Attorney-at-Law

UTTERLY HELPFUL

In Uncategorized on 01/18/2013 at 17:36

That’s The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, Mark V. Holmes. There being no decisions out of Tax Court today, 1/18/13, I pulled a couple of orders from yesterday’s bushelbasket.

First up is Vernon Walter Menifee, III, Docket No. 8628-11, filed 1/17/13. Judge Holmes sets the scene: “This case is on the Court’s May 20, 2013 trial calendar for Buffalo, New York. It arises from seven years of deficiencies that the IRS determined Mr. Menifee owed after he apparently failed to file any returns.” Order, p. 1.

Simple enough, right? Just check out any SFRs, bank record reconstructions, third-party notices, receipts, logs, vouchers, and Vern’s quality and manner of life during the years at issue. But that won’t do, because Vern has another problem besides his tax problem.

“Mr. Menifee is cooperating with his counsel as best he can from federal prison, but the large amounts and numerous issues led both parties to agree that it made sense to wait until his release to try to settle the case or get it ready for trial.

“The Court will put this on a very long-term status report track and contact the parties — after Mr. Menifee is released — to set a date for the first one.” Order, p. 1.

Sounds like Vern has plenty of time to think about how to defend this case. And remember our friend Robert L. Willson, Sr., the star of 2011 T.C. Sum. Op. 132, filed 11/23/11. Judge Holmes noted in that case that the IRS let Willie serve out his time before going after him. See my blogpost “Basis for Dummies”, 11/24/11.

So don’t expect a decision soon.

Next up are Vasant S. & Panna V. Kale, Docket No. 11323-11, filed 1/17/13. Vas and Pan didn’t show when their case was called at the LA trial part. IRS moved to throw out the case for failure to prosecute, but Judge Holmes held off. “Petitioners did have counsel, and the Court wanted to ensure that it is petitioners and not just their counsel, who defaulted. We ordered them to show cause why we shouldn’t dismiss their case for lack of prosecution, and ordered them (and not just their lawyer) to be served.” Order, p. 1.

Remember my blogpost “How Not To Do It”, 11/21/12, where an attorney I pseudonymously called Feckless Freddie got the right-about-face from Judge Holmes?

Same story. Comes the return date of the OSC, and neither Vas nor Pan shows up or shows cause, and their counsel is similarly AWOL.

So Judge Holmes tosses their case, and nails Vas and Pan for better than $200K in deficiencies and penalties for the two years at issue.

But you can’t say Judge Holmes doesn’t try.

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