In Uncategorized on 02/07/2014 at 21:47

What is Notice 3219N, and why should I care about it? Those are the questions perplexing The Judge With A Heart, STJ Robert N. Armen, Jr., in Edward A. Jackson & Cherilyn M. Jackson, Docket No. 12170-13S, filed 2/7/14.

Now as I just got down to South Beach to escape the Polar Vortex engulfing My Fair City, you may wonder why I care. But since I don’t want to wade through sixteen (count ‘em, sixteen) pages of Tax Court orders to find anything worth blogging, and as Tax Court never releases opinions on Friday, I’ll gladly take on a STJ Armen designated hitter.

Back in December, STJ Armen ordered IRS and Ed and Cherilyn each to file papers showing cause why the petition should not be dismissed for want of a SNOD, or, if IRS claims there was a SNOD and that Notice 3219N was one, then IRS had to show how Notice 3219N came into being, and attach a copy of the Notice 3219N allegedly served on Ed and Cherilyn.

IRS, replying, says Notice 3219N is a SNOD, but that the one they sent only pertained to Ed, and they move to dismiss as to Cherilyn, as there is no SNOD pertaining to her.

But Ed and Cherilyn say nothing. Thus STJ Armen, logical if softhearted: “One might conclude, therefore, that petitioners either are unable to show cause why the Court should not dismiss this case in its entirety or affirmatively think that the case should be so dismissed.” Order, at p. 1.

However, this is nothing to the point, which is whether Notice 3219N is a SNOD sufficient to confer Tax Court jurisdiction over anybody for anything.

So since STJ Armen still doesn’t know how Notice 3219N is a SNOD, and since Ed and Cherilyn deserve a chance to respond to IRS’ motion to toss Cherilyn, STJ Armen orders all hands on deck in Chicago next month to argue the point.

And this is the only notice they’re getting of the hearing.

By the way, the IRS’ website says that Notice 3219N means, in human language: We didn’t receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others. Pay up, file a return, contest these numbers with us, or petition Tax Court.

Sounds like a SNOD to me.



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