In Uncategorized on 12/18/2014 at 18:41

No, not the once-controversial 1960 NBA-winner (that’s National Book Award; nothing to do with hoops) by Philip Roth.

This is the story of Valeria A. Gregorio, Docket No. 24871-14S, filed 12/18/14. And it’s more about IRS counsel’s trouble with the calendar than Val’s trouble (or not) with her taxes.

IRS claims the last day for Val to petition the SNOD they laid upon her was October 13, 2014. And IRS further claims “which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia.” Order, at p. 1.

However, IRS admits that “The copy of the petition served upon Respondent bears a notation that the date of the U.S. Postmark stamped on the cover in which the petition was mailed to the Tax Court is October 14, 2014, which is 91 days after the mailing of the notice of deficiency.” This even though the Tax Court flailing datestampers have put October 20, 2014 on Ch Judge Michael B. (“Iron Mike”) Thornton’s counterpart. October 20, 2014 is 97 days after the SNOD.

We all know the rule is ninety (count ‘em, ninety) days. Not “all thy piety nor wit” can make a bit of difference, as Omar put it.

IRS’s counsel knows it too. But it’s as well to have the DC calendar handy when expatiating on the subject of legal holidays in The City L’Enfant Built.

Ch J Iron Mike: “Contrary to respondent’s above argument, however, it appears that October 13, 2014, was Columbus Day which is a holiday in the District of Columbia. See D.C. Stat. sec. 28-2701; sec. 301.7503-1(b), Proced. & Admin. Regs.” Order, at p. 1.

So Ch J Iron Mike gives IRS’s counsel a wee bit of homework. File a First Supplement to your Motion to Dismiss. “In that Supplement respondent shall set forth and discuss fully respondent’s position as to whether the petition in this case was timely filed, including whether October 13, 2014, was a holiday in the District of Columbia.” Order, at pp. 1-2.

Hint to IRS’s counsel: Yes, Columbus Day is a legal holiday in the District for which it is named.


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