Attorney-at-Law

LET’S PLAY JEOPARDY – PART DEUX

In Uncategorized on 03/29/2017 at 17:27

Alex, let’s take jurisdiction for $13 million. Our lead contestant is George B. Dengin, Docket No. 5822-17, filed 3/29/17.

IRS claims Geo owes about $13 million in tax for five (count ‘em, five) tax years, for which he neither timely filed nor paid. Geo is a dual US-Canadian national, and apparently lives in Vancouver, in the Terre de nos aïeux. Geo and counsel went to Appeals on the jeopardy assessment, but Appeals sustained.

Now Geo and counsel want Tax Court to review, but Ch J L Paige (“Iron Fist”) Marvel says “no can do.”

“Section 7429 deals with review of jeopardy assessment and jeopardy levy procedures. Subsection (a) provides for administrative review, and subsection (b) provides for judicial review. As a general rule, section 7429(b)(2)(A) vests the district courts of the United States with exclusive jurisdiction over civil actions for review of jeopardy assessments and levies. However, there is an exception to the general rule applicable to the Tax Court, but the exception applies only if (among other requirements) the commencement of a redetermination action under section 6213(a) in the Tax Court occurs before the making of the jeopardy assessment or levy. Sec. 7429(b)(2)(B).” Order, at p. 3. (Emphasis by the Court).

But here the jeopardy assessment came first, so Tax Court is ousted of its standard deficiency jurisdiction. Apparently Congress doesn’t trust the “small court” when it comes to skipping dodgers.

So the hard-laboring Clerk of Tax Court must overnight the file to USDCCDCA (where Geo and counsel want to try the case), and send an electronic smoke signal to the clerk of that court and her assistant, telling them to stand by.

Interestingly, Ch J Iron Fist doesn’t require the Tax Court clerk to use one of the overnight services blessed by Com’r John (“Kosy”) Koskinen.

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