In Uncategorized on 03/18/2016 at 15:04

The IRS has the perfect formula for denying a taxpayer any recovery when they grab a State income tax refund, or, in today’s slice-of-life from The Glasshouse on Second Street, NW, grab the taxpayer’s Social Security benefit.

Grab and do nothing.

All David B. Rabbani, Docket No. 1100-16S, filed 3/8/16, got was “…the letters dated November 10 and December 9, 2015, issued to petitioner by the United States Department of the Treasury, Bureau of the Fiscal Service, advising of the reduction in Social Security benefits through the Federal Payment Levy Program pursuant to ‘a ‘tax levy’.” Order, at pp. 1-2.

IRS says there never was a SNOD or a NOD, that the liabilities had to do with TFRPs from 2007 for an employer either Dave or Mrs Dave was running.

Dave agrees. “…(P)etitioner did not directly dispute the jurisdictional allegations set forth in respondent’s motion, stating: ‘As of the present time, petitioner has not received a single notice of deficiency, notice of intent to levy, notice of the right to a hearing, notice of federal tax lien filing, notice of the right to a hearing, the year(s) of deficiency or the amount of deficiency or a single document for that matter.” Rather, petitioner emphasized the lack of such a notice as one of his primary complaints, and he reprised contentions from his earlier filings regarding lack of ownership of the purported underlying business entity. He also reiterated his extensive efforts to clarify or resolve the matter administratively with the IRS.” Order, at p. 2.

But even The Judge With a Heart, STJ Armen, is helpless.

“Critically, no communication reflected in the record of this case constitutes, or can substitute for, either a notice of deficiency issued pursuant to section 6212, I.R.C., or a notice of determination issued pursuant to section 6320 and/or 6330, I.R.C. Only a narrow class of specified determinations by the IRS can open the door to the Tax Court. Letters regarding the Federal Payment Levy Program, the sole documentation offered by petitioner to date, do not fall into that class. Regardless of the merits of petitioners’ complaints, nothing in the record of this case suggests that the Tax Court is a forum where those merits may be heard or redressed. Congress has granted the Tax Court no authority to afford any remedy in the circumstances evidenced by the record in the instant proceeding.” Order, at p. 3.

And the restraint on enforcement and collection only applies while there’s a valid SNOD or NOD, and timely-filed petition.

Dave is out.

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