In Uncategorized on 03/20/2013 at 17:26

Judicial Noblesse Oblige

It’s Judge Gustafson again, anxious to help as always. And here’s a designated hitter from the chambers of The Obliging Judge, George W. & Rosalie F. Lovell, Docket No. 10040-12L, filed 3/20/13, the first day of Spring.

The usual sad story: GW and Rosie failed to petition from the SNOD they got, they petitioned for a CDP, and IRS won summary judgment on 2/14/13, sustaining Appeals’ NOD.

GW and Rosie move to vacate Judge Gustafson’s Order.

Judge Gustafson: “Their motion to vacate admits that ‘[t]he failure to act properly on the 90 day stat notice was an error we made and a missed opportunity’. We sympathize with their regret; but under the statute Congress enacted, we cannot entertain the challenge they now wish to make as to their underlying liability.” Order, p. 1.

But even Congressional enactments can’t stands in the way of Judge Gustafson’s obliging nature: “Our decision upholding the IRS’s collection determination is without any prejudice to the Lovells’ pursuing other remedies a taxpayer may have before the IRS, outside of the court-reviewable CDP process–including, if applicable, a request for audit reconsideration, a request for abatement on Form 843, an offer-in-compromise based on doubt as to liability, or a claim for refund (court-reviewable in a tax refund suit).” Order, pp. 1-2.

Judge Gustafson is one of my faves.


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