Judge Gale Blows the Whistle

Looks like it’s a case of another good ploy shot down. And maybe, just maybe, somebody in the glasshouse at 400 Second Street, NW, reads this blog. See my blogpost “Delay of the Game”, 7/12/13 for more. As I said a year ago, “And now for a really cool taxpayer tactic. You really wouldn’t notice it if you didn’t read between the lines of a couple of recent Tax Court orders.”

I’ll let whistleblowing Judge Gale call the play dead.

“This case is calendared for trial at the New York, New York trial session….Petitioners filed with their petition a Request for Place of Trial designating New York City as the place of trial. However, the address petitioners listed as their mailing address in the petition and the address given for them in the notice of deficiency is one in Pacific Palisades, California. The record in this case does not appear to contain any indication of a connection between New York City and the issues in petitioners’ case.” Order, at p. 1.

Maybe they just wanted, in the words of the immortal Ol’ Blue Eyes, to “wake up, in the City that Never Sleeps.”

For whatever reason they wanted the Big Apple, Judge Gale tells them to let him know why. Before the end of the month.

I again quote my blogpost from last year, abovecited. “Maybe Tax Court needs a rule that those seeking to lay venue need to show some nexus to the desired place of trial.” Maybe in the Request for Place of Trial, ya think?

Oh yes, the order is Frank Pierri & Neva Pierri, Docket No. 27981-13, filed 9/11/14.