In Uncategorized on 04/25/2013 at 20:25

Or Appealing

Carol Diane Gray, star of my blogpost “Too Late But Still Timely”, 3/28/12, tries to get a Section 7284(a)(2)(A) fast-track interlocutory appeal from Judge Gale’s decision dismissing her one-day-late petition, seeking review of Appeals’ sustentation of IRS’ lien and levy in respect of her late-filed returns.

But Carol Diane gets no better treatment from Judge Gale this time than she got last time, in Carol Diane Gray, 140 T. C. 9, filed 4/25/13.

Carol Diane claims substantial difference of opinion as to whether she should get 90 days, and not 30 days, to petition, as she had contested her underlying liability, and therefore her case involves a deficiency.

Except she got a NOD and not a SNOD. And a “deficiency”, which triggers the 90 day period, is “(S)imply put, a ‘deficiency’ in income tax generally exists where the amount of tax imposed by subtitle A of the Code exceeds the amount of tax shown by the taxpayer on his return.” 140 T.C. 9, at p. 11.

But Carol Diane’s problem is that she stated the amount of tax due on her late-filed returns, but never paid any of them, and IRS never said she owed any more. Thus, no deficiency.

And the IRC distinguishes carefully between the 6213 (deficiency) and 6330 (collection) petition time limits. It’s 30 days in the latter case, and that’s what Carol Diane missed.

Moreover, Section 7284(a)(2)(A) fast-tracking is to be used sparingly. It is an extraordinary remedy, and this is not an extraordinary case.

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