In Uncategorized on 08/24/2016 at 14:44

I’m sure I’d not be the only listener applauding Judge Mark V. Holmes if he joined Petula Clark, Astrud Gilberto, Frank Sinatra and Frankie Valli on and began singing the eponymous tune above-captioned.

In default thereof, The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Implacable, Illustrious, Incontrovertible, Indefatigable, Imperturbable, Ineluctable and Ineffable Foe of the Partitive Genitive, and Old China Hand, addresses his request in writing to Rosie Lawler, Docket No. 16712-13, filed 8/24/16.

Rosie wants innocent spousery, and IRS is willing to give her some, but Rosie wants the whole enchilada.

Rosie thinks Judge Holmes gave her that, but she’s confused by Tax Court’s docket squad’s somewhat arcane legal phraseology.

“The IRS reported by the end of last year that a settlement was near, because it was willing to grant her partial relief. Ms. Lawler then refused to sign a decision document, because she claimed that a previous order of the Court…somehow granted her full relief. The Court will concede that its prior order is confusing — it granted what the Docket Section titled Ms. Lawler’s ‘Motion for Leave to File Amendment to Amended Petition, as Amended Embodying the Amendment to Amended Petition, as Amended.’ But, to a trained eye, this just means that the Court was allowing Ms. Lawlor to amend her petition to ask for innocent-spouse relief. It does not mean that the Court had decided to grant her full relief.” Order, at p. 1. (Emphasis by the Court).

I’ll confess that title confused me.

OK, so does Rosie want to take the partial win, or continue to go for the gold?

Judge Holmes attempts to put that question to Rosie, but as the old chewing gum commercial put it, “she ain’t talkin’ while the flavor lasts.”

“Since earlier this year, this division has tried to set up a telephone call with Ms. Lawler to try to explain this. She has steadfastly refused to do so. The Court will therefore add her case to its next calendar in Birmingham for a status conference. If she refuses to appear to discuss her case then, the Court will invite the IRS to move to dismiss it for her failure to properly prosecute.” Order, at p. 2.

Rosie, ya should’a called the Judge. Judges, like IRS, get peevish when ignored.

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