Attorney-at-Law

WOW – PART DEUX

In Uncategorized on 07/11/2016 at 17:20

The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Implacable, Indomitable, Illustrious, Incontrovertible, Ineffable, Ineluctable and Indefatigable Foe of the Partitive Genitive, and Old China Hand, His Honor Judge Mark V. Holmes, seems to be on a run of discovering skullduggerers.

See my blogpost “Wow,” 7/1/16.

Well, here’s the story of Mark Feathers & Natalie E. Feathers, Docket No. 9371-14, filed 7/11/16.

They were on for trial, but a Section 6871(c) bar appeared to halt Tax Court proceedings. If a receiver is appointed for a taxpayer in any State or Federal Court, IRS can go ahead with assessing deficiencies, and no Tax Court petition can be filed once the receiver is appointed.

But there was a carve-out for Tax Court in the order appointing the receiver.

Nowise discouraged, Mark had another string to his cliché. “Then Mr. Feathers informally challenged our jurisdiction by suggesting that he may have filed his petition starting this case while his bankruptcy case was pending. That was true, but he had filed his petition in this case after he was discharged. Even though his bankruptcy case was later reopened, reopening doesn’t reimpose the automatic stay. See Allison v. Commissioner, 97 T.C. 544, 548 (1991).” Order, at p. 1.

Once again the late-night telehucksters have the last word: “”But wait – there’s more!”

“Both parties want at least some informal discovery; Mr. Feathers may also want to set up the legal questions of the effect of the bankruptcy discharge on his tax liability, as well as his claim that the Commissioner didn’t issue the notice of deficiency that led to this case before the statute of limitations had run.” Order, at p. 1.

OK, so do a Branerton, play nice, and pick a date, right?

Wrong!

“Then the Court and respondent learned that there is a 29-count indictment pending against him in the Northern District of California.” Order, at p. 1.

IRS wants the case on the December San Francisco calendar. Judge Holmes says he’ll do that when the calendar comes out, although it might be a wee bit optimistic.

Meantime, Judge Holmes sends them to the status report track, in the immortal words of the 1959 Sid Wayne and Sherman Edwards classic, “See You in September.”

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