Attorney-at-Law

“WENT TO MAKE A DEPOSIT”

In Uncategorized on 10/05/2016 at 15:39

Like the heroine of the 2005 Bowling for Soup classic, Lane Alan Montz, Docket No. 23537-15S, filed 10/5/15, went to make a deposit. But he was in Ohio already, and wanted trial in Cleveland.

Even though “there’s nothing wrong with Ohio,” IRS wants to toss Lane Alan, because prior to the SNOD from which he petitions, he sent IRS a remittance, together with a letter saying he’s paying  “[i]n order to stop interest, ameliorate any penalties and show good faith…. This does not mean I am agreeing or will agree to any deficiency assessment but rather is to stop interest, etc. while we sort this out.” Order, at p. 1.

IRS says SNOD invalid because Lane Alan paid the deficiency. And it’s a payment not a deposit, because Lane Alan didn’t follow Rev. Proc. 2005-18, 2005-1 C.B. 798, and didn’t properly designate the remittance as a deposit.

The Judge With a Heart, STJ Armen, is once again too douce to give IRS a Taishoff “Oh, Please!”

Instead, he gets all legalistic. “Rev. Proc. 2005-18, 2005-1 C.B. 798, provides guidance in determining whether a remittance is considered a payment or a deposit. According to Rev. Proc. 2005-18, sec. 4.01(1), 2005-1 C.B. at 799, the taxpayer may make a deposit by remitting to the IRS a check or money order, accompanied by a written statement designating the remittance as a deposit. However, if the remittance is undesignated, i.e., is not designated as a deposit, other facts and circumstances help determine whether it is a payment or a deposit. Rev. Proc. 2005-18, secs. 4.01(2), 4.03, 4.04, 2005-1 C.B. at 799-800.” Order, at p. 3.

Well, Lane Alan’s billet doux certainly fits the “written statement designating the remittance as a deposit.”

So I’ll give IRS a Taishoff “Oh, Please, First Class.”

Advertisements

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: