Attorney-at-Law

NEW SHERIFF IN TOWN

In Uncategorized on 06/07/2016 at 22:44

And Just Maybe She Reads This Blog

I mean Ch J L. Paige (“Iron Fist”) Marvel (byname suggested by faithful reader FCAaficinado; sorry FCA, no prize, just fame). And I see our county American Legion has a new County Commander who is a woman. And we will be getting a woman as Department Commander in future. Who’d ha’ thunk it?

Back to work.

Y’all will remember the petition-before-SNOD gambit. IRS bombards taxpayer with letters, none of which is an official SNOD (but remember there is no mandated form for a SNOD, just written statement of year, amount and statutory basis for tax). Taxpayer, drawn offside, petitions. IRS then drops SNOD, claims there’s no jurisdiction as petition filed before SNOD. Then petition dismissed, too late for taxpayer to petition afresh.

Tax Court judges have danced around this on numerous occasions, and I’ve blogged many such, where letters or even Ownership Disclosures were declared to be defective petitions post-SNOD, the old docket number being erased and a new docket number assigned, with direction to petitioner to serve amended petition (actually old petition reprised).

But I did wonder about the sixty-buck filing fee. If old petition dismissed (assuming fee paid therewith), must new petition incur a new filing fee? No order or opinion I could find makes this clear.

See my blogpost “Fake Out – Part Deux,” 6/23/15, wherein I suggested “Takeaway—File early, file often. If IRS gives you the wrong advice, file anyway. When they get around to sending the SNOD, file again and apply for a filing fee waiver based on earlier filing provoked by IRS misinformation. Maybe misleading info can’t confer jurisdiction, but it could save you sixty bucks, maybe.”

Well, Ch J L. Paige Iron Fist explicitly waives the filing fee in Margie Olivo, Docket No. 8720-16, filed 6/7/16. No preamble, no explanation, just the flat statement that the fee is waived. So I can’t tell if Margie asked for the waiver or Ch J L. Paige Iron Fist waived it sua sponte.

I await enlightenment, as Ch J L. Paige Iron Fist promised us a separate order detailing at length the reasons for bouncing Margie’s first petition.

Interesting though that may be, I’d also like to see Ch J L. Paige Iron Fist expatiate on waivers of filing fees in such cases.

Finally, I again implore the Tax Court judges to designate these gems. The two designated hitters today raised no novel points. And after a mortgage closing and a big lunch to encourage more business from that source, and a meeting of the Legion, I’d appreciate finding an interesting order to blog without going through 170 uninteresting ones.

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