Attorney-at-Law

TAKE THE SNOWBALL

In Uncategorized on 07/09/2014 at 18:25

It’s a real dull day at Tax Court, 7/9/14: no opinions, no designated hitters, not even an Order with a funny typo. So I was stumped for a blogpost, and felt that my fans, however few may be left, would have to do without a Taishoff disquisition.

All is not lost, pals. A previous poster-person may be going to knock on the doors of the Supremes.

Remember bookish Mike Oros? No? Check out my blogpost “I Could Write a Book”, 1/5/12, wherein I tell how bookish Mike’s attempt to sell his literary endeavors as a trade or business fell short of Judge Vasquez’s approbation.

Not dismayed, bookish Mike went off to Ninth Circuit, stipulating with IRS that both they and bookish Mike would be bound by whatever Ninth Circuit did with bookish Mike’s round-the-world literary extravaganza.

Back in December 2013, in a not-for-nuthin’ memo under Docket No. 12-71071, filed 12/13/13, the Ninth Circuit blew off bookish Mike, finding “(T)ax Court did not clearly err” in blowing off  bookish Mike as aforesaid, and “(W)e reject Oros’s contentions regarding conduct by Internal Revenue Service officials because it is irrelevant to the Tax Court’s determination.” Memo. at p. 2.

Still, apparently the Ninth Circuit held off on the blow-off from December, 2013, until June 5, 2014, stating in its mandate to Tax Court that same would take effect from that date.

So STJ Armen, The Judge With a Heart, gets bookish Mike’s case back from the Circuit.

But IRS, filing a status report, throws this in: “Pursuant to Sup. Ct. R.13, petitioner must file a petition for a writ of certiorari by September 3, 2014.” Order, Docket No. 19223-11S, filed 7/9/14.

Bookish Mike files no report, so STJ Armen presumes Mike agrees.

Think Mike will petition the Supremes? Given the track record of petitions from unanimous Circuit Court affirmances of Tax Court opinions in pro se petitioners’ cases, I suggest taking the snowball.

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