I really had to dig to find Troy D. Hardy, Sr. & Emily K. Hardy, Docket No. 25543-15S, filed 10/19/15, because Ch J Michael B. (“Iron Mike”) Thornton doesn’t designate his orders, even the good ones like this.

The Hardys are in a correspondence duel with IRS, who hits them with a Form 4569 Info Doc, four (count ‘em, four) Forms 4549 blowing up some deductions per Section 183, a Form 886-A Explanation, and finally a Notice CP504 grab-your-State-refund notice. And the Hardys attach all same to their petition.

Now the combat-hardened preparers I’m writing for know that none of these types are anything to the point for Tax Court jurisdiction. While the CP504 grab is issued per Section 6320 or Section 6330, Section 6330(f) expressly states it’s not a NOD.

So the Hardys, who promptly petitioned, and attached all this paper to their petition, are out, right?

Well, yes.

IRS moves to dismiss, but at the same time hits the Hardys with a SNOD.

Ch J Iron Mike: “Petitioners were served with a copy of respondent’s motion to dismiss and… filed a notice of objection. Therein, petitioners recounted the convoluted nature of the underlying examination of their… returns, which involved issuance of four Forms 4549. They further explained that a notice of deficiency had only recently been sent. Consistent therewith, attached to the objection was a copy of the referenced notice of deficiency… issued to petitioners….” Order, at p. 2.

“Thus, a parsing of the record in this case reveals that, while it is clear petitioners have been engaged in an extensive and ongoing correspondence with the IRS regarding multiple taxable years, respondent’s jurisdictional allegations stand unrebutted. Critically, none of the communications reflected in the record of this case constitutes, or can substitute for, a notice of deficiency issued pursuant to sections 6213, I.R.C., or a notice of determination issued pursuant to sections 6320 and/or 6330, I.R.C., as of the date the petition herein was filed.” Order, at p. 3 (Emphasis by the Court).

And we all know that a subsequent SNOD or NOD cannot validate a previously-filed petition. The SNOD or NOD is the ticket to Tax Court. You can’t get in without a ticket.

So the Hardys are out.

But what if you get a late, but still timely, ticket, and send in an objection to the motion to dismiss with the ticket attached?

Ch J Iron Mike gets inventive, and his takeaway is well worth noting.

“However, in the interests of justice and to preserve an available remedy for petitioners, because the … notice of objection was mailed and received by the Court within the period during which a timely petition as to the notice of deficiency… could have been filed, the Court will direct that such document should be filed as a petition to commence a new case at Docket No. 25543-15S.” Order, at p. 3.

Even better, Ch J Iron Mike waives the filing fee.

Takeaway: Object. Object loudly. Object often.