In Uncategorized on 01/24/2014 at 16:59

National Taxpayer Advocate Nina (“The Big O”) Olson has delivered her annual report. I did not devote a blogpost to the report, because it was much of a muchness with those of past years. See my blogpost “Come Sit Down Beside Me And Hear My Sad Story”, 1/13/12. Like Dewar’s Scotch, some things never change.

But now the overstretching and underfunding are reaching to Appeals, as witness two orders. First up, George H. Patton & Felomina F. Patton, Docket No. 16365-12 L, filed 1/24/14. George and Felomina were supposed to be remanded to Appeals for a supplemental hearing; Judge Laro said so, in an order filed 7/1/13, directing that the supp “shall take place at a reasonable and mutually agreed upon date and time, but no later than November 2, 2013.” Order, 7/1/13, at p. 1.

Judge Laro also scheduled dates for preparation and submission of a supplemental NOD, conference between the parties, and filing with Tax Court. And Judge Laro bowed out at that point.

None of the foregoing matters happened. So George and Felomina move for default and dismissal.

Ch J Michael B (“Iron Mike”) Thornton orders IRS to respond by Valentine’s Day. Wonder what the response will be.

Now this might seem an inconsequential bureaucratic slip-up, of the kind that happens all the time.

Except there’s another, and this time Ch J Iron Mike isn’t so gentle with IRS. This is Larry Eugene Alflen, Docket No. 3739-13L, filed 1/24/14.

Larry was remanded to Appeals to consider updated information for collection alternative as a result of a motion by IRS. Didn’t happen, “…due to ‘an administrative oversight on the part of’ respondent’s counsel.’” Order, at 1.

So IRS got more time from Tax Court, even though they never asked for more time.

IRS blew past date No. 2, and explained that their St Paul MN office was working on it, waiting for more information from Larry’s representative, but Larry was hospitalized.

However, the hearing was supposed to take place at the Denver, CO office, and nobody asked Tax Court for an order permitting them to move the location.

And the SO in St Paul, MN, needs another 45 days to finish up with the paperwork.

Ch J Iron Mike has had about enough. “The Court notes as an initial matter that the hearing was to be completed by December 23, 2013, not January 6, 2014. The Court further notes that the hearing was to take place with the Denver, Colorado Appeals Office. And finally, the Court notes that at no point did respondent [IRS] submit a motion for extension of time within which to conduct the hearing.” Order, at p. 2.

So he gives Appeals until 2/28, with no more delays absent an appropriate motion.

Justice delayed is…you know the rest.


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