In Uncategorized on 08/04/2016 at 14:51

That’s the Elizabeth (Akers) Allen classic tune IRS is singing in Curtis W. Royall, Sr. & Vanessa Royall, Docket No. 3921-16S, filed 8/4/16, as STJ Diana L. Leyden finds fault with IRS’ chronology in her maiden appearance on this blog.

As I said when STJ Di first was appointed to Tax Court back in June, “I have no doubt STJ Leyden will give the taxpayers a fair shake in Tax Court.”

Well, it seems that Curt and Van are all paid up for the year for which the SNOD at issue was issued.

But STJ Di wants to know when they were so paid up. If before the SNOD issued, then case dismissed for invalidity of SNOD; ya can’t have a deficiency if ya don’t owe anything. If after, SNOD was valid because deficiency was unpaid at issuance, but case must be dismissed as moot because now nothing is due.

IRS got the dates wrong. “…respondent [IRS] filed a Motion To Dismiss for Lack of Jurisdiction on the ground that the notice of deficiency for petitioners’ taxable year…is invalid because petitioners paid the tax liability that is the subject of the notice of deficiency on which this case is based prior to the issuance of that notice. Respondent notes that the notice of deficiency was issued on November 30, 2015, and petitioners paid the amount…on April 23, 2016, which date is not prior to issuance of the notice.” Order, at p. 1.

So IRS, produce the transcript showing when Curt and Van paid up.

I look for more good blogfodder from sharp-eyed STJ Di.

Footnote to the foregoing (9/6/16):

IRS “…filed First Supplement to Motion to Dismiss for Lack of Jurisdiction and attached a transcript of account…that stated the correct date for the payment of the tax liability. The transcript of account…showed that a payment was made before the notice of deficiency was issued.” Order (same Docket No.), filed 9/6/16, at p. 1. So STJ Di kicks the case for invalid SNOD.


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