In Uncategorized on 06/10/2013 at 16:27

Special Trial Judge Lewis (The Right Spelling) R. Carluzzo, that is. He gets some real doozies, and here’s an offer of proof, a designated hitter, Benjamin Whitfield, Docket No. 25987-12.

Tax Court has often been described as the “People’s Court”, the cheap home of justice for the overtaxed. But its jurisdiction is so limited, counterintuitive and labyrinthine that the people often get lost.

Ben doesn’t get lost, at least not physically; he’s in the slammer in FL.

But his refund check for 2010 doesn’t reach him; IRS sent it to his home, but it was forwarded to the Stony Lonesome, whereat the warders returned it to IRS.

So Ben petitions IRS in Tax Court.

STJ Lew gets this one. And deals with it as follows: “We are neither familiar with, nor have any jurisdiction with respect to the procedures for the receipt of mail applicable to a person incarcerated in the State of Florida.

“Correspondence between Florida prison officials and respondent is described in petitioner’s submissions, but copies of any such correspondence have not been provided. Furthermore, we are satisfied that the correspondence, as described, does not constitute a notice of deficiency for 2010 as petitioner argues. Consequently, and as noted in respondent’s motion [for dismissal], because respondent has not issued a notice of deficiency for 2010 to petitioner, we have no jurisdiction over his claim for a refund for that year. See sec. 6512(a).” Order, p. 1.

Ben should sue in US District Court or Court of Federal Claims.

And for sure, neither of  those is a place to find cheap justice.

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