In Uncategorized on 04/19/2017 at 15:06

The old rounder’s delegation gambit (SNOD not signed by one authorized by Treas Sec’y’s order) falls flat for rounder Bonny Goselin, Docket No. 6293-14L, filed 4/19/17.

Y’all will remember Bonny from my blogpost “The Envelope, Please,” 3/10/17. But Bonny doesn’t quit so easily.

She’s back as above-stated, taking a leaf from the playbook of Leroy Muncy. I blogged Leroy’s adventures in my blogpost “Delegati Non Potest Delegare,” 5/9/16.

After being undone by Judge Pugh back in March, Bonny wants a vacation. That is, Judge Pugh should vacate the March order and decision based upon Leroy’s victory in 8th Cir.

Doesn’t fly.

“Petitioner argues for the first time in her motion to vacate that the individual signing the notices of deficiency underlying the proposed collection actions at issue in this case lacked the requisite authority based on Muncy. Unlike the taxpayer in Muncy, petitioner failed to raise the delegation of authority issue prior to her motion to vacate, even though Muncy was decided on March 2, 2016, and petitioner’s motion for summary judgment (which we also considered to be her response to respondent’s motion), was filed on December 20, 2016. Although petitioner is unrepresented, her filings in this case illustrate that she is well versed in possible challenges to collection actions. Her motion for summary judgment stated the general legal requirement of verification but only challenged whether the Settlement Officer properly verified that the notices of deficiency were properly mailed. See Rule 331(b)(4), Tax Court Rules of Practice and Procedure (‘Any issue not raised in the assignments of error shall be deemed to be conceded.’). We, therefore, will deny her motion to vacate.” Order, at p. 1.

Bonny obviously doesn’t read this my blog.

Back on 3/22/17, I blogged 2nd Cir.’s blow-up of Graev in Chai. Had Bonny read my blog for that date, she’d have had a much better chance playing the Boss Hoss Section 6751(b) gambit. Rather the stale delegation order ploy, newer is better.

I know Chai only works for chops, not deficiencies or additions. But it might just could get the rounder something. And a possible 20% of something is a lot better than a certain 100% of nothing.


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