sic] did not abuse her discretion when she determined to go ahead with the proposed levy against the Holmeses’s [sic] property. See, e.g., Swanton v. Commissioner, 99 T.C.M. (CCH) 1576, 1580 (2010) (no abuse of discretion when the taxpayer has not submitted financial information).”

Fred Holmes & Maria Holmes, Docket No. 14871-13L, filed 9/18/14, at p. 1.

Forget the sloppy proofreading, and guess who wrote the order. No prize for the correct answer.


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