In Uncategorized on 12/27/2013 at 17:24

No, not the Beach Boys’ 1963 track from their Surfin’ USA album (good golly, is it really fifty years since then?), but rather Ch J Michael B. (“Iron Mike”) Thornton chastising IRS for failing to read Tax Court’s ukase  anent the famous government shutdown this past October.

And as the elephants fight, the proverbial gets trampled, in this case Lauren E. Goldstein, Docket No. 25669-13, filed 12/27/13, who gets her petition tossed, notwithstanding that IRS is willing to give her a bye because their doors were closed.

See my blogpost “High Noon”, 9/30/13.

IRS moved to bounce Lauren’s petition because the postmark on her envelope was outside the ninety-day safety zone, but then relented.

Ch J Thornton: “…respondent [IRS] filed a Motion To Withdraw the motion to dismiss, stating therein that ‘[t]he due date of petitions required to be filed during October 1, 2013 and October 16, 2013 was extended to October 25, 2013’. The Court is unaware of any authority that would support that statement, and none has been provided by respondent.” Order, at p. 1.

Ninety days is ninety days, and the USPS was truckin’ right along, even though Tax Court’s doors were barred.

In fact, Ch J Iron Mike refers to the Tax Court reopening announcement of October 17, 2013; but the Tax Court shutdown notice of September 30, 2013, cited in my blogpost aforementioned, told the same story. Section 7502 mailed-is-filed controls, whether Tax Court is open or closed.

So Ch J Iron Mike denies IRS’ motion to withdraw its motion to dismiss, and tells Lauren to file any objection she might have to getting summarily tossed.

Yeah, right: good luck, Lauren.

Yes, I know The Judge Who Writes Like A Human Being, a/k/a The Great Dissenter, Judge Mark V. Holmes, had a six-page disquisition on discovery today, in Harper International Corp. But that’s strictly for technicians and the terminally obsessive-compulsive.



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