Attorney-at-Law

OF TACTICS

In Uncategorized on 11/11/2014 at 17:26

I don’t want to be accused of being a conspiracy theorist, or of ascribing to IRS a Machiavellian cunning that may just be the result of sheer happenstance, but there’s a Thoreauvian trout-in-the-milk quality to two recent Tax Court items.

For the first, see my blogpost “Another Taishoff ‘Oh Please””, 9/24/14.

There, IRS moved to close for duplication a timely petition, where taxpayer submitted duplicates by two different means on the last day for petitioning. This left the untimely petition as the last man standing, whereupon IRS could dismiss for want of jurisdiction. Ch J Michael B. (“Iron Mike”) Thornton didn’t let that move get past him.

Now for the latest. See my blogpost “Beat the Clock”, 11/11/14, which I posted when nearly unconscious upon my return from the Magnolia City.

There, the Judge With a Heart, STJ Armen, sustained the timeliness of a Tax Court petition that just beat a bankruptcy petition to the courthouse door. The 11 USC §362(a)(8) bar doesn’t fall until the bankruptcy petition is filed.

So what else is new?

Well, IRS moves to dismiss the Tax Court petition. And it just so happens that they move right after the bar is lifted. But “the law’s delay” means that STJ Armen’s order comes at the point where, if he had ruled the other way, taxpayer would have had exactly one day to file a new petition.

And of course if taxpayer missed the cutoff, or the order bouncing the petition had come a day later, too late, petitioner, you’re auf’d, as they say on the runway.

Takeaway–Practitioner, watch the clock and the calendar. Closely.

And that’s what happens when Tax Court is closed. I just go on posting.

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