In Uncategorized on 05/01/2012 at 02:02

Nothing interesting out of Tax Court on April 30,2012, so here’s an Order from April 27.

You won, so go away. That’s the lesson Judge Kroupa teaches Frederick M. & Delores R. Nerlinger, Docket No. 27972-09 L, issued 4/27/12.

IRS made a full concession and asked that the case be dismissed. Fred and Del are completely off the tax hook.

But Fred and Del weren’t happy. When Judge Kroupa entered an order and decision in favor of Fred and Del, dismissing IRS’ claims entirely, Fred and Del moved to set the order and decision aside. They wanted a decision stating IRS abused its discretion.

No, says Judge Kroupa. “The Court finds that petitioners are abusing the purposes for which the collection review statutes, section 6320 and 6330, were adopted. Respondent fully conceded this case. Respondent acknowledged that petitioners did not receive the statutory deficiency notice. Respondent also abated (or would soon abate) the liabilities for 2001 and 2002 and the liens released. In addition, no levy action would occur for these years. Petitioners want respondent to admit he abused his discretion. This we cannot do nor, even if we could, the result remains the same. Respondent has made a full concession. There is no issue before us to decide.” Order, p. 1.

Leaving aside the grammatical lapses (the Court cannot admit the respondent abused his discretion; the Court can so find, but only respondent can so admit; and the word “nor” should be “and”), if you get a win, that’s all, folks.

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