In Uncategorized on 04/30/2015 at 22:48

Although it’s a drafter’s commonplace that “the singular includes the plural, and each gender the others, as the context may require,” I thought it necessary to alter the title of the 1929 festschrift in honor of James Joyce’s Finnegan’s Wake, to make clear of whom STJ Daniel A. (“Yuda”) Guy was speaking in his designated hitter, Debbie A. Hartnett-Perry, Docket No. 20742-14, filed 4/30/15.

Deb claims she’s out of the famous Section 72(t) 10% youth chop (under 59-1/2 years of age when took the IRA distribution in question). Deb also claims she gave the IRS all necessary documentation, so she wants summary J.

STJ Yuda: “According to respondent’s response, petitioner’s position is that the 10% additional tax does not apply because she made a qualified charitable distribution to Mutual Church Barter Contracting Association, Inc., allegedly an organization that qualifies under I.R.C. section 501 (c)(3).” Order, at p. 1.

OK, we used to have a paper Publication 78 to guide us, but that’s gone. Now there’s a link on the IRS website. I make no representation, guaranty or warranty as to the accuracy or adequacy thereof. I couldn’t find the Mutual Church Barter Contracting Association, Inc., using that link.

And of course the actual name of the organization might be close enough. Deb could maybe take a leaf from Tawana L. Bradley and the Yellow Jacket cheerleaders. Remember Tawana L.? No? Well, then, see my blogpost “I Got Plenty of Nuttin’”, 10/14/11. Reminds me of the old commonlaw doctrine of idem sonans.

Howbeit, IRS plays the heavy as usual.

“Respondent disputes the organization actually exists.” Order, at p. 1. Whatever it’s called.

IRS claims the existence of Mutual Church Barter Contracting Association, Inc., is a material fact, and moreover a material fact that is in dispute.

No summary J, Deb.

We need an exagmination round her factification, and that is definitely a Work In Progress.

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