In Uncategorized on 10/21/2016 at 01:33

Law review writers and bloggers to the stars may wonder at my piecing together the refund mechanism (or lack thereof) in USTC for the sixty bucks for which the petitioner is mulcted, when his case is tossed (or when she folds).

I submit, however, that this is as important to the ordinary petitioner as the correct structuring of a multi-tier partnership is to those who retain demi-brigades of whiteshoes where in the financials the last six digits are omitted.

So here’s Albert L. Dunlap, Docket No. 20511-16SL, filed 10/20/16, who wants out of Tax Court but wants his sixty bucks back.

Ch. J L. Paige (“Iron Fist”) Marvel tells IRS’ counsel to give legal advice to an unrepresented.

“…at a reasonable and mutually agreed upon date and time, but no later than November 9, 2016, the parties shall confer as to petitioner’s Motion To Dismiss. Respondent shall undertake to discuss fully with petitioner the consequences to petitioner if the Court were to dismiss this case.” Order, at p. 1.

This is par for the course. See my blogpost “Assigned Counsel? – Part Deux,” 1/28/16.

But now comes the story. “…the Court’s $60.00 filing fee in the instant case is not refundable to petitioner. That filing fee covers the cost of processing this case. See I.R.C. sec. 7451.” Order, at p. 1.

But it didn’t for Ethel M. Stewart, and it did for Harold B. Rhoney. And it didn’t for Travis Strable & Elana Strable. See my blogposts “Now I’m Really Confused,” 9/27/16, and “Returns,” 10/18/16.

Maybe the answer is in the magic words of Section 7451. “The tax court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition.”

Tax Court is authorized, but maybe doesn’t have to.

OK, but if that’s discretionary, what are the guidelines? Maybe someone will move to vacate if they don’t get back their deposit, claiming denial is arbitrary and capricious.

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