In Uncategorized on 06/11/2013 at 15:32

Tax masochists who follow my blog will remember that we left John Crimi and his family, at the end of my blogpost “Stick It”, 2/14/13, with “their deduction (or at least some of it).”

Well, John and family went through the Section 155 bean-count, and at the end they and IRS agreed as to some, but not as to all. Specifically, three of the nine consolidated cases were hung up on Section 6404(g) interest suspension.

You’ll remember that Section 6404(g) is the “you didn’t tell me I owed you for 36 months”. You didn’t remember? Well, neither did I, so I looked it up. And you should look it up, too, and thereupon please send a few dollars to the Cornell Law Institute, my alma mater’s on-line fount of all knowledge.

You’ll find this tale in John Crimi, Docket No.13252-09, filed 6/11/13.

Well, the Crimi clan claim the IRS didn’t tell them. But Judge Laro says IRS coldly responds thus: “‘[I]t is a long-standing principle that this Court generally lacks jurisdiction over issues involving interest.” Goode v. Commissioner, T.C. Memo. 2006-48, 91 T.C.M. (CCH) 901, 905-906 (2006). Further, it does not appear petitioner has made interest an issue in his petition, at trial, or on brief.” Order, p. 2.

Now remember Rule 31(c): “A party may state as many separate claims or defenses as the party has regardless of consistency or the grounds on which based.”

And Rule 34(b)(4), which requires that the petition contain: “Clear and concise assignments of each and every error which the petitioner alleges to have been committed by the Commissioner in the determination of the deficiency or liability. The assignments of error shall include issues in respect of which the burden of proof is on the Commissioner. Any issue not raised in the assignments of error shall be deemed to be conceded.”

So Judge Laro gives the Crimis homework. They must file, within a week, “a Memorandum of Points and Authorities, not to exceed 10 pages, addressing (1) whether we have jurisdiction over petitioner’s claim under section 6404(g) and (2) in any event why petitioner should not be deemed to have waived any issues relating to interest.” Order, p. 2.

And their lawyers should write on the blackboard 100 times: “I will raise every error I can possibly conceive of in every petition I file.”


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