In Uncategorized on 10/08/2015 at 15:35

The BeeGees described their thus-entitled 1977 hit (number 189 on Rolling Stone’s top 500) as “a victory just to survive. But when you climb back on top and win bigger than ever before, well that’s something everybody reacts to everybody.”

Well, that’s Kenneth William Kasper’s song. Ya gotta remember Kenneth William for sure. What, you don’t? Get with the program, as we used to say many years ago.

And to help you out therewith, check out my blogposts “IRS Loses a Double Header,” 7/12/11, and “Cain’t Say No,” 8/19/14.

Now that y’all are up to speed, Kenneth William is battling on, and IRS is tied in knots, going for summary J and losing in Kenneth William Kasper, Docket No. 6748-13W, filed 10/8/15, The Judge With a Heart, STJ Armen, doing the tying.

IRS moves for summary J, as aforesaid.

“Respondent’s [IRS’] motion includes numbered paragraphs making various factual assertions. These paragraphs include references to various documents identified as exhibits and attached to respondent’s motion. However, the factual assertions in the numbered paragraphs of respondent’s motion are not supported by a declaration of the type described in Rule 121(d), Tax Court Rules of Practice and Procedure. Statements in briefs do not constitute evidence. See Rule 143(c), Tax Court Rules of Practice and Procedure. Similarly, the exhibits attached to respondent’s motion have not been properly authenticated as required by Rule 901 of the Federal Rules of Evidence. In addition, those exhibits would appear to be hearsay under Rule 801, Federal Rules of Evidence, and respondent has failed to show that they qualify as an exception under Rule 803(6) or (8), Federal Rules of Evidence, or any other exception. Therefore, neither the factual assertions in the numbered paragraphs nor the attached exhibits are admissible evidence, and they cannot be relied on by this Court in considering respondent’s motion. It follows that respondent’s motion is not ‘supported’ as required by Rule 121(d), Tax Court Rules of Practice and Procedure.” Order, at pp. 1-2.

It looks like a bad day for the 1111 Constitution Ave NW gang. And it doesn’t get better.

“Even if the Court were to consider respondent’s documents identified as exhibits, the Court would nevertheless deny respondent’s motion. Drawing factual inferences against respondent as the moving party, the Court concludes that there are material issues of fact in dispute. In particular, with respect to what respondent’s documents refer to as claim numbers 20013-003164 [sic], 2013-003165, 2013-003176, 2013-003196, 2013-003197, and 2013-003198, questions remain as to whether respondent undertook an administrative examination of the taxpayers, whether such examination was initiated on the basis of or aided by the information provided by petitioner, and whether any proceeds were collected as a result of the examination. See I.R.C. sec. 7623(b). Further, the attachment to the Form 11369, Confidential Evaluation Report On Claim For Award, is irrelevant. It references claim number 2013-003163; however, no determination appears to have been issued with respect to that claim. As follows from the foregoing, summary adjudication is not appropriate.” Order, at p. 2.

Throwing paper at STJ Armen doesn’t work unless the paper is authenticated and says something to the point.

Motion denied, with prejudice. For you civilians, that means IRS can’t try summary J again.

They have to try the case. That means the Ogden Sunseteers gotta dish, and dish good.

Pro se Kenneth William gets a Taishoff “well done, first class.”


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