A dry spell in Tax Court sent me back two years for a headline (see my blogpost “Everything Has An End”, 10/10/12, although its relevance here is doubtful), and through seven (count ‘em, seven) pages of orders today, most of which concerned with the change of date for the Milwaukee trial session, not something of compelling interest to my readers, that stalwart band, who cannot plug taishofflaw.com into their URLs without, in Auden’s immortal words,  “a quickening of the heart, For who can bear to feel himself forgotten?”

Well, I felt myself forgotten on Friday, and so did my readers, based on the number of views my poor efforts have gotten. And there were two Memos today, neither of which brought any original message.

But The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Inveterate, Implacable Foe of the Partitive Genitive, Hon. Mark V. Holmes, has come through, bringing with him The End.

No, not Apocalypse Now, but rather the end of the Tax Court story for Montgomery W. Seitz & Stephanie W. Seitz, Docket No. 21998-11, filed 10/20/14.

Monty’s tale is a sad one. His trial “…was continued a first time when Mr. Seitz promised in 2012 to file an offer in compromise. He didn’t do so, and when the case was set for trial, the parties again asked for a continuance to let him try again. Mr. Seitz was unsuccessful in connecting with the low-income taxpayer clinics that the Court referred him to, and he finally mailed in the offer in compromise himself. It lacked the financial information that the IRS requires, however, and was understandably rejected. The Court again gave him more time, but he has yet to submit the required form. He has also never met with the IRS lawyer handling his case to participate in informal discovery.” Order, at p. 1.

And Monty never responded when IRS, understandably peeved to “feel itself forgotten”, moved to dismiss for want of prosecution, and Monty didn’t respond when Judge Holmes ordered.

Judge Holmes: “What takes this case out of the routine is the [sic] Mr. Seitz has spoken with the Court and IRS counsel several times – the Court believes him when he describes the failure of his small business (the business that gave rise to the deficiency), and believes him when he describes the severe health problems that his wife has suffered. In a conference call on October 16, 2014 he again described his extreme hard luck in business and his family’s health.” Order, at pp. 1-2.

Now we know Judge Nega would kick Monty, and presumably Stephanie as well, to the nearest curb. See my blogpost “Is There a Doctor in the House?” 10/16/14.

Judge Holmes, however, shows some sympathy. Notwithstanding, Monty and Stephanie must find their balm, if any, in Gilead, because they’re through in Tax Court.

“But this case has to come to a close. As the Court explained to him, even when a tax debt is assessed, the part of the IRS that will try to collect it will consider a properly submitted offer to compromise or will record the debt as currently not collectible if a taxpayer can show his straitened circumstances. Another part of the IRS – called audit reconsideration – may even consider whether to reduce a tax debt if a taxpayer finally produces records after the normal time to do so has expired.” Order, at p. 2.

So Monty, keep trying.  Just not in Tax Court.

Takeaway– Ya gotta try.