In Uncategorized on 05/03/2016 at 14:18

It’s a rare event, truly, but sometimes the caption of a case says it all. Here’s Judge Cohen dealing with Alderwood Pest Control, LLC, Docket No. 31150-14L, filed 5/3/16.

IRS wants a remand to Appeals, and Judge Cohen likes the idea, as that might settle a lot of what Alderwood wants, because Judge Cohen hasn’t the jurisdiction to do it. But Alderwood opposes remand and has filed a “Motion to Order Refund.”

That’s a complete nonstarter.

But wait, as the late-night telehucksters say, there’s more.

Judge Cohen: “Petitioner persists in sending to the Court correspondence and motions asking for relief beyond the jurisdiction of the Court in this case.” Order, at p. 1.

Of course, Judge Cohen must rule on the “Motion to Order Refund,” as well as IRS’s motion to remand.

So let the parties show up, and give Judge Cohen an earful.


“…the Court does not expect to resolve any matters at that time other than whether the notice of determination on which this case is based is erroneous and whether any error can be cured during a remand. Meanwhile, petitioner is advised to seek competent representation by a person admitted to practice before this Court and to cease and desist from inundating the Court with inappropriate communications.” Order, at p. 1.



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