In Uncategorized on 02/16/2016 at 15:43

Earlier today I blogged the failure of a transferee to win the SOL gambit. See my blogpost “SOL on SOL,” 2/16/16.

Here the IRS has the same problem.

It’s a designated hitter from The Judge With a Heart, STJ Armen, Craig Leyon Blocker, Docket No. 5794-15, filed 2/16/16.

Craig Leyon raises SOL in his petition for the two years at issue. IRS counters with motion for partial summary J, trying to KO Craig Leyon’s SOL defense.

I won’t name IRS’ counsel.

STJ Armen will address his defective pleadings.

“Notably, in his motion respondent does not address the taxable year 2012 even though the Petition appears to raise a limitations issue as to that year and even though respondent included affirmative allegations in his Answer expressly addressing such issue. Further, respondent did not attach as an exhibit to his motion proof of mailing of a notice of deficiency, notwithstanding the fact that petitioner raised an issue regarding the mailing of such notice in his Reply. Finally, respondent did not attach as exhibits to his motion copies of petitioner’s income tax returns for the years in issue or otherwise address whether petitioner may be a taxpayer who keeps his accounts and who files his returns on other than a calendar-year basis.” Order, at pp. 2-3.

Craig Leyon is pro se, and usually IRS summary J motions against self-representeds are walkovers.

Not today. Motion denied with prejudice. STJ Armen has no heart for sloppy papers.


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