Attorney-at-Law

FILE EARLY, FILE OFTEN

In Uncategorized on 04/06/2016 at 14:05

Ch J Michael B (“Iron Mike”) Thornton has some advice for petitioners and practitioners along those lines in Stanley Weiss & Leah R. Weiss, Docket No. 7399-16, filed 4/6/16.

Stan and Le made the non-uncommon mistake of petitioning from a Form 4549 Income Tax Examination Changes, the thing you get when the Examination person bounces your alibis, insubstantiations, and all that jazz.

See my blogpost “Fake Out – Part Deux,” 6/23/15.

We all remember that there is no standard form of SNOD.  Year(s), amount(s), location and phone number of IRS office and options for paying or fighting are all that is required. The CP3219N isn’t necessarily the only way to skin the cliché.

So Stan and Le are offside, and IRS moves to dismiss.

But IRS jumped too soon as well. After getting the defective petition, IRS hits Stan and Le with a SNOD. And that saves Stan and Le.

After the usual canned paragraph about how the SNOD is the ticket to Tax Court, and “we have limited jurisdiction”, Ch J Iron Mike throws the rope to Stan and Le.

“Because the notice of deficiency for petitioners’ tax years [X and Y] was issued after the petition in this case was filed, the Court does not have jurisdiction over petitioners’ [X and Y] tax years under the petition was filed (sic). I.R.C. sec. 6213(a). However, inasmuch as petitioners’ Opposition to Motion To Dismiss for Lack of Jurisdiction was received within 90 days of… the date the notice of deficiency for tax years [X and Y] was sent to petitioners, a copy of the Opposition shall be filed as a petition….” Order, at p. 2.

So Stan and Le, having paid the sixty bucks, are in under a new docket number (the one set forth above), and only need to file an amended petition restating what they already said, plus embellishments, if any.

Takeaway—If you think you’re offside, it might be worth filing. IRS might just bail you out.

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