In Uncategorized on 08/29/2016 at 14:48

No, this is not the old chicken-vs-egg puzzle. This is the case of Ramiro A. Garcia, Docket No. 17006-16, filed 8/29/16, although there are two docket no’s, and thereby hangs the cliché.

RAG got a SNOD, so he sends in an unsigned petition and pays the sixty bucks.

Ch J L. Paige (“Iron Fist”) Marvel pounces thereon, ordering RAG to sign a ratification of said petition.

RAG sends in a new petition, disputing the same SNOD as in the one he didn’t sign, minus the sixty bucks.

Oh yes, RAG is timely with both unsigned and signed. So there’s no gameplaying by IRS when they move to dismiss the second petition (whose docket no is hereinabove set forth, as my still-in-the-Hamptons colleagues would say), unlike the case of Barry Leonard Bulakites (see my blogpost “Another Taishoff ‘Oh Please,’” 9/24/14).

But Ch J Iron Fist doesn’t go for it.

“A review of the records in the cases at docket Nos. 16937-16S and 17006-16S discloses that those two cases are duplicative in that they involve the same… deficiency notice issued to petitioner…. Accordingly, we shall deny respondent’s Motion To Close on Ground of Duplication, filed at docket No. 17006-16S…. We, however, on our own motion, will close the case at docket No. 16937-16S on the ground it is duplicative of the case at docket No. 17006-16S.” Order, at p. 1.

Looks like the properly-signed petition comes first, before the filing fee, even though the filing fee came first. Unless there’s no properly-signed petition within the magic ninety days, in which case the filing fee is enough. See my blogpost “Show Me the Money,” 11/13/13.

Clear? Thought not.

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