In Uncategorized on 07/09/2015 at 17:47

No, this is not the Section 642 remotely-possible gambit; this is the Section 6751(b)(1) personally-signed-by-Boss-Hoss gambit, played by Larry and Lorna Graev.

That Obliging Jurist, Judge David Gustafson, saw merit to Larry’s and Lorna’s maneuver, and I, even I, applauded it. See my blogpost “Penalty Kick,” 7/17/14.

Well, though the “evil men do lives after them,” maybe so, the gambits live on.

And who better to plumb the depths of the 6751(b)(1) penalty dodge than The Great Dissenter, a/k/a The Judge Who Writes Like A Human Being, s/a/k/a The Indomitable, Illustrious, Irrefragable, Indefatigable, Incontrovertible Foe of the Partitive Genitive, His Honor Judge Mark V. Holmes?

In fact, so taken is His Honor with the clever stratagem of Larry’s and Lorna’s astute counsel, The Pride of Hackensack (good job, gang!), that in no fewer than three (count ‘em, three) designated hitters, he hands the open mike to counsel and petitioners in all therein, to mimic Fred and Ginger, and face the music and dance. And sing.

“Since one of the aims of Tax Court is the uniform interpretation of the Code, the parties should also note that in at least one similar case the taxpayers have raised an issue under IRC § 6751(b) when respondent asserts this penalty. See Graev v. Commissioner, Dkt. No. 30638-08. The issue has been extensively briefed in Graev, and may also be lurking in this case as well. If it is, the Court invites the parties to develop any relevant facts at trial and address the issue in posttrial briefs.” Anthony M. Kissling & Suzanne R. Kissling, Docket No. 19857-10, filed 7/9/15, at p. 2.

Getting the same invite are our old friends Kumar Rajagopalan & Susamma Kumar, et al., Docket No. 21394-11, filed 7/9/15. Kum and Sus starred in my blogpost “Old-Time Head-Banging,” 6/5/15.

Of course, exactly how counsel are to lay paws upon the extensive briefs of this issue buried in the Graev case (sorry, guys) is nowhere stated. Perhaps the Graevs’ counsel might let the fellow-sufferers take a wee gander.

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