In Uncategorized on 07/28/2016 at 15:50

I don’t want to embarrass IRS’s attorney, so I will mention no particulars about that person. But that person’s response to a petition that arrived in the mail with a USPS meter mark within the 90-day limit for reconsideration of a SNOD is embarrassing.

See Marion I. Tanner Trust Dated 03/28/2002, Rita A. Wilson, Trustee, Docket No. 13446-16S, filed 7/28/16.

Here’s that person’s motion. I’m leaving in the dates because they are material.

“2. The 90-day period for timely filing a petition with this Court from the notice of deficiency expired on June 5, 2016. June 5, 2016, was a Sunday, so the [90-day period for filing a timely Tax Court petition as to that] notice of deficiency expired on June 6, 2016.

“3. The petition was filed with the Tax Court on June 8, 2016, which date is 93 days after the mailing of the notice of deficiency and 2 days after the expiration of the notice of deficiency.

“4. The copy of the petition served upon Respondent bears no U.S. Postmark on the cover in which the petition was mailed to the Tax Court. There is a U.S. Postmeter stamped on the cover which reads “JUN 01 2016.”

“5. The irradiation process for mail sent to the United States Tax Court is approximately 7 days.

“6. The petition was not filed with the Court within the time prescribed by I.R.C. § 6213(a) or § 7502.” Order, at p. 1.

Ch J L. Paige (“Iron Fist”) Marvel is positively douce.

She sends that person off to check on Reg. 301.7502(c)(1)(iii)(B), about delivery when a mailing would ordinarily be delivered if timely mailed.

And exactly what the irradiation process has to do with this is unclear; if it ordinarily takes seven (count ‘em, seven) days for the radioactors to do their thing, so what? When did the petition arrive in their (literally) hot little hands?

But that person isn’t done yet. That person claims the petitioner hasn’t shown that Rita A. is truly the trustee.

Except the SNOD says she is.

So let that person file a supplement to that person’s motion to dismiss. “In that Supplement respondent shall set forth and discuss fully respondent’s position as to both (1) whether the petition in this case was filed timely in light of section 301.7502(c)(1)(iii)(B) of the regulations, and (2) based upon a diligent and good-faith search conducted by respondent, whether Rita A. Wilson is the duly appointed trustee of the trust.” Order, at p. 2.


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: