In Uncategorized on 12/23/2015 at 19:49

Yet another chapter in the ongoing battle between form(s) and substance, just before Tax Court takes its Christmas break, shutting down for December 24 and December 25, is written by Ch J Michael B. (“Iron Mike”) Thornton, in Latrina Gray, Docket No. 27996-15, filed 12/23/15.

IRS proffers a PS Form 3800, Receipt for Certified Mail, that green thingy that the post office windowperson runs through the register to show you paid the postage and fee and hits with the red stamp, to show when they mailed the SNOD to Latrina. And of course IRS claims Latrina’s petition therefrom is late.

But all the PS Form 3800 established is that something got mailed by a certified mail to a certain address. “It does not establish that the contents of that certified mailing was the notice of deficiency upon which this case is based.” Order, at p. 1.

So let IRS supplement its motion to dismiss by coming up with documents that show what was in the envelope.

Form does not overrule substance.

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