Attorney-at-Law

NO TRANSFER

In Uncategorized on 10/29/2015 at 20:40

After a month spent navigating the public transport systems of seven cities in four countries, I can sympathize heartily with Candis L. von Lossow, 17050-15, filed 10/29/15. Candis wants a transfer, but Ch J Michael B. (“Iron Mike”) Thornton says no.

Candis asked Tax Court to reverse a disallowed refund claim, and sent in all the billets doux she exchanged with IRS.

That, of course, doesn’t fly.

“Thus, the record at this juncture suggests that petitioner sought the assistance of the Court after having become frustrated with attempts to work administratively with the IRS but that the petition here was not based upon or instigated by a specific IRS notice expressly providing petitioner with the right to contest a particular IRS determination in this Court. Suffice it to say that none of IRS communications supplied by petitioner to date constitute, or can substitute for, a notice of deficiency or a notice of determination issued pursuant to sections 6320 and/or 6330, I.R.C…, or any other of the narrow class of specified determinations by the IRS that can open the door to the Tax Court.” Order, at p. 3.

OK, says Candis, so ship this case to the USDC or USCFC.

No transfers here, says Ch J Iron Mike.

“The United States Tax Court is neither a United States District Court nor the United States Court of Federal Claims. … the Tax Court also has not been granted the ability to ‘transfer’ cases or venue to other Federal Courts, and taxpayers need to file a separate petition or complaint directly with those courts.” Order, at p. 3. (Citation omitted).

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