Attorney-at-Law

THE RIGHT WAY

In Uncategorized on 02/20/2015 at 18:49

I often see letters from self-representeds asking that their timely-filed petitions be withdrawn, as they elect to proceed administratively with IRS on the deficiency. This, of course, is a mistake, as once Tax Court has jurisdiction in a deficiency case, Section 7459(d) mandates decision (that is, judgment) in favor of IRS for the entire amount of the deficiency if the petition is tossed for anything other than want of jurisdiction. See my blogpost “Timing Is Everything”, 2/17/15.

So Ch J Michael B. (“Iron Mike”) Thornton puts Jamie Vorasai right, in Docket No. 30286-12S, filed 2/20/15.

Jamie asks to have his petition withdrawn, as he misunderstood the SNOD. He wants to work with IRS.

No, says Ch J Iron Mike, thereby saving Jamie’s right to Tax Court review. Jamie’s billet doux is recharacterized as a motion to dismiss, and is denied. So, “…the parties shall (1) either submit appropriate proposed decision documents, or (2) file written reports (preferably a joint report) with the Court concerning the then present status of this case.” Order, at p. 2.

And I often see timely petitions dismissed for failure to manually-sign or failure to pay the sixty bucks or seek a waiver.

Self-reps, once the magic 90 (or 150) days have run from date of SNOD, that’s it. Your right to petition Tax Court is gone. Worse, if you can’t make a deal and IRS gives you a NITL or a NFTL, you lost your chance to contest the underlying liability at a CDP, and “arbitrary and capricious” is an uphill battle.

If you want to work with IRS, that’s great. Pay the sixty bucks, or apply for the waiver, and sign the petition. If you make a deal, also great. If you can’t, you’ve preserved your rights. Including the collection stay.

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