Attorney-at-Law

UNFORGETTABLE

In Uncategorized on 01/06/2016 at 09:03

No, not that wonderful recording from the Coles (father and daughter), which has so much meaning for one of my nearest and dearest, but rather a much different tale from the annals of The Glasshouse at 400 Second Street, NW, viz., namely and to wit, James Elbert Aldridge, Jr. & Shirley Lorraine Aldridge, Docket No. 13742-10, filed 1/5/16.

It wasn’t until five (count ‘em, five) years after the answer was served that IRS moves for leave to amend said answer for the first time. Of course, there was much ado in the mean time, but little to the point of moving the case forward.

James Elbert and Shirley Lorraine do not consent.

Why?

IRS wants to add an affirmative defense of collateral estoppel, namely, “According to respondent, petitioners’ convictions under section 7206(1) estop them from denying their liability for the section 6663 penalties here in dispute.” Order, at p. 1 (Footnote omitted, but don’t bother reading it, it’s the usual “Statutory references are to 1986 and all that”).

Now this criminal-convictions-as-preclusive gambit is a slippery slope; sometimes it works and sometimes it doesn’t, and I’ve blogged an instance of each. See my blogposts “Orders in the Court,” 3/9/12, and “Collateral Estoppel Checklist,” 6/9/15.

But STJ Lewis (“It’s That Name Again”) Carluzzo lets IRS play the gambit.

“…(T)he fact of the convictions of the petitioners, alluded to in respondent’s answer, would hardly unfairly surprise, disadvantage, or prejudice them….” Order, at p. 1.

Now for the title of this blogpost.

It’s true that James Elbert went down all the way back in 2007 for one of the phony trust tax dodges, but getting nailed in Federal Court is hardly something you’d easily forget. Especially when you got, as did James Elbert, nine years’ hard time. And Shirley Lorraine got five years and change, also hard.

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