In Uncategorized on 04/19/2013 at 16:15

But it won’t help you even if you do hide. On this Friday, 4/19, with no opinions out of Tax Court, STJ Lew (The Right Way) Carluzzo has this designated admonition for the peripatetic Robert Schulz, the founder and an officer of various iterations of We The People Foundation For Constitutional Education, Inc., Docket No. 20999-10 L, filed 4/19/13.

We The People, etc., (hereinafter “wee peeps”) may or may not be educational and constitutional, but its Section 501(c)(3) tax exempt status was retroactively revoked, and Mr Robert signed a Form 872 extension for assessment of tax, interest, penalties, fire and slaughter.

Within the extended time thereby fixed, IRS sent a certified letter or two, assessing tax, etc., to the last known address of the wee peeps and Mr Robert (coincidentally the same address on Ridge Road). No one says either Mr Robert or his wee peeps had any other, and all agree Mr Robert wasn’t there; in the immortal words of Willie Nelson, he was on the road again. Extensively.

But not one to leave his homestead vacant and broom-clean, Mr Robert turned the place over to one Michael F. Bodine, also an agent of the wee peeps, who “‘only occasionally’ left Ridge Road. While at Ridge Road Mr. Bodine performed numerous and various services for each petitioner, including collecting petitioners’ mail.” Order, p. 2.

Mr Robert, always mindful that the Revenoors might take advantage of Mr Bodine’s naïveté, strictly enjoined Mr Bodine not to receive, sign for or otherwise reduce to his possession, any certified mail from anyone.

Mr Bodine, like Simonides’ Lacedaemonians, proved faithful to his trust. The USPS contract deliverer, baulked of attempted delivery, marked the letters “refused” and returned them to the IRS.

Not refused, says Mr Robert on his return, but rather unclaimed.

You can guess what’s coming, but my natural loquacity compels me to tell you anyway. As neither Mr Robert nor the wee peeps petitioned the deficiencies, IRS files liens and/or levies. Mr Robert and the wee peeps ask for a CDP whereat they want to contest the deficiencies.

Never got the letters, says Mr Robert.

Mox nix, says STJ Lew.

“Under the circumstances, we attach little significance to the ‘refused’ stamp shown on the envelopes in which the deficiency notices were mailed. We also attach little significance to where Robert Schulz was located as of the date the Forms 3849 were placed in petitioners’ mailbox. After all, the deficiency notices are not addressed to him, and he is not a petitioner in this proceeding.

“We find it more significant that at the time the deficiency notices were issued and mailed, and as of the date the Forms 3849 with respect to the deficiency notices were placed in petitioners’ mailbox, petitioners had an agent at their home office, and that one of that agent’s responsibilities was to collect petitioners’ mail while Robert Schulz was traveling. The fact that the agent was not authorized by petitioners to sign for certified mail is tantamount to a deliberate failure to claim the deficiency notices, and that deliberate failure constitutes receipt, albeit constructive, of the deficiency notices within the meaning of section 6330(c)(2)(B).” Order, p. 3. (Citation omitted).

It’s trial time, Mr Robert. And no, you can’t contest the deficiencies.

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