But Still, Try Chutzpah

My loyal readers (that dwindling but stalwart band) are respectfully directed to turn their collective attention to my blogpost “When All Else Fails”, 4/4/13. I won’t comment beyond the title thereof, because de mortuis nihil nisi et cetera.

But it does give me a segue into a designated hitter from STJ Lew (“His Name Is His Fame”) Carluzzo, wherein Kerry Adolphson, Docket No. 21816-14 L, filed 3/6/15, demonstrates adherence to the aforementioned title.

STJ Lew isn’t buying Kerry any more than Judge Ruwe bought the star of said aforementioned blogpost.

Kerry wants to vacate an order of dismissal that IRS got. IRS claimed there never was a NOD from which Kerry petitioned. So no jurisdiction.

Kerry says OK, no jurisdiction, but not because there was no NOD, but rather because IRS never sent a NOD to my last known address, so I never got it.

STJ Lew is used to petitioners like Kerry. Cf. (as my expensive colleagues say) my blogpost “See What We Have To Deal With”, 1/28/15.

So here’s STJ Lew: “As pointed out by respondent, petitioner has not in this proceeding established what address should have been treated as his last known address for purposes of the relevant notices. Furthermore, nothing submitted by petitioner takes exception to respondent’s claim that petitioner is a ‘serial nonfiler’ who did not file Federal income tax returns for the years 2003, 2004, 2005, 2010, 2011, 2012 or 2013. Petitioner has not alleged, much less shown, that he had given respondent clear and concise notice of what address should be considered as his last known address independent of any address that he might have shown on a Federal income return he might have filed. Under those circumstances he is hardly in a position to dispute whether various notices sent to him by respondent were mailed to his last known address. See Gyorgy v. Commissioner, F.3d , 2015 U.S. App. Lexis 3100 (7th Cir. Feb. 27, 2015).” Order, at p. 1.

Blogging this stuff is like eating CrackerJacks–I just can’t get enough. And you can’t make this up.