In Uncategorized on 09/30/2016 at 16:49

Merrick Rayle, Docket No. 26253-14L, filed 9/30/16, is belting out the 1922 classic from the pen of Alfred Breitenbach. a/k/a Fred Fisher.

Merrick got a remand back to Appeals from Judge Paris, who told Appeals to give Merrick a supplemental hearing, after she bounced IRS’ summary J motion. The hearing was to take place at the Appeals office closest to Merrick’s abode, or such other place as agreed upon.

Merrick asked for Chicago. The assigned SO worked out of Holtsville, ignored Merrick’s written request, claimed he’d asked for a face-to-face (he didn’t), claimed he failed to send in a 433-A (not required for the supplemental CDP Judge Paris ordered) and sustained the collection action.

Judge Paris finds this less than amusing. “Petitioner requested, as the Court so ordered, that the supplemental CDP hearing be conducted at the Appeals Office located closest to his residence. SO S’s requirement that petitioner complete Form 433-A for a face-to-face hearing was premature, as he did not request a face-to-face hearing in his… letter, and her lack of acknowledging petitioner’s request for the location of the supplemental CDP hearing was a blatant disregard of the Court’s… Order. Additionally, SO S failed to follow the Court’s Order because she did not clarify for petitioner how she determined that his account for 2009 was not correctly in currently noncollectible (CNC) status.” Order, at pp. 2-3. (Name omitted).

This sounds bad, but Merrick (an attorney with a Big Firm background) is not necessarily faultless here. Take a look at the 6/16/16 order, referred to in Judge Paris’ order.

Anyway, Judge Paris orders a supplement to the supplement. “The Court finds that respondent failed to follow the Court’s… Order and, therefore, will again remand this case for a second supplemental CDP hearing. Upon remand an Appeals officer from respondent’s Chicago Appeals Office shall verify that all applicable laws and administrative procedures have been met—specifically as they pertain to the CNC status of petitioner’s account for 2009–and consider petitioner’s collection alternatives.” Order, at p. 3.

And Merrick, send in the 433-A this time.

BTW, Holtsville is a long way from Chicago. Holtsville is a hamlet in Suffolk  County, New York. Suffolk County is situated on the outlying island off the coast of North America, known as “Long Island.” The name thereof is pronounced hereabouts by anyone not wishing the oppobrious designation of “tourist” as “Lawn Guyland.”

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