In Uncategorized on 09/20/2021 at 15:39

Spelled “barracking,” it means crowd abuse or heckling.  As used here, it means abusing the tax review system with frivolities. Today we have the author of the term, David C. Barrick, Docket No. 18912-19P, filed 9/20/21.

Barrick ran up $70K plus in unpaid tax liabilities. He wishes to litigate or relitigate same; some he failed to litigate because he either failed to petition or petitioned too late. To those for which he claimed he never got SNOD or NOD, Judge Buch puts paid comprehensively.

“Mr. Barrick’s claims must fail for multiple reasons. First and foremost, his claims are not properly before us in this case. As we held in Ruesch v. Commissioner, nothing in the text of section 7345 authorizes us to redetermine the underlying liability. Moreover, his claims are either unsupported or without merit. The liabilities underlying his passport revocation are a combination of self-assessed tax and assessable penalties, neither of which is subject to deficiency procedures. Thus, Mr. Barrick’s claim that no notice of deficiency was issued is without merit; the Commissioner was not required to issue a notice of deficiency. Lastly, Mr. Barrick claims that the Commissioner did not send him notices of determination. A notice of determination is issued at the conclusion of a collection proceeding, which is initiated by making a timely request following either a notice of intent to levy or a notice of federal tax lien. But Mr. Barrick never made a timely request challenging either of these collection actions, so he was never entitled to receive a notice of determination.” Order, at p. 5. (Footnotes omitted, but Judge Buch must have been on law review, as he was up to 21 (count ’em, 21) footnotes in fewer than five pages).

When I was a near-flunky On The Hill Far Above in a previous millennium, I used to say that law review authors, from whose ranks judges are recruited, measure success by the number of footnotes in their literary productions, much as certain generals measure success by body counts.

Howbeit, the only relief pore l’il ol’ Tax Court can afford under the Section 7435 passport-grab-certification is to order Treasury to tell State to back off. And here Treasury is right.



In Uncategorized on 09/20/2021 at 14:59

And I’ll go Nassau

A long time ago, I suggested to trusty attorneys for Celia Mazzei, Docket No. 16702-09, filed 9/20/21, that they forget about the useless Rules 161 and 162 vacation and reconsideration, and go for a direct appeal to 9 Cir. Tax Court routinely slugged those who played the now-defunct DISC-FSC Rothstuffer gambit.

For those who’ve forgotten or arrived late, see my blogpost “The Third Favorite Indoor Sport, 5/24/18.”

This last July, 9 Cir laid a whuppin’ on Tax Court, as Judge Mark V Holmes suggested (see my blogpost “Caligula in Tax Court?” 3/25/18) and I concurred two (count ’em two) months later.

Well, today Celia and trusty attorneys are looking for Section 7430 admins and legals, but ex-Ch J Michael B (“Iron Mike”) Thornton has to clean up the record first.

Emboldened as I am by these developments, I’ll go Nassau (double my bet on the back nine), and wager ex-Ch J Iron Mike finds enough to justify IRS and toss Celia and trusty attorneys.


In Uncategorized on 09/17/2021 at 14:14

I’m always trying to suss out the latest hacks, hints and kinks in the wrinkled skin of our tax law and procedure, specifically in and around The Glasshouse in The City Stateless. Now I can’t say with reasonable certainty, but there might could be one worth trying in an off-the-bencher today from Judge Buch, Martin J. Levins & Janet C. Levins, Docket No. 21853-19, filed 9/17/21.*

One good result among the very few that followed that shambolic schemozzle known as DAWSON is the posting of off-the-benchers on Fridays, formerly a day upon which no opinions or decisions appeared. Of course, the docket is sealed on this one, hence the PDF at the foot hereof, rather than a direct link; maybe one document was sealed, sealing all. The Genius Baristas, or is it the mysterious 18F, still haven’t fixed that glitch, among others.

You can read the opinion for yourselves. Martin’s IC-vs-EE argument has more holes than the PGA Tour. I won’t waste your time or mine abstracting Judge Buch’s prose.

The hack, hint or kink is that IRS folded the chops. Judge Buch doesn’t tell us if Martin had reasonable cause. He’d been an IC for years before signing on with a company that gave him several pounds of paper stating he was an employee, and he had his return prepared by a CPA, qualifications unstated, as was whatever Martin told him.

Based on the scanty facts Judge Buch gave us, it was at least worth IRS’ while to try the chops. So maybe if you petition your losing exams as small-claimers, and your client isn’t a total wit, wag or wiseacre, maybe IRS will fold the chops.

*Levins 21853-19 9 17 21