In Uncategorized on 04/20/2015 at 15:04

I was going to entitle this blogpost “Too Swift Arrives As Tardy As Too Late – Take Four”, but that wasn’t expressive enough.

I rarely let my own feelings obtrude here. This blog is to do with tax law, and more specifically Tax Court; though never shy when it comes to talking about myself, here it’s rather the reverse of the 1980s mini-hit “It’s The Singer, Not The Song”.

But I must express my personal vexation with Joan Farr f.k.a. Joan Heffington, Docket No. 2746-15, filed 4/20/15. Joan is apparently a politician in Kansas, but her politics are not what vexes me.

According to Ch J Michael B. (“Iron Mike”) Thornton, Joan started an outfit called Association for Honest Attorneys AHA [sic], a 501(c)(3) that gets its tax-exempt status revoked in January, retroactive to tax year 2010.

Now Ch J Iron Mike is concerned that Joan’s petition as to her own deficiency and the revocation of AHA’s 501(c)(3) postdates her deficiency but predates IRS’s revocation letter. So IRS wants to toss the petition as to AHA.

So he tells IRS to “…file a First Supplement to his motion to dismiss. In that Supplement respondent shall set forth and discuss fully respondent’s position as to whether this Court would have jurisdiction as to so much of this case relating to Association for Honest Attorneys (AHA) under I.R.C. section 7428 even though the petition in this case was filed on January 21, 2015, and the letter of revocation was issued to Association for Honest Attorneys (AHA) on February 3, 2015.” Order, at pp. 1-2.

Now this should at best evoke a reference to one of my three (count ‘em, three) blogposts about too soon or too late, but a cri de cœur?  Seems a bit much, nicht wahr?

But Association for Honest Attorneys AHA? And I wasn’t invited to join?!

As my daughters would have said twenty years ago, “Oooh, what a diss!”

I’m mortally offended.


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