Attorney-at-Law

SEPARATE CHECKS – PART DEUX

In Uncategorized on 09/19/2016 at 14:51

That’s the rule for the Cactus Flower Café, Inc., Docket No. 4501-16, filed 9/19/16, as Ch J L. Paige (“Iron Fist”) Marvel breaks up the joint amended petition of Cactus Flower, Alesia Kafeety and Joni DeRome.

Alesia is petitioning a SNOD and so is Joni, but they’re different SNODs (one for each, IRS also being into the separate-checks gig).

Alesia’s and Joni’s SNODs, though for the same year for each of them, are for a different year than Cactus Flower’s. Notwithstanding anything to the contrary in the foregoing set forth (as my high-priced colleagues put it), all three (count ‘em, three) SNODs are dated the same day.

Apparently the petition as filed was a dud round, so the amended version is filed by an attorney apparently admitted to Tax Court. But I suspect he doesn’t read my blog (and of course he shouldn’t feel like the Lone Ranger in that regard, as billions of his fellow human beings don’t read it either).

The amended petition also doesn’t get it.

First, though he signed the amended petition, he didn’t bother to enter his appearance, so Alesia and Joni are still pro sese.

Second, it’s not a great idea to join three parties together in a single petition, when they don’t have identical issues. Tax Court Rule 34(a)(1): “Ordinarily, a separate petition shall be filed with respect to each notice of deficiency or each notice of liability. However, a single petition may be filed seeking a redetermination with respect to all notices of deficiency or liability directed to one person alone or to such person and one or more other persons or to a husband and a wife individually, except that the Court may require a severance and a separate case to be maintained with respect to one or more of such notices.”

Third, corporations appear in Tax Court by authorized officer, and not by attorneys (unlike many State court and other Federal court regimes). See my blogpost “All Those Old Familiar Faces, Redivivus,” 4/8/14.

Since Cactus Flower was an automatic out for a different tax year, it makes sense to send each petitioner off on her own, especially since Tax Court can pick up two more filing fees. Hey, those sixty-buck-tickets can sure add up.

So Ch J Iron Fist requires Alesia and Joni to ratify separate petitions (each of which is just a copy of the original amended petition), pay the sixty bucks (separate checks), and file hard copy (not electronic). Ditto for Cactus Flower, bar the sixty bucks, signed by an authorized officer. Their attorney cannot sign any thereof.

He can always move for consolidation. Check out Rule 140.

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