In Uncategorized on 02/23/2016 at 19:22

This is a chess perennial, furnishing the chess blogosphere as much material as Neonatology Associates has furnished the tax blogger.

Perhaps Judge Foley didn’t read Judge Laro’s opinion yesterday in Bonnie J. Angle, more particularly described in my blogpost “Concession Doesn’t Equal Settlement,” 2/22/16.

But Danny J. Fabricant, Docket No. 25843-14, filed 2/23/16 is situated in AZ, and that’s Ninth Circuit country. IRS folds, fifteen (count ‘em, fifteen) days before trial. So a Knudsen II costs award is in Danny’s future.


Danny should think twice before taking Judge Foley’s advice “…that the parties file, on or before March 23, 2016, either a stipulation of settled issues, or in the alternative, a joint status report. “ Order, at p. 1.

Remember, Barbara Jane Knudsen never stipulated to anything. And joint status report sounds like negotiation to me.

Negotiation means settlement, and settlement means no Section 7430 costs.

Maybe a Rule 161 or 162 reconsideration or vacation is in order. Or a motion for entry of decision. But don’t take the poisoned pawn.

NOTE- Of course, the foregoing should not be construed, and may not be used, as (a) legal advice, or (b) to abate in whole or in part any interest or penalties for, related to, or in connection with any tax or imposition by any governmental authority having or asserting jurisdiction, or (c) solicitation of retention or employment, or for the furnishing of legal or non-legal services, or (d) to create a client-attorney relationship or privilege.

All recipients hereof are advised that a qualified common interest privilege is asserted, both as to the substance of this communication or any claims in connection herewith or in consequence hereof.



Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: