In Uncategorized on 02/24/2017 at 15:12

Seems like practitioners are picking up on Rob’t H. Tilden, as delineated by Seventh Circuit and my blogpost “Just As I Was Settling Down,” 1/13/17.

Here’s Doreen DiToro, Docket No. 12571-16, filed 2/24/17, where ex-Ch J Michael B (“Iron Mike”) Thornton must grapple with another agreed mailing date.

Doreen claims innocent spousery for nine years at issue, but IRS claims no NOD on two of those years, and Doreen’s Section 6015 petition from the NOD that was issued for the rest is late, so Doreen is out all the way.

There’s also a question whether Doreen filed a duplicative petition, but that’s disposed of elsewhere.

So there’s the usual motion ping-ponging. Finally, IRS responds to Doreen’s motion to permit a late-filed petition to vacate an earlier order tossing Doreen for late filing by stating no objection.

And here ex-Ch J Iron Mike finds himself bemused by the contrapunctal motions.

“In the notice of no objection respondent states:

‘[I]n light of petitioner’s counsel’s sworn statement that a copy of the petition was timely placed in the U.S. postal system, respondent does not oppose petitioner’s Motion For Leave To File Motion Out Of Time Motion To Vacate Order Dated September 6, 2016, Embodying Motion To Vacate Order Dated September 6, 2016, Filed November 15, 2016, At Docket No. 12571-16.’

“The Court is left uncertain from this statement as to whether respondent disagrees with petitioner’s counsel’s sworn statement that he mailed the petition on May 17, 2016.” Order, at p. 2.

So let IRS make a jurisdictional motion, if appropriate, and in any case report on jurisdiction and provide copies of all innocent spousery NODs.

And yes, the order tossing Doreen’s earlier petition is vacated.

Clear? Thought not.


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