In Uncategorized on 03/28/2017 at 14:13

STJ Diana L. Leyden accepts silence as consent, but IRS was perplexed by Wesley Ira Lane & Jessica Lynn Lane, Docket No. 23805-14, filed 3/28/17.

IRS filed Motion for Entry of Decision (hereinafter “MEOD”). This means that the parties stipulate and agree to the amount of tax, refund, adjustments, penalties and additions for the year or years at issue, and that same may be entered as an Order and Decision; what we State courtiers call a “judgment.”

Sort of like a plea bargain, or a “so-ordered” stipulation of settlement.

In so moving, IRS must state whether Wes & Jes agree with the proposed Order and Decision, a copy of which IRS thoughtfully attached to the MEOD.

Wes & Jes responded by e-mail. “Great. Thanks.”

Consent? Maybe so; might could be. Maybe Wes & Jes were on the hook for beaucoup, and the $8K tax and $1K Section 6662(a) chop was a cheap out. Interestingly, the chop is less than the mandated 20%, so maybe not all the tax was understated for the reasons set forth in Section 6662(b), or maybe Wes & Jes had substantial authority for some of it.

Perhaps, in the alternative, Wes & Jes were being ironic, sardonic or sarcastic.

Howbeit, IRS wasn’t sure if Wes & Jes agreed, and they said so in the MEOD.

STJ Di asked Wes & Jes what they meant, but Wes & Jes stood mute.

So STJ Di enters decision as aforesaid.

Takeaway- I don’t think my readers need this, but if some do, permit me to suggest gently that “Great. Thanks.” is not how you show consent to a MEOD. Or anything else.

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