Here’s Judge Ashford with a designated hitter, the rookie showing the old pros how to do it. The case is Roderick M. Campbell & Sandra Campbell, Docket No. 30224-12, filed 6/12/15.

IRS wants partial summary J against Rod and Sandy on the issue of the noncash charitable deduction they want to carry over, as apparently they couldn’t exhaust the deduction previously. And maybe the earlier years are now closed, but the carryover is still on the table.

Howbeit, Judge Ashford tells IRS to follow, in substance, the advice I gave John Crimi and the et als in my blogpost “Stick It,” 2/14/13. More about Crimi infra, as my expensive colleagues say.

IRS claims Rod and Sandy’s appraisal was non-complaint with the Section 170 rules of engagement.

“In particular, respondent [IRS] asserts that the appraisal suffered from at least three defects: (1) the appraisal failed to adequately describe the physical condition of the appraised property (section 1.170A-13(c)(3)(ii)(B), Income Tax Regs.); (2) the appraisal failed to describe the appraised property in sufficient detail to link the appraisal with the property donated by petitioners (section 1.170A-13(c)(3)(ii)(A), Income Tax Regs.); and (3) the appraisal failed to include the taxpayer identification number of the appraiser (section 1.170A-13(c)(ii)(E), Income Tax Regs.).” Order, at pp. 1-2.

Now remember, summary J is issue-finding, not issue determination. So Rod and Sandy get to spill.

“…petitioners argue that they have substantially complied with those requirements, and assuming arguendo, they have not substantially complied, petitioners argue, relying on section 170(f)(11)(A)(ii)(II) and Crimi v. Commissioner, T.C. Memo 2013-51, that their noncompliance was due to reasonable cause and not to willful neglect. Respondent’s motion, as amended, is silent as to these points.” Order, at p. 2.

That’s enough to defeat partial summary J.

But since trial is approaching, let Rod and Sandy, and IRS, put in their facts and then brief substantial compliance and all that other good stuff.