In Uncategorized on 06/18/2014 at 17:00

CSTJ Peter Panuthos has some (qualified) good news for Georgette M. Klat-Ginex, Docket No. 17275-13S, filed 6/18/14.

Georgette was in bankruptcy when she filed her petition, but IRS didn’t know about it (either someone obviously messed up the creditor matrix, or decided Georgette’s tax debts weren’t dischargeable so didn’t list them, and in either case didn’t tell IRS). So when the case got to trial, the bankruptcy proceeding was over and the extended time to petition after dismissal or discharge was also over.

So no valid petition, and no jurisdiction.

CSTJ Panuthos: “There is no doubt that it would have been helpful to this pro se petitioner if respondent had filed his motion to dismiss at some earlier point in time thus permitting petitioner to file a petition after the automatic stay had been lifted but within the extended period provided by section 6213(f). However, our jurisdiction can be questioned by either party at any time, and the failure to do so by a certain point in time does not constitute a waiver of this right.” Order, at p. 1. (Citations omitted).

But CSTJ Panuthos has a thin rope to throw Georgette: “Given the circumstances of the timing of the filing of respondent’s motion and the fact that petitioner did not have an opportunity to have a judicial review of the adjustments set forth in the notice of deficiency the Court encouraged petitioner to pursue an audit reconsideration. Counsel for respondent advised that the Commissioner would be receptive to such reconsideration.” Order, at p. 2.


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