In Uncategorized on 08/18/2015 at 18:40

Summer doldrums have their day in Tax Court. We have a T. C. Memo. about a lawyer (and ex-CPA) who claims the capital loss his wife took when she sold securities to buy an annuity should offset the early withdrawal he took. No go, of course. They took the $3K per year writedown for years before.

And our designated hitter is a comedy of errors, petitioner claiming her bankruptcy discharge wiped out the taxes for which IRS filed NFTLs (which it didn’t, as the returns were filed after the bankruptcy petition), but IRS lifted the NFTLs in question years before, so The Judge With a Heart, STJ Armen, tosses the whole show.

So I was stuck with banalities, until there swam into my ken Rhoda B. Cahill, Docket No. 10005-15S, filed 8/18/15.

And I again quote the taxi dispatcher of the Marne, General Joseph Simon Galieni: “Eh bien, voilà au moins qui n’est pas banal!” See my blogpost “Fact-Oid? No, Fraud-Oid,” 2/2/15.

IRS hit Rhoda with a SNOD, but she’d paid the balance due before IRS hit her. IRS agrees she did, and moves to dismiss her petition as moot.

Rhoda agrees, but wants back her sixty bucks.

And Ch J Michael B. (“Iron Mike”) Thornton, perhaps as bored by the summer doldrums as the humble blogger, plays along.

He orders IRS to “… file a response to this Order setting forth respondent’s position as to (1) whether respondent agrees to reimburse petitioner for the filing fee, and (2) whether the Court should issue as part of its decision an order awarding petitioner litigation costs in the amount of $60.00 pursuant to I.R.C. section 7430.” Order, at p. 1.

Now if IRS caved before trial Rhoda is probably out of luck, but they’ll spend far more than sixty bucks in time and taxpayer money fighting Rhoda.

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