Attorney-at-Law

BACK TO THE FUTURE – REDIVIVUS

In Uncategorized on 12/20/2014 at 12:20

Friday, December 19, 2014 was a slow day in Tax Court. No opinions, of course, and the only designated hitter involved a summary J defeated by a question of fact (did taxpayer have opportunity to dispute underlying liability?); these clearly are not the droids I’m looking for.

But there was a trio of orders in US Loan Auditors, Inc., Docket No. 27157-13, filed 12/19/14, that really bemused and befuddled me to such an extent that I had to sleep on them before I could blog.

Judge Haines says he ducks the question whether a retroactive 11USC§362 lift-stay makes an invalid petition valid. You remember 11USC§362(a)(8) puts any Tax Court proceeding in the deepfreeze.

But take a look at my blogpost “Back to the Future – Part Deux,” 7/8/14. On identical facts in the identical case with the identical docket number, Judge Haines apparently did decide that the retro lift-stay works.

Now for the strange part–I did a docket inquiry for Docket No. 27157-13 today, 12/20/14. The website docket search shows no sign of the 7/8/14 order. Neither does the online orders search for 7/8/14. And the link in my above-referred-to blogpost doesn’t open the 7/8/14 order either.

Nor does the 12/19/14 order make any reference to the disappeared order.

George Orwell, thou should’st be living at this hour.

Sounds like the “forced disappearance” outlawed by the International Convention for the Protection of All Persons from Enforced Disappearance of 2006.

But US Loan Auditors, Inc., has not been disappeared. They can continue their case under a different docket number, and their opposition to IRS’s motion to dismiss is treated as an imperfect but timely petition, which they can amend.

Judge Haines keeps US Loan Auditors, Inc.’s, case alive, by some adroit juggling of dates and a disappearing act.

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